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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Barbados
A student or business apprentice who is a resident of Barbados on the date of
arrival in the United States and is here for full-time education or training is
exempt from U.S. income tax on payments received from outside the United States
for the individual�s maintenance, education, or training.
Nevertheless, an individual who qualifies for this exemption may instead choose
to be treated as a resident alien of the United States for all U.S. income tax
purposes. Once made, this choice applies for the entire period that the
individual remains qualified for exemption and may not be revoked without the
permission of the U.S. competent authority.
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