Wages, salaries, pensions, and annuities paid by the governments of the
following countries to their residents who are present in the United States as
nonresident aliens generally are exempt from U.S. income tax. The conditions
under which the income is exempt are stated for each of the countries listed.
Exemption under U.S. tax law. Employees of foreign countries who do not qualify
under a tax treaty provision and employees of international organizations should
see if they can qualify for exemption under U.S. tax law.
you work for a foreign government in the United States, your foreign government
salary is exempt from U.S. tax if you perform services similar to those
performed by U.S. government employees in that foreign country and that foreign
government grants an equivalent exemption. If you work for an international
organization in the United States, your salary from that source is exempt from
U.S. tax.
