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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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China,
People�s Republic of -
Personal Services Income
Income that residents of the People�s Republic of China receive for personal
services as independent contractors or self-employed individuals (independent
personal services) that they perform during the tax year in the United States is
exempt from U.S. income tax if the residents:
- Are present in the United States for no more than 183 days in the calendar
year, and
- Do not have a fixed base regularly available in the United States for
performing the services.
If they have a fixed base available in the United States, they are taxable on
the income attributable to the fixed base.
Pay received by residents of the People�s Republic of China for services
performed as employees (dependent personal services) in the United States is
exempt from U.S. tax if:
- The residents are present in the United States for no more than 183 days in
the calendar year,
- The pay is paid by or for an employer who is not a U.S. resident, and
- The pay is not borne by a permanent establishment or fixed base that the
employer has in the United States.
These exemptions do not apply to directors� fees for service on the board of
directors of a U.S. corporation.
These exemptions generally do not apply to income received as a public
entertainer (such as a theater, motion picture, radio, or television artist,
musician, or athlete). However, income of athletes or public entertainers from
China participating in a cultural exchange program agreed upon by the U.S. and
Chinese governments is exempt from U.S. tax.
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