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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United Kingdom
Income, other than a pension, paid from the public funds of the United Kingdom,
its political subdivisions, or local authorities to an individua 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 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 funds created by, the United Kingdom, its political
subdivisions, or local authorities for services performed for the United Kingdom
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 or pensions for services performed in
connection with a business carried on by the United Kingdom, its political
subdivisions, or local authorities.
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