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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Germany
Wages, salaries, and similar income, other than a pension, paid by Germany, its
political subdivisions, local authorities, or instrumentalities to an individual
for services performed for the paying governmental body is 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, Germany, its political
subdivisions, local authorities, or instrumentalities for services performed for
the paying governmental body are exempt from U.S. income tax unless the
recipient is both a resident and a national of the United States.
This exemption does not apply to income or pensions for services performed in
connection with a business carried on by Germany, its political subdivisions,
local authorities, or instrumentalities.
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