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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Portugal
An individual who is a resident of Portugal 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 accredited 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.
� Payments 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 the benefit of this exemption for a maximum of 5
tax years from the date of arrival in the United States. The benefits provided
here and the benefits described earlier under Professors, Teachers, and
Researchers cannot be claimed simultaneously or consecutively. An individual who
is a resident of Portugal 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
Portugal 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 Portugal, or
� Study at an educational institution.
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