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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France
An individual who is a resident of France on the date of arrival in the United
States and who is temporarily in the United States 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 not-for-profit governmental, religious,
charitable, scientific, artistic, cultural, or educational organization is
exempt from U.S. income tax on the following amounts.
� Gifts from abroad for maintenance, education, study, research, or training.
� The grant, allowance, or award.
� Income from personal services performed in the United States of up to $5,000
each tax year.
An individual is entitled to this benefit and the benefit described earlier
under Professors, Teachers, and Researchers for a maximum of 5 tax years.
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.
An individual who is a resident of France on the date of arrival in the United
States and who is in the United States as an employee of, or under contract
with, a resident of France is exempt from U.S. income tax for a period of 12
consecutive months on up to $8,000 received for personal services if the
individual is in the United States primarily to:
� Acquire technical, professional, or business experience from a person other
than that resident of France, or
� Study at an educational institution.
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