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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Tunisia - Personal Services Income
Income that residents of Tunisia receive for performing personal services as
independent contractors or self-employed individuals (independent personal
services) in the United States are exempt from U.S. income tax if:
- They are in the United States for no more than 183 days during the tax year,
- They do not have a fixed base regularly available in the United States for
performing the services, and
- The gross income for the tax year from U.S. residents for services performed
in the United States is no more than $7,500.
If they do not meet condition (2), they are taxed on the income that is
attributable to the fixed base. Income that residents of Tunisia receive for
personal services performed in the United States as employees (dependent
personal services) is exempt from U.S. income tax if:
- The residents are in the U.S. for no more than 183 days during the tax year,
- Their income is paid by, or on behalf of, an employer who is not a resident of
the United States, and
- Their income is not borne by a permanent establishment or fixed base the
employer has in the United States.
Pay received by employees who are members of the regular complement of a ship or
aircraft operated by an enterprise in international traffic is exempt from U.S.
tax if the place of management of the enterprise is in Tunisia. However, if the
enterprise is created under the laws of the United States (or a U.S. state), the
pay is subject to U.S. tax.
These exemptions do not apply to income residents of Tunisia receive as public
entertainers (such as theater, motion picture, radio, or television artists, and
musicians) or athletes if their gross receipts, including reimbursed expenses,
are more than $7,500 during the tax year.
These exemptions do not apply to fees received by a resident of Tunisia for
services performed as a director of a U.S. corporation if the fees are treated
as a distribution of profits and cannot be taken as a deduction by the
corporation.
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