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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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Netherlands
An individual who immediately before visiting the United States is a resident of
the Netherlands and who is present in the United States primarily for full-time
study at a recognized university, college, or school or securing training as a
business apprentice is exempt from U.S. income tax on the following amounts.
� Payments from abroad for maintenance, education, or training.
� Income from personal services performed in the United States of up to $2,000
each tax year.
The individual is entitled to this exemption only for a period of time
considered reasonable or customarily required to complete studying or training.
An individual who immediately before visiting the United States is a resident of
the Netherlands and is temporarily present in the United States for a period not
exceeding 3 years for the purpose of study, research, or training solely as a
recipient of a grant, allowance, or award from a scientific, educational,
religious, or charitable organization or under a technical assistance program
entered into by either the Netherlands or the United States, or its political
subdivisions or local authorities is exempt from U.S. income tax on the
following amounts.
� The amount of the grant, allowance, or award.
� Income of up to $2,000 for personal services performed in the United States
for any tax year if the services are connected with, or incidental to, the
study, research, or training.
An individual is not entitled to these exemptions if, during the immediately
preceding period, the individual claimed the exemption discussed earlier under
Professors, Teachers, and Researchers.
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