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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Poland
An individual who is a resident of Poland 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 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, study, research, or training.
� The grant, allowance, or award.
� Any other payments received from Poland, except income from performing
personal services.
� Income from personal services performed in the United States of up to $2,000
each tax year.
An individual is entitled to the benefit of this exemption for a maximum of 5
years. An individual who is a resident of Poland on the date of arrival in the
United States and who is temporarily in the United States as an employee of, or
under contract with, a resident of Poland is exempt from U.S. income tax for 1
year on up to $5,000 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 Poland or other than a person related to that resident, or
� Study at an educational institution.
An individual who is a resident of Poland on the date of arrival in the United
States and who is temporarily in the United States for not longer 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 up to $10,000 of income
received for personal services for the training, research, or study.
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