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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Bulgaria
Wages, salaries, and similar income, other than a pension, paid by Bulgaria, its
political subdivisions, or local authorities to an individual for services
performed for the paying governmental body are exempt from U.S. income tax.
However, the exemption does not apply if the services are performed in the
United States by a resident of the United States who either:
� Is a U.S. national, or
� Did not become a U.S. resident only to perform the services.
Pensions paid by, or out of funds created by, Bulgaria, its political
subdivisions, or local authorities for services performed for Bulgaria, its
political subdivisions, or local authorities to an individual for services
performed for the paying governmental body are exempt from U.S. income tax
unless the recipient is both a resident and national of the United States.
However, these exemptions do not apply to payments for services performed in
connection with a business carried on by Bulgaria, its political subdivisions,
or local authorities.
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