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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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Sweden - Personal Services Income
Income that residents of Sweden 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 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 Sweden 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 any consecutive
12-month period.
- 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.
Income received by a resident of Sweden 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 Sweden receive as public
entertainers (such as theater, motion picture, radio, or television artists, or
musicians) or athletes if the gross income, including reimbursed expenses, is
more than $6,000 for any 12-month period.
These exemptions do not apply to directors� fees received by a resident of
Sweden for services performed outside of Sweden as a member of the board of
directors of a company that is a resident of the United States.
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