I am living in India and have income from the US. Income from commissions I get from a marketing firm. Since I don't live in US, do I need to pay any taxes in the US? If I don't need to pay any taxes, which article in the US India treaty applies to me?

Thanks

I do not currently have access to the treaty, so I cannot cite the treaty article, but it is universally accepted in all tax treaties that income earned within the borders of any signatory country is subject FIRST to the tax laws of that country. Hence, your U.S.-sourced income is subject to Indian income taxes because it was earned IN India.

Since you are Indian and NOT a U.S. resident, the U.S. Government has no legal standing to tax your income. However, if the U.S. firm originated a Form 1099-MISC to document that income to the IRS, you will need to file Forms 1040NR to first declare the income and Form 8833 to claim tax-exempt status by citing the appropriate treaty article.

To keep the firm from originating the Form 1099-MISC, send them a completed Form W-8BEN.

If you need professional tax help, email me at the email address in my profile.