Important
|
For information call now:
(347) 989-4566
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Finland
Income, other than a pension, paid by Finland, its political subdivisions,
statutory bodies, or local authorities to an individual for services performed
for the paying governmental body is exempt from U.S. income tax. However, the
exemption does not apply to payments for services performed in the United States
by a U.S. resident who either:
� Is a U.S. citizen, or
� Did not become a U.S. resident only to perform the services.
Pensions paid by Finland for services performed for Finland are exempt from U.S.
income tax unless the recipient is a resident and citizen of the United States.
These exemptions do not apply to income or pensions for services performed in
connection with a trade or business carried on by Finland or its political
subdivisions, statutory bodies, or local authorities.
|
|
|