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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New Zealand
Income (other than pensions) paid by the Government of New Zealand, its
political subdivisions, or local authorities for services performed in the
discharge of governmental functions is exempt from U.S. income tax.
However, the income is not exempt if the services are performed in the United
States by a U.S. citizen resident in the United States or by a resident of the
United States who did not become a resident only to perform the services.
Pensions paid by New Zealand in consideration for past governmental services are
exempt from U.S. income tax unless paid to U.S. citizens resident in the United
States.
These exemptions do not apply to payments for services performed in connection
with a business carried on by New Zealand, its political subdivisions, or local
authorities.
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