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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Commonwealth of Independent States (C.I.S.)
An individual who is a resident of a C.I.S. member on the date of arrival in the
United States and who is temporarily in the United States at the invitation of
the U.S. Government or an educational or scientific research institution in the
United States primarily to teach, engage in research, or participate in
scientific, technical, or professional conferences is exempt from U.S. income
tax on income for teaching, research, or participation in these conferences for
a maximum period of 2 years.
This exemption does not apply to income from research carried on mainly for the
benefit of a private person, including a commercial enterprise of the United
States or a foreign trade organization of a C.I.S. member. The exemption does,
however, apply if the research is conducted through an intergovernmental
agreement on cooperation.
This exemption also applies to journalists and correspondents who are
temporarily in the United States for periods not longer than 2 years and who
receive their compensation from abroad. It is not necessary that the journalists
or correspondents be invited by the U.S. Government or other appropriate
institution, nor does it matter that they are employed by a private person,
including commercial enterprises and foreign trade organizations.
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