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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Venezuela - Personal Services Income
Income that residents of Venezuela receive for personal services as independent
contractors or self-employed individuals (independent personal services) 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, they are taxed on the income attributable to
the fixed base. Income that residents of Venezuela 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.
- 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 Venezuela for services performed in the United States as a
member of the board of directors of a company resident in the United States. Pay
received by a resident of Venezuela for services performed as an employee of a
ship or an aircraft operated in international traffic is exempt from U.S. income
tax.
These exemptions do not apply to income residents of Venezuela receive as public
entertainers (such as theater, motion picture, radio, or television artists, or
musicians) or sportsmen if their gross income, including reimbursed expenses, is
more than $6,000 for their personal activities in the United States during the
tax year. Regardless of these limits, income of Venezuelan 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 Venezuela, its political
subdivisions, or local authorities.
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