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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South Africa
Income, other than a pension, paid by South Africa or 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 to payments for services 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 South Africa for services performed for South Africa 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 business carried on by South Africa or its
subdivisions or local authorities.
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