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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Turkey - Personal Services Income
Income that residents of Turkey 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 purposes of performing the services or activities
for no more than 183 days in any 12-month period, 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 Turkey 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.
- 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.
This exemption does not apply to a resident of Turkey who performs services as a member of the regular complement of a ship or an aircraft
operated by a U.S. resident in international traffic.
These exemptions do not apply to directors� fees and similar payments received
by a resident of Turkey for services provided in the United States 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 income residents of Turkey receive as public
entertainers (such as theater, motion picture, radio, or television artists, or
musicians) or athletes if their gross receipts are more than $3,000 during the
tax year for their entertainment activities in the United States. If their visit
to the United States is substantially supported by a Turkish non-profit
organization or from the public funds of Turkey, its political subdivisions, or
local authorities, the income is taxed as independent personal services or
dependent personal services.
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