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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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Estonia - Personal Services Income
Income that residents of
Estonia 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 in the United States for no more than 183 days during the tax year, and
- Do not have a fixed base regularly available to them in the United States for
the purpose of performing the services.
If they have a fixed base available in the United States, they are taxed on the
income attributable to the fixed base.
Income that residents of Denmark receive for services performed in the United
States as employees (dependent personal services) is exempt from U.S. income tax
if the residents:
- They are in the United States for no more than 183 days in any 12-month period
beginning or ending in the tax year.
- 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, they are taxed only on income attributable
to the fixed base.
Income that residents of the Czech Republic receive for employment in the United
States (dependent personal services) is exempt from exU. S. income tax if the
following three requirements are met.
- The resident is present in the United States for no more than 183 days in any
12-month period.
- The income is paid by, or on behalf of, an employer who is not a U.S.
resident.
- The income is not borne by a permanent establishment or a fixed base that the
employer has in the United States.
These exemptions do not apply to directors� fees and similar payments received
by a resident of Estonia as a member of the board of directors or similar body
of a company that is a U.S. resident.
Pay received for employment as a member of the regular complement of a ship or
an aircraft picoperated in international traffic by a United States enterprise
is subject to U.S. tax.
These exemptions do not apply to income residents of the Czech Republic receive
as public entertainers (such as theater, motion picture radio, or television
artists, or musicians) or sportsmen if their gross receipts, including
reimbursed expenses, are more than $20,000 during the tax year. Regardless of
these limits, income of Estonian entertainers or athletes is exempt from U.S.
income tax if their visit to the United States is wholly or mainly supported by
public funds of Estonia, its political subdivisions, or local authorities.
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