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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Slovak Republic
An individual who is a resident of the Slovak Republic at the beginning of his
or her visit to the United States and who is temporarily present in the United
States is exempt from U.S. income tax on certain amounts for a period of up to 5
years. To be entitled to the exemption, the individual must be in the United
States for the primary purpose of:
� Studying at a university or other accredited educational institution in the
United States,
� Obtaining training required to qualify him or her to practice a profession or
professional specialty, or
� Studying or doing research as a recipient of a grant, allowance, or award from
a governmental, religious, charitable, scientific, literary, or educational
organization.
If the individual meets any of these requirements, the following amounts are
exempt from U.S. tax.
� The payments from abroad, other than compensation for personal services, for
the purpose of maintenance, education, study, research, or training.
� The grant, allowance, or award.
� The income from personal services performed in the United States of up to
$5,000 for the tax year.
An individual who is a Slovak resident at the beginning of the visit to the
United States and who is temporarily present in the United States as an employee
of, or under contract with, a Slovak resident is exempt from U.S. income tax for
a period of 12 consecutive months on up to $8,000 received from personal
services if the individual is in the United States primarily to:
� Acquire technical, professional, or business experience from a person other
than the Slovak resident, or
� Study at a university or other accredited educational institution in the
United States.
An individual who is a Slovak resident at the time he or she becomes temporarily
present in the United States and who is temporarily present in the United States
for a period not longer than 1 year as a participant in a program sponsored by
the U.S. government for the primary purpose of training, research, or study is
exempt from U.S. income tax on up to $10,000 of income from personal services
for that training, research, or study. These exemptions do not apply to income
from research undertaken primarily for the private benefit of a specific person
or persons.
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