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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Japan
Income, other than a pension, paid by Japan, its political subdivisions, 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 if the services are performed in the United States by a resident of
the United States who either:
� Is a U.S. citizen, or
� Did not become a U.S. resident only to perform the services.
Pensions paid by, or out of funds to which contributions are made by, Japan, its
political subdivisions, or local authorities for services performed for Japan
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 business carried on by Japan, its political subdivisions, or
local authorities.
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