Exemption Under U.S. Tax Law cheap hotel in AvignonEmployees of foreign governments who do not qualify under a taxtreaty provision and employees of international organizations mayqualify for exemption by meeting the following requirements of U.S.tax law. Caution: The exemption under U.S. tax law applies only to current employeesand not to former employees. Pensions received by former employeesliving in this country do not qualify for exemption. Employees of foreign governments.If you are not a U.S. citizen, or if you are a U.S. citizen butalso a citizen of the Philippines, and you work for a foreigngovernment in the United States, your foreign government salary isexempt from U.S. tax if you perform services similar to thoseperformed by U.S. Government employees in that foreign country andthat foreign government grants an equivalent exemption. Certification.To qualify for the exemption under U.S. tax law, the foreigngovernment for which you work must certify to the Department of Statethat you are their employee and that you perform services similar tothose performed by employees of the United States in your country.However, see Aliens who keep immigrant status, later, for aspecial rule that may affect your qualifying for this exemption. Employees of international organizations.If you work for an international organization in the United Statesand your are not a U.S. citizen (or you are a U.S. citizen but arealso a citizen of the Philippines), your salary from that organizationis exempt from U.S. tax. An international organization is an organizationdesignated by the President of the United States through ExecutiveOrder to qualify for the privileges, exemptions, and immunitiesprovided in the International Organizations Immunities Act. Aliens should find out if they have been made known to, and havebeen accepted by, the Secretary of State as officers or employees ofthat organization, or if they have been designated by the Secretary ofState, before formal notification and acceptance, as prospectiveofficers or employees. Employees of an international organization claiming exemptionshould know the number of the Executive Order covering theirorganization and should have some written evidence of their acceptanceor designation by the Secretary of State. Hotels SuisseThe exemption is denied when, because the Secretary of Statedetermines the alien's presence in the United States is no longerdesirable, an employee leaves the United States (or after a reasonabletime allowed for leaving the United States). The exemption is alsodenied when a foreign country does not allow similar exemptions toU.S. citizens. Then the Secretary of State can withdraw theprivileges, exemptions, and immunities from the nationals of thatforeign country. Aliens who keep immigrant status.Aliens who file the waiver provided by section 247(b) of theImmigration and Nationality Act to keep their immigrant status nolonger qualify for the exemption from U.S. tax under U.S. tax law fromthe date of filing the waiver with the Attorney General. However, the following aliens do not lose the exemptionif they file the waiver. Aliens who are exempt from U.S. tax by an income tax treaty,consular agreement, or international agreement between the UnitedStates and their country. Aliens who work for an international organization if theinternational agreement creating the international organizationprovides that alien employees are exempt from U.S. income tax. Twointernational organizations that have such a provision are theInternational Monetary Fund (IMF) and the International Bank forReconstruction and Development (World Bank).