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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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Italy - Personal Services Income
Income that residents of Italy receive for personal services as independent
contractors or self-employed individuals (independent personal services) in the
United States is exempt from U.S. income tax if they 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 taxed on the
income attributable to the fixed base.
Income that residents of Italy 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 following requirements are met.
- The residents are in the United States for no more than 183 days during the
tax year.
- The income is paid by, or on behalf of, an employer who is not a resident of
the United States.
- 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 Italy for services performed in the United States as a member
of the board of directors of a company that is a U.S. resident.
Pay received for employment regularly exercised aboard a ship or aircraft
operated by a U.S. enterprise is subject to U.S. tax.
These exemptions do not apply to income residents of Italy receive as public
entertainers (such as theater, motion picture, radio, or television artists,
musicians, or athletes) if they are present in the United States for more than
90 days during the tax year or their gross receipts, including reimbursed
expenses, are more than $20,000 during the tax year for their entertainment
activities in the United States.
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