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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Slovenia
An individual who is a resident of Slovenia at the beginning of the visit to the
United States and who is temporarily in the United States primarily to study at
a U.S. university or other recognized educational institution, to obtain
training to become qualified to practice a profession or professional specialty,
or to 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 (other than compensation for personal services) 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
for each tax year. A
n individual is entitled to the benefit of this exemption for a maximum of 5 tax
years and for any additional period of time needed to complete, as a full-time
student, educational requirements as a candidate for a postgraduate or
professional degree from a recognized educational institution.
An individual who is a resident of Slovenia 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 Slovenia is exempt from U.S. income tax for a
period not exceeding 12 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 Slovenia, or
� Study at a university or other recognized educational institution.
These provisions do not apply to income from research carried on mainly for the
private benefit of any person rather than in the public interest.
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