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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Ukraine
Income, other than a pension, paid from public funds of Ukraine, its political
subdivisions, or local authorities to an individual for services performed in
the discharge of governmental functions is exempt from U.S. income tax. However,
the exemption does not apply if the services are performed in the United States
by a resident of the United States who either:
� Is a U.S. citizen, or
� Did not become a U.S. resident only to perform the services.
Pensions paid by, or by funds created by, Ukraine, its political subdivisions,
or local authorities for services performed for Ukraine are exempt from U.S.
income tax unless the recipient is both a resident and citizen of the United
States.
These exemptions do not apply to income pensions for services performed in
connection with a trade or business carried on by Ukraine, its political
subdivisions, or local authorities.
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