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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Slovenia - Personal Services Income
Income that residents of Slovenia 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 Slovenia receive
for services performed in the United States as employees (dependent personal
services) is exempt from U.S. income tax if the residents meet the following
requirements.
--They are in the United States for no more than 183 days in any 12-month period
beginning or ending in the tax year.
- Their income is paid by, or on behalf of, an employer who is not a U.S.
resident. �- Their 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 Slovenia for services performed in the United States as a
member of the board of directors of a company that is a resident of the United
States.
Income received by a Slovenian resident for employment as a member of the
regular complement of a ship or aircraft operated in international traffic is
exempt from U.S. tax.
These exemptions do not apply to income residents of Slovenia receive as public
entertainers (such as theater, motion picture, radio, or television artists, or
musicians) or athletes if their gross receipts, including reimbursed expenses,
are more than $15,000 during the tax year. Regardless of these limits, income of
Slovenian entertainers or athletes is exempt from U.S. tax if their visit to the
United States is wholly or mainly paid by public funds of either the United
States or Slovenia or their political subdivisions, or local authorities.
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