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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Romania - Personal Services Income
Income that residents of Romania 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 no more than 182 days during the tax
year, and
- Do not maintain a permanent establishment in the United States with which the
income is effectively connected.
Income that residents of Romania receive for labor or personal services
performed as employees (dependent personal services), including services
performed by an officer of a corporation or company, in the United States during
the tax year is exempt from U.S. income tax if the residents meet these
requirements.
- They are in the United States for no more than 182 days during the tax year.
- They are employees of a resident of Romania or of a permanent establishment
maintained in Romania by a resident of the United States.
- Their income is not borne by a permanent establishment that the employer has
in the United States.
These exemptions do not apply to entertainers, such as theater, motion picture,
radio, or television artists, musicians, or athletes, who are present in the
United States for more than 90 days during the tax year (90 days or more if the
entertainers are employees) or who earn gross income as entertainers in the
United States of more than $3,000 during the tax year ($3,000 or more if they
are employees). However, the exemptions do apply, without regard to the 90 day,
$3,000 requirement, if the entertainers are present in the United States by
specific arrangements between the United States and Romania.
Pay received by employees who are members of the regular complement of a ship or
aircraft operated by a resident of Romania in international traffic is exempt
from U.S. tax.
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