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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Hungary
An individual who is a resident of Hungary immediately before 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.
The full-time student or trainee may instead choose to be treated as a resident
alien of the United States for U.S. income tax purposes. Once made, the choice
applies for the entire period that the individual remains qualified for
exemption as a full-time student or trainee and may not be changed unless
permission is obtained from the U.S. competent authority.
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