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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Philippines
An individual who is a resident of the Philippines on the date of arrival in the
United States and who is temporarily in the United States primarily to teach or
engage in research, or both, at a university or other recognized educational
institution is exempt from U.S. income tax on income from the teaching or
research for not more than 2 years from the date of arrival in the United
States. The individual must have been invited to the United States for a period
not expected to be longer than 2 years by the U.S. Government or a state or
local government, or by a university or other recognized educational institution
in the United States.
This exemption does not apply to income from research carried on mainly for the
private benefit of any person rather than in the public interest.
The exemption does not apply if, during the immediately preceding period, the
benefits described in Article 22(1) of the treaty, pertaining to students, were
claimed.
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