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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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Cyprus
An individual who is a resident of Cyprus on the date of arrival in the United
States and who is temporarily here primarily to study at a university or other
recognized educational institution in the United States, obtain professional
training, or study or do research as a recipient of a grant, allowance, or award
from a governmental, religious, charitable, scientific, literary, or educational
organization is exempt from U.S. income tax on the following amounts.
� Gifts from abroad for maintenance, education, or training.
� The grant, allowance, or award.
� Income from personal services performed in the United States of up to $2,000
for each tax year.
An individual is entitled to this exemption for up to 5 tax years and for an
additional period as is necessary to complete, as a full-time student,
educational requirements for a postgraduate or professional degree from a
recognized educational institution.
An individual who is a resident of Cyprus on the date of arrival in the United
States and who is temporarily here as an employee of, or under contract with, a
resident of Cyprus is exempt from U.S. income tax for not more than 1 year on
income from personal services for a maximum of $7,500 if the individual is in
the United States primarily to either:
� Acquire technical, professional, or business experience from a person other
than a resident of Cyprus or other than a person related to that resident, or
� Study at a university or other recognized educational institution.
An individual who is a resident of Cyprus on the date of arrival in the United
States and who is temporarily here for a period of not more than 1 year as a
participant in a program sponsored by the U.S. Government primarily to train,
research, or study is exempt from U.S. income tax on income for personal
services for the training, research, or study. This exemption is limited to
$10,000.
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