---
kind: "section"
citation: "26 U.S.C. § 893"
title: "26"
title_heading: "Internal Revenue Code"
number: "893"
heading: "Compensation of employees of foreign governments or international organizations"
release: "119-102"
url: "https://uscodex.org/usc/26/893"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter N — Tax Based on Income From Sources Within or Without the United States"
  - "Part II — Nonresident Aliens and Foreign Corporations"
  - "Subpart D — Miscellaneous Provisions"
---

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

- (a) **Rule for exclusion—** [Wages](/usc/26/7701.md?p=j-3), fees, or salary of any [employee](/usc/26/101.md?p=i-3) of a [foreign](/usc/26/7701.md?p=a-5) government or of an [international organization](/usc/26/7701.md?p=a-18) ([including](/usc/26/7701.md?p=c) a consular or other officer, or a nondiplomatic representative), received as compensation for official services to such government or [international organization](/usc/26/7701.md?p=a-18) shall not be included in gross income and shall be exempt from taxation under this subtitle if—
  - (1) such [employee](/usc/26/101.md?p=i-3) is not a citizen of the [United States](/usc/26/638.md?p=1), or is a citizen of the Republic of the Philippines (whether or not a citizen of the [United States](/usc/26/638.md?p=1)); and
  - (2) in the case of an [employee](/usc/26/101.md?p=i-3) of a [foreign](/usc/26/7701.md?p=a-5) government, the services are of a character similar to those performed by [employees](/usc/26/101.md?p=i-3) of the Government of the [United States](/usc/26/638.md?p=1) in [foreign](/usc/26/7701.md?p=a-5) countries; and
  - (3) in the case of an [employee](/usc/26/101.md?p=i-3) of a [foreign](/usc/26/7701.md?p=a-5) government, the [foreign](/usc/26/7701.md?p=a-5) government grants an equivalent exemption to [employees](/usc/26/101.md?p=i-3) of the Government of the [United States](/usc/26/638.md?p=1) performing similar services in such [foreign](/usc/26/7701.md?p=a-5) country.
- (b) **Certificate by Secretary of State—** The Secretary of State shall certify to the [Secretary of the Treasury](/usc/26/7701.md?p=a-11-A) the names of the [foreign](/usc/26/7701.md?p=a-5) countries which grant an equivalent exemption to the [employees](/usc/26/101.md?p=i-3) of the Government of the [United States](/usc/26/638.md?p=1) performing services in such [foreign](/usc/26/7701.md?p=a-5) countries, and the character of the services performed by [employees](/usc/26/101.md?p=i-3) of the Government of the [United States](/usc/26/638.md?p=1) in [foreign](/usc/26/7701.md?p=a-5) countries.
- (c) **Limitation on exclusion—** [Subsection (a)](#a) shall not apply to—
  - (1) any [employee](/usc/26/101.md?p=i-3) of a controlled commercial entity (as defined in [section 892(a)(2)(B)](/usc/26/892.md?p=a-2-B)), or
  - (2) any [employee](/usc/26/101.md?p=i-3) of a [foreign](/usc/26/7701.md?p=a-5) government whose services are primarily in connection with a commercial activity (whether within or outside the [United States](/usc/26/638.md?p=1)) of the [foreign](/usc/26/7701.md?p=a-5) government.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 284; Pub. L. 100–647, title I, § 1012(t)(4), Nov. 10, 1988, 102 Stat. 3527.)

## Notes

### Editorial Notes

### Amendments

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

### Statutory Notes and Related Subsidiaries

### 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.