Chapter 10 Employees of Foreign Governments and International Organizations discount hotels in SchwechatEmployees 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 conventionbetween the United States and their country, or By meeting the requirements of U.S. tax law. Employees of international organizations can only exempt theirwages by meeting the requirements of U.S. tax law. The exemption discussed in this chapter applies only to payreceived for services performed for a foreign government orinternational organization. Other U.S. income received by persons whoqualify for this exemption may be fully taxable or given favorabletreatment under an applicable tax treaty provision. The propertreatment of this kind of income (interest, dividends, etc.) isdiscussed, earlier, in this publication. Exemption Under Tax Treaty Exemption Under U.S. Tax Law