Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Sweden
Income, other than a pension, paid by Sweden, its political subdivisions, or
local authorities to an individual for services performed for the paying
governmental body is exempt from U.S. income tax. However, the exemption does
not apply if the services are performed in the United States by a U.S. resident
who either:
� Is a U.S. citizen, or
� Did not become a U.S. resident solely for the purpose of performing the
services.
Pensions paid by Sweden, its political subdivisions, or local authorities for
services performed for Sweden are exempt from U.S. tax unless the individual is
both a resident and citizen of the United States. These exemptions do not apply
to income or pensions for services performed in connection with a business
carried on by Sweden, its political subdivisions, or local authorities.
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