Important
|
For information call now:
(347) 989-4566
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Portugal
Income, other than a pension, paid by Portugal, its political or administrative
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 to payments for services performed in the United States
by a U.S. resident who either:
� Is a U.S. national, or
� Did not become a U.S. resident only to perform the services.
Pensions paid by Portugal for services performed for Portugal are exempt from
U.S. income tax unless the recipient is 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 Portugal or its political or
administrative subdivisions, or local authorities.
|
|
|