Employees of foreign governments (including foreign municipalities)
have two ways to get exemption of their governmental wages from U.S.
income tax:
- By a provision in a tax treaty or consular convention
between the United States and their country, or
- By meeting the requirements of U.S. tax law.
Employees of international organizations can only exempt their
wages by meeting the requirements of U.S. tax law.
The exemption discussed in this chapter applies only to pay
received for services performed for a foreign government or
international organization. Other U.S. income received by persons who
qualify for this exemption may be fully taxable or given favorable
treatment under an applicable tax treaty provision. The proper
treatment of this kind of income (interest, dividends, etc.) is
discussed, earlier, in this publication.
Exemption Under Tax Treaty
Exemption Under U.S. Tax Law
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