26 U.S.C. § 893

Compensation of employees of foreign governments or international organizations

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(a) Rule for exclusionWages, fees, or salary of any employee of a foreign government or of an international organization (including a consular or other officer, or a nondiplomatic representative), received as compensation for official services to such government or international organization shall not be included in gross income and shall be exempt from taxation under this subtitle if—(1) such employee is not a citizen of the United States, or is a citizen of the Republic of the Philippines (whether or not a citizen of the United States); and(2) in the case of an employee of a foreign government, the services are of a character similar to those performed by employees of the Government of the United States in foreign countries; and(3) in the case of an employee of a foreign government, the foreign government grants an equivalent exemption to employees of the Government of the United States performing similar services in such foreign country.(b) Certificate by Secretary of State

The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing services in such foreign countries, and the character of the services performed by employees of the Government of the United States in foreign countries.

(c) Limitation on exclusionSubsection (a) shall not apply to—(1) any employee of a controlled commercial entity (as defined in section 892(a)(2)(B)), or(2) any employee of a foreign government whose services are primarily in connection with a commercial activity (whether within or outside the United States) of the foreign government.(Aug. 16, 1954, ch. 736, 68A Stat. 284; Pub. L. 100–647, title I, § 1012(t)(4), Nov. 10, 1988, 102 Stat. 3527.)Editorial NotesAmendments

1988—Subsec. (c). Pub. L. 100–647 added subsec. (c).

Statutory Notes and Related SubsidiariesEffective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Notes of Decisions

Cited in 5 cases, 1968–2014 · leading case: Toll v. Moreno, 458 U.S. 1 (1982).

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Toll v. Moreno, 458 U.S. 1 (1982). · cites it 8× “284, as § 893 of the Internal Revenue *16 Code of 1954, 26 U. S. C. § 893 ("Wages, fees, or salary of any employee [except citizens of the United States and of the Republic of the Philippines] of .”

Oklahoma Tax Comm'n v. Chickasaw Nation, 515 U.S. 450 (1995). · cites it 2× “26 U. S. C. § 893 (a)(3); see Toll v. Moreno, 458 U.”

Abdel-Fattah v. Comm'r, 134 T.C. 190 (Tax Ct. 2010). “, six weeks after the request and nine months after the end of the latest year at issue — the State Department issued such a certification, signed by the Director of the Office of Foreign Missions, which read: Acting pursuant to Department of State Delegation of Authority 285…”

Emeterio Roa, III v. Comm'r, 583 F. App'x 125 (4th Cir. 2014). · cites it 2× “Accordingly, we affirm the tax court’s determination that Rachel Roa’s wages are not exempt from income tax pursuant to 26 U.S.C. § 893 (2012), and thus affirm the tax court’s order.”

Cohen v. United States, 279 F. Supp. 1017 (S.D.N.Y. 1968). “Plaintiffs paid the assessed tax and interest in installments, and the Commissioner, acting pursuant to § 893 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 893 , charged the estate interest on the unpaid balance until payment was completed.”

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