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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South Africa - Personal Services Income
Income that residents of South Africa receive for performing personal services
as independent contractors or self-employed individuals (independent personal
services) in the United States is exempt from U.S. income tax if the residents:
- Are in the United States for no more than 183 days in any 12-month period
beginning or ending in the tax year, and
- 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 South Africa receive for 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 resident is in the United States for no more than 183 days in any 12-month
period beginning or ending in the tax year.
- 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 South Africa for services performed in the United States as a
member of the board of directors of a company resident in the United States.
These exemptions do not apply to income residents of South Africa 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 $7,500 during the tax year. Regardless of these limits,
income of South African 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 South Africa, its political subdivisions, or local authorities.
Income received by a resident of South Africa for services performed as an
employee and member of the complement of a ship or aircraft operated in
international traffic is exempt from U.S. income tax.
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