Important
|
For information call now:
(347) 989-4566
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Bulgaria -
Personal Services Income
Income that residents of Bulgaria receive for personal services as independent
contractors or self-employed individuals is subject to the provisions of the
treaty. Business profits are exempt from U.S. income tax unless the individual
has a permanent establishment in the United States. If they have a permanent
establishment in the United States, they are taxed on the profit attributable to
the permanent establishment. You may be considered to provide services through a
permanent establishment in the United States pereven if you do not have a fixed
place of business.
Income that residents of Bulgaria receive for services performed in the United
States as employees (dependent personal services) is exempt from U.S. income tax
if the residents meet the following requirements.
- They are in the United States for no more than 183 days in any 12-month period
beginning or ending in the tax year.
- Their income is paid by, or on behalf of, an employer who is not a U.S.
resident.
- Their income is not borne by a permanent establishment that the employer has
in the United States.
The exemption does not apply to directors' fees and similar payments
received by a resident of Bulgaria as a member of the board of directors of a
U.S. company.
Public entertainers (such as theater, motion picture, radio, or television
artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in
gross receipts, including reimbursed expenses, from their entertainment
activities in the United States during the tax year are subject to U.S. tax.
Income received by a resident of Bulgaria for services performed as an employee
and member of the regular complement of a ship or aircraft operated in
international traffic is exempt from U.S. income tax.
|
|
|