Internal Revenue Code · 26 U.S.C.

§ 893. Compensation of employees of foreign governments or international organizations

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 893

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: November 10, 1988 by Pub. L. 100–647
Length: 3 subsections · 297 words · about 1 min to read
Cross-references: cites 1; cited by 0 Code sections and 4 other regulations
Regulations: 1 issued under this section

¶(a) Rule for exclusion Wages, 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 exclusion Subsection (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.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 893

§ 1.893-1 Compensation of employees of foreign governments or international organizations.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

§ 892(a)(2)(B) Income of foreign governments and of international organizations

Cited in 4 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

November 10, 1988Enacted by Pub. L. 100–647Parts changed in 1988: (c)

Where it sits in the Code

Nearby sections

§ 891 Doubling of rates of tax on citizens and corporations of certain foreign countries
§ 892 Income of foreign governments and of international organizations
§ 893 Compensation of employees of foreign governments or international organizations
§ 894 Income affected by treaty
§ 895 Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
§ 896 Adjustment of tax on nationals, residents, and corporations of certain foreign countries
§ 897 Disposition of investment in United States real property

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

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

Effective 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.