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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Malta
Income, other than a pension, paid by Malta, 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 U.S. resident
who either:
� Is a U.S. national, or
� Did not become a resident of the United States solely for purposes of
performing the services.
Pensions paid by Malta, its political subdivisions, or local authorities for
services performed for the paying governmental body are exempt from U.S. income
tax unless the individual is both a resident and national of the United States.
These exemptions do not apply to income or pensions for services performed in
connection with a business carried on by Malta, its political subdivisions, or
local authorities.
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