Important
|
For information call now:
(347) 989-4566
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Switzerland - Personal Services Income
Income that residents of Switzerland receive for personal services as
independent contractors or self-employed individuals (independent personal
services) that they perform during the tax year 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 Switzerland 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 Switzerland as a member of the board of directors of a company
that is a resident of the United States.
These exemptions do not apply to public entertainers (such as theater, motion
picture, radio, or television entertainers, musicians, and athletes) from
Switzerland who earn more than $10,000 in gross receipts, including reimbursed
expenses, from their entertainment activities in the United States during the
tax year.
Income received by a resident of Switzerland for services performed as an
employee and member of the regular complement of a ship or aircraft operated in
international traffic is exempt from U.S. income tax.
|
|
|