IRS: For Filipino Teachers

Continuation of this entry.

ARTICLE 21: Teachers

(1)Where a resident of one of the Contracting States is invited by the Government of the other Contracting State, a political subdivision or local authority thereof, or by a university or other recognized educational institution in that other Contracting State to come to that other Contracting State for a period not expected to exceed 2 years for the purpose of teaching or engaging in research, or both, at a university or other recognized educational institution and such resident comes to that other Contracting State primarily for such purpose, has income from personal services for teaching or research at such university or educational institution shall be exempt from tax by that other Contracting State for a period not exceeding 2 years from the date of his arrival in that other Contracting State.

(2) This article shall not apply to income from research if such research is undertaken not in the general interest but primarily for the private benefit of a specific person or persons.

Fellow Filipino Teachers, to comply with the Internal Revenue Service (IRS) requirements:

Federal: Form 1040NR (US Nonresident Alien Income Tax Return) and attach this Treaty Article 21 page. Please send the forms to Internal Revenue Service Philadelphia, PA 19255

State: Forms D-40 SUB (Individual Income Tax Return), 1040NR US Nonresident Alien Income Tax Return), and attach this Treaty Article 21 page. Please send the forms to Office of Tax and Revenue of your state.

If you need help in filling out the forms, you may inquire at your local public library where they usually have accountants (free of service) to assist people in doing this. Some of us didn't go to private accountants anymore, we were able to do this on our own with help from each other and from the public library, they actually did the computations for us with a software from IRS.

I hope my little advice from my blog space helps *wink.