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Publication 519

Employees of International Organizations(p49)


Exemption under international organization agreement.(p49)

Many agreements that establish international organizations contain a provision that may exempt your wages from U.S. income tax. If you are employed by an international organization in the United States, first look to see if the international agreement establishing the international organization you work for has such a provision and whether you qualify under it. Generally, these provisions will not exempt wages of U.S. citizen and resident alien employees.

Exemption under U.S. tax law.(p49)

If the international agreement creating the international organization you work for does not contain a tax exemption provision and you are not a U.S. citizen (or if you are a U.S. citizen but also a citizen of the Republic of the Philippines), you may be able to exempt your wages under U.S. law. However, see Aliens who keep immigrant (lawful permanent resident) status, later, for a special rule that may affect your qualifying for this exemption.
The exemption under U.S. tax law applies only to current international organization employees and not to former employees. Pensions received by former employees of international organizations living in the United States do not qualify for the exemption discussed here.
This exemption does not apply to independent contractors. Common law rules apply to determine whether you are an employee or an independent contractor. See Pub. 1779 and Pub. 15-A.
To claim the exemption, you must be able demonstrate that you meet the requirements of either the international organization agreement provision or U.S. tax law. You should know the article number of the international organization agreement tax exemption provision, if one exists, and the number of the Executive Order designating the organization as an international organization.

Aliens who keep immigrant (lawful permanent resident) status. (p49)

If you sign the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your lawful permanent resident status (green card), you no longer qualify for the tax exemption under U.S. tax law from the date of filing the waiver.
If you are a green cardholder employee of a foreign government or international organization, to claim the exemption under U.S. tax law you must also be able to demonstrate with written evidence from USCIS that you have not signed and filed USCIS Form I-508.
Note.The filing of Form I-508 has no effect on a tax exemption that is not dependent upon the provisions of U.S. tax law. You do not lose the tax exemption if you file the waiver and meet either of the following conditions.