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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Luxembourg
Income, other than a pension, paid by Luxembourg, 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 Luxembourg, its political subdivisions, or local authorities
for services performed for Luxembourg are exempt from U.S. income tax unless the
recipient is both 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 Luxembourg, its political
subdivisions, or local authorities.
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