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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Czech Republic
An individual is exempt from U.S. income tax on income for teaching or research
for up to 2 years if he or she:
� Is a resident of the Czech Republic immediately before visiting the United
States, and
� Is in the United States primarily to teach or conduct research at a
university, college, school, or other accredited educational or research
institution.
Czech resident is entitled to these benefits only once. However, the exemption
does not apply if:
� The resident claimed during the immediate preceding period the benefits
described later under Students and Apprentices, or
� The income is from research undertaken primarily for the private benefit of a
specific person or persons.
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