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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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Hungary - Personal Services Income
Income that residents of Hungary 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. 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 in the United States.
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 Hungary receive for labor or personal services performed in the United States as employees (dependent personal
services) is exempt from U.S. income tax if the residents meet three
requirements.
- They are in the United States for no more than 183 days during the tax year.
- Their income is paid by or on behalf of an employer who is not a resident of
the United States.
-Their income is not borne by a permanent establishment or a fixed base that the
employer has in the United States.
Pay received by an employee who is a member of the regular complement of a ship
or aircraft operated by a Hungarian enterprise in international traffic is
exempt from U.S. tax. If the ship or aircraft is operated by a U.S. enterprise,
the pay is subject to U.S. tax.
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