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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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Cyprus - Personal Services Income
Income that residents of Cyprus receive for performing personal services as
independent contractors or self-employed individuals (independent personal
services) in the United States during the tax year is exempt from U.S. income
tax if the residents:
- Are present in the United States for less than 183 days in the tax year, and
- Do not have a fixed base regularly available to them 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 Cyprus from services performed as employees
(dependent personal services), including services as an officer of a
corporation, is exempt from U.S. income tax if:
- The residents are in the United States for less than 183 days during the tax
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, fixed base, or trade or
business that the employer has in the United States.
Pay received by a Cyprus resident for performing personal services as an
employee and member of the regular complement of a ship or aircraft operated in
international traffic by a resident of Cyprus is exempt from U.S. tax.
These exemptions do not apply to Cyprus resident public entertainers (theater,
motion picture radio, or television artists, musicians, or athletes) who receive
gross receipts of more emthan $500 per day or $5,000 for the tax year, not
including reimbursed expenses, from their entertainment activities in the United
States.
Directors� fees received by residents of Cyprus for service on the board of
directors of a U.S. corporation are exempt from U.S. income tax to the extent of
a reasonable fixed amount pubpayable to all directors for each day of attendance
at directors� meetings held in the United States.
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