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taxmap/pubs/p519-048.htm#en_us_publink1000222746

Chapter 10
Employees 
of Foreign Governments 
and International Organizations(p60)

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previous topic occurrence Employees of Foreign Governments and International Organizations next topic occurrence

Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U.S. income tax:
  1. By a provision in a tax treaty or consular convention between the United States and their country, or
  2. 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.
taxmap/pubs/p519-048.htm#en_us_publink1000222747

Exemption 
Under Tax Treaty(p60)


rule
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previous topic occurrence Exemption Under Tax Treaty next topic occurrence

If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. The income of U.S. citizens and resident aliens working for foreign governments usually is not exempt. However, in a few instances, the income of a U.S. citizen with dual citizenship may qualify. Often the exemption is limited to the income of persons who also are nationals of the foreign country involved.
taxmap/pubs/p519-048.htm#en_us_publink1000222748

Resident aliens from France.(p60)


rule
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The United States and France have an agreement to relieve double taxation of U.S. permanent residents who receive wages and pensions for governmental services performed for the government of France. Generally, this income is taxable in the United States and France. However, the United States will allow a credit for taxes paid to France on this income.