Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amend Tax Return

2013 Colo State Tax FormsH&r Block 2011 Tax ReturnFile 2009 Tax Return TurbotaxIrs 1040x InstructionsH&r Block 2011Sample 1040x Filled Out2008 Tax Forms 1040Http Freeb Free1040taxreturn ComHow To File Taxes Self EmployedFilelate ComInstructionsTaxact 2012 ReturnIrs File ExtensionStudent Tax Information2010 Federal Tax FormsH&r Block State TaxesIncome Tax SoftwarePrintable 1040ez Tax FormFree State Tax ExtensionNonresidents State Tax FormsTaxes 1040ezState Tax Returns Free1080 Ez FormHow To File Amended Tax ReturnPast Year TaxBankruptcy Married Filing Income Taxes SeparatelyFree H&r Block Tax Software1040ez 2010Efile For 2012 Tax Year1040 Ez FormIrs Gov Form 1040x1040 Ez Form 2012I Need To Amend My 2012 Tax ReturnWhere Do I File My 2012 Federal Tax Return2010 1040ezHow Do You Fill Out A 1040x FormFiling TaxesH&r Block At HomeAmended Tax ReturnsTurbotax 2011

Amend Tax Return

Amend tax return Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. Amend tax return Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Amend tax return S. Amend tax return income taxes on certain items of income they receive from sources within the United States. Amend tax return These reduced rates and exemptions vary among countries and specific items of income. Amend tax return If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. Amend tax return Also see Publication 519. Amend tax return Many of the individual states of the United States tax the income of their residents. Amend tax return Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. Amend tax return Tax treaties reduce the U. Amend tax return S. Amend tax return taxes of residents of foreign countries. Amend tax return With certain exceptions, they do not reduce the U. Amend tax return S. Amend tax return taxes of U. Amend tax return S. Amend tax return citizens or residents. Amend tax return U. Amend tax return S. Amend tax return citizens and residents are subject to U. Amend tax return S. Amend tax return income tax on their worldwide income. Amend tax return Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Amend tax return S. Amend tax return citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. Amend tax return Foreign taxing authorities sometimes require certification from the U. Amend tax return S. Amend tax return Government that an applicant filed an income tax return as a U. Amend tax return S. Amend tax return citizen or resident, as part of the proof of entitlement to the treaty benefits. Amend tax return See Form 8802, Application for United States Residency Certification, to request a certification. Amend tax return Disclosure of a treaty-based position that reduces your tax. Amend tax return   If you take the position that any U. Amend tax return S. Amend tax return tax is overruled or otherwise reduced by a U. Amend tax return S. Amend tax return treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Amend tax return If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. Amend tax return The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. Amend tax return For more information, see Publication 519 and the Form 8833 instructions. Amend tax return   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Amend tax return Corporations are subject to a $10,000 penalty for each failure. Amend tax return Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. Amend tax return Pay for certain personal services performed in the United States. Amend tax return Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Amend tax return Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Amend tax return Wages, salaries, and pensions paid by a foreign government. Amend tax return Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Amend tax return S. Amend tax return income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. Amend tax return For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Amend tax return Terms defined. Amend tax return   Several terms appear in many of the discussions that follow. Amend tax return The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Amend tax return The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Amend tax return   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. Amend tax return   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. Amend tax return Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. Amend tax return S. Amend tax return income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. Amend tax return These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Amend tax return Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Amend tax return Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return income tax. Amend tax return Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Amend tax return Regardless of these limits, income of Bangladesh entertainers is exempt from U. Amend tax return S. Amend tax return income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. Amend tax return Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return If the ship or aircraft is operated by a U. Amend tax return S. Amend tax return enterprise, the income is subject to U. Amend tax return S. Amend tax return tax. Amend tax return If the resident of Bangladesh is a shareholder in a U. Amend tax return S. Amend tax return corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Amend tax return S. Amend tax return corporation. Amend tax return The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. Amend tax return S. Amend tax return tax at the rate of 15%. Amend tax return Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. Amend tax return S. Amend tax return residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Amend tax return S. Amend tax return residents), and Do not have a regular base available in the United States for performing the services. Amend tax return If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. Amend tax return Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return tax if the residents meet four requirements. Amend tax return They are in the United States for no more than 183 days during the calendar year. Amend tax return The income earned in the calendar year in the United States is not more than $5,000. Amend tax return Their income is paid by or for an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return The income is not borne by a permanent establishment or regular base of the employer in the United States. Amend tax return Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Amend tax return However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. Amend tax return Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Amend tax return Under that provision, business profits are exempt from U. Amend tax return S. Amend tax return income tax unless the individual has a permanent establishment in the United States. Amend tax return If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Amend tax return Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Amend tax return Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Amend tax return S. Amend tax return tax. Amend tax return Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return income tax. Amend tax return Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Amend tax return Under that provision, business profits are exempt from U. Amend tax return S. Amend tax return income tax unless the individual has a permanent establishment in the United States. Amend tax return If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Amend tax return Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Amend tax return Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. Amend tax return S. Amend tax return company. Amend tax return Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Amend tax return S. Amend tax return tax. Amend tax return Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return income tax. Amend tax return Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. Amend tax return Under that provision, business profits are exempt from U. Amend tax return S. Amend tax return income tax unless the individual has a permanent establishment in the United States. Amend tax return If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Amend tax return Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Amend tax return Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return tax if it is not more than $10,000 for the year. Amend tax return If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. Amend tax return S. Amend tax return resident, and is not borne by a permanent establishment in the United States. Amend tax return Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. Amend tax return S. Amend tax return tax. Amend tax return However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. Amend tax return Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Amend tax return Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. Amend tax return S. Amend tax return resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to directors' fees for service on the board of directors of a U. Amend tax return S. Amend tax return corporation. Amend tax return These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). Amend tax return However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Amend tax return S. Amend tax return and Chinese governments is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return Commonwealth of Independent States Income that residents of a C. Amend tax return I. Amend tax return S. Amend tax return member receive for performing personal services in the United States is exempt from U. Amend tax return S. Amend tax return income tax if those residents are in the United States for no more than 183 days during the tax year. Amend tax return Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. Amend tax return I. Amend tax return S. Amend tax return member or a resident of a C. Amend tax return I. Amend tax return S. Amend tax return member is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Amend tax return Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. Amend tax return S. Amend tax return income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. Amend tax return S. Amend tax return resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Amend tax return Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Amend tax return Directors' fees received by residents of Cyprus for service on the board of directors of a U. Amend tax return S. Amend tax return corporation are exempt from U. Amend tax return S. Amend tax return income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. Amend tax return Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available, they are taxed only on income attributable to the fixed base. Amend tax return Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the following three requirements are met. Amend tax return The resident is present in the United States for no more than 183 days in any 12-month period. Amend tax return The income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. Amend tax return Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Amend tax return S. Amend tax return income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. Amend tax return Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. Amend tax return S. Amend tax return income tax. Amend tax return If the ship or aircraft is operated by a U. Amend tax return S. Amend tax return enterprise, the income is subject to U. Amend tax return S. Amend tax return tax. Amend tax return Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. Amend tax return These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Amend tax return Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return income tax. Amend tax return Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if they are in the United States for no more than 89 days during the tax year. Amend tax return Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet four requirements. Amend tax return They are in the United States for no more than 89 days during the tax year. Amend tax return They are employees of a resident of, or a permanent establishment in, Egypt. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return Their income is subject to Egyptian tax. Amend tax return This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. Amend tax return These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Amend tax return Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the following requirements are met. Amend tax return The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return The income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. Amend tax return S. Amend tax return resident. Amend tax return Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. Amend tax return S. Amend tax return tax. Amend tax return These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Amend tax return Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Amend tax return S. Amend tax return income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. Amend tax return Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet three requirements. Amend tax return They are in the United States for no more than 183 days during any 12-month period. Amend tax return Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Amend tax return The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. Amend tax return These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. Amend tax return France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet three requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period. Amend tax return Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. Amend tax return These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Amend tax return Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Amend tax return S. Amend tax return tax if their visit is principally supported by public funds of France. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. Amend tax return Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Amend tax return Under that provision, business profits are exempt from U. Amend tax return S. Amend tax return income tax unless the individual has a permanent establishment in the United States. Amend tax return If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Amend tax return Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return tax if the residents meet three requirements. Amend tax return They are in the United States for no more than 183 days during the calendar year. Amend tax return The income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return The income is not borne by a permanent establishment that the employer has in the United States. Amend tax return Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. Amend tax return Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. Amend tax return S. Amend tax return tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. Amend tax return Income of German entertainers or athletes is exempt from U. Amend tax return S. Amend tax return tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Amend tax return Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Amend tax return S. Amend tax return income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. Amend tax return The pay, regardless of amount, is exempt from U. Amend tax return S. Amend tax return income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. Amend tax return Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet three requirements. Amend tax return They are in the United States for no more than 183 days during the tax year. Amend tax return Their income is paid by or on behalf of an employer who is not a resident of the United States. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return If the ship or aircraft is operated by a U. Amend tax return S. Amend tax return enterprise, the pay is subject to U. Amend tax return S. Amend tax return tax. Amend tax return Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Amend tax return Under that provision, business profits are exempt from U. Amend tax return S. Amend tax return income tax unless the individual has a permanent establishment in the United States. Amend tax return If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Amend tax return Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. Amend tax return S. Amend tax return company. Amend tax return Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Amend tax return S. Amend tax return tax. Amend tax return Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return income tax. Amend tax return India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available, they are taxed only on income attributable to the fixed base. Amend tax return Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet three requirements. Amend tax return They are present in the United States for no more than 183 days during the tax year. Amend tax return The income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Amend tax return The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. Amend tax return S. Amend tax return enterprise. Amend tax return These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. Amend tax return S. Amend tax return resident. Amend tax return These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. Amend tax return Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Amend tax return S. Amend tax return tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. Amend tax return Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Amend tax return Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet three requirements. Amend tax return They are present in the United States no more than 119 days during any consecutive 12-month period. Amend tax return The income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Amend tax return Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. Amend tax return S. Amend tax return tax if the individual is a member of the regular complement of the ship or aircraft. Amend tax return These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. Amend tax return Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Amend tax return S. Amend tax return tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. Amend tax return Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. Amend tax return However, amounts received for attending meetings in Ireland are not subject to U. Amend tax return S. Amend tax return income tax. Amend tax return Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return income tax. Amend tax return These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Amend tax return Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if they are in the United States for no more than 182 days during the tax year. Amend tax return Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet four requirements. Amend tax return They are in the United States for no more than 182 days during the tax year. Amend tax return They are employees of a resident of, or a permanent establishment in, Israel. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return Their income is subject to Israeli tax. Amend tax return The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Amend tax return S. Amend tax return resident. Amend tax return These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Amend tax return Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the following requirements are met. Amend tax return The residents are in the United States for no more than 183 days during the tax year. Amend tax return The income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. Amend tax return S. Amend tax return resident. Amend tax return Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Amend tax return S. Amend tax return enterprise is subject to U. Amend tax return S. Amend tax return tax. Amend tax return These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. Amend tax return Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. Amend tax return S. Amend tax return contractor. Amend tax return If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. Amend tax return There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Amend tax return Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet four requirements. Amend tax return They are in the United States for no more than 183 days during the tax year. Amend tax return Their income is paid by or for an employer who is not a resident of the United States. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return Their net income received for the services is not more than $5,000 during the tax year. Amend tax return Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return If the ship or aircraft is operated by a U. Amend tax return S. Amend tax return enterprise, the pay is subject to U. Amend tax return S. Amend tax return tax. Amend tax return These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. Amend tax return Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Amend tax return S. Amend tax return corporations are exempt from U. Amend tax return S. Amend tax return tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. Amend tax return Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. Amend tax return Under that provision, business profits are exempt from U. Amend tax return S. Amend tax return income tax unless the individual has a permanent establishment in the United States. Amend tax return If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Amend tax return Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. Amend tax return The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. Amend tax return S. Amend tax return resident. Amend tax return Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Amend tax return S. Amend tax return tax. Amend tax return Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. Amend tax return If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Amend tax return Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the following three requirements are met. Amend tax return The resident is in the United States for no more than 183 days in any 12-month period. Amend tax return The income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return tax. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. Amend tax return S. Amend tax return resident. Amend tax return Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. Amend tax return If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. Amend tax return S. Amend tax return tax if the residents meet four requirements. Amend tax return They are in the United States for no more than 182 days during the tax year. Amend tax return They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Amend tax return Their compensation is not borne by a permanent establishment that the employer has in the United States. Amend tax return Their income for those services is not more than $3,000. Amend tax return Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. Amend tax return Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Amend tax return Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the following requirements are met. Amend tax return The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return The income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Amend tax return S. Amend tax return enterprise. Amend tax return The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. Amend tax return S. Amend tax return resident. Amend tax return The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Amend tax return Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Amend tax return S. Amend tax return income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. Amend tax return Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Amend tax return Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the following requirements are met. Amend tax return The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return The income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Amend tax return S. Amend tax return enterprise. Amend tax return The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. Amend tax return S. Amend tax return resident. Amend tax return The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Amend tax return Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Amend tax return S. Amend tax return income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. Amend tax return Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Amend tax return If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Amend tax return Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Amend tax return The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. Amend tax return S. Amend tax return enterprise. Amend tax return The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Amend tax return The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Amend tax return Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Amend tax return Under that provision, business profits are exempt from U. Amend tax return S. Amend tax return income tax unless the individual has a permanent establishment in the United States. Amend tax return If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Amend tax return Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet the following requirements. Amend tax return They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Amend tax return Their income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Amend tax return Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Amend tax return S. Amend tax return tax. Amend tax return Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Amend tax return S. Amend tax return income tax if the individual is a member of the regular complement of the ship or aircraft. Amend tax return Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. Amend tax return If they have a fixed base available, they are taxed only on income attributable to the fixed base. Amend tax return Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Amend tax return S. Amend tax return tax if the following three requirements are met. Amend tax return The resident is present in the United States for no more than 183 days in a 12-month period. Amend tax return The income is paid by, or on behalf of, an employer who is not a resident of the United States. Amend tax return The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Amend tax return These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. Amend tax return S. Amend tax return resident. Amend tax return These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. Amend tax return This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Amend tax return Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Amend tax return S. Amend tax return tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Amend tax return Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. Amend tax return S. Amend tax return income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. Amend tax return If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. Amend tax return Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the residents meet three requirements. Amend tax return They are in the United States for less than 183 days during the tax year. Amend tax return They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. Amend tax return Their income is not borne by a permanent establishment that the employer has in the United States. Amend tax return Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Amend tax return Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. Amend tax return S. Amend tax return income tax if the individual is a member of the regular complement of the ship or aircraft. Amend tax return These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. Amend tax return Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Amend tax return S. Amend tax return income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Amend tax return Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Amend tax return S. Amend tax return income tax if the following three requirements are met. Amend tax return The resident is in the United States for no more than 183 days during the tax year. Amend tax return The income is paid by, or on behalf of, an employer who is not a U. Amend tax return S. Amend tax return resident. Amend tax return The income is not borne by a permanent establishment or fixed base the employer has in the United States. Amend tax return Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
Español

National Intelligence University

Formerly the Joint Military Intelligence College, the National Intelligence University provides bachelors, masters, and continuing education opportunities to individuals in, or looking to enter, the fields of intelligence.

Contact the Agency or Department

Website: National Intelligence University

E-mail:

Address: 200 MacDill Blvd
MCA-2

Washington, DC 20340-5100

Phone Number: (202) 231-3319(202) 231-5466

The Amend Tax Return

Amend tax return 6. Amend tax return   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amend tax return Free help with your return. Amend tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend tax return gov, download the IRS2Go app, or call 1-800-906-9887. Amend tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend tax return aarp. Amend tax return org/money/taxaide or call 1-888-227-7669. Amend tax return For more information on these programs, go to IRS. Amend tax return gov and enter “VITA” in the search box. Amend tax return   For more information on these programs, go to IRS. Amend tax return gov and enter “VITA” in the search box. Amend tax return Internet. Amend tax return    IRS. Amend tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amend tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amend tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend tax return gov or download the IRS2Go app and select the Refund Status option. Amend tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amend tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend tax return No need to wait on the phone or stand in line. Amend tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amend tax return When you reach the response screen, you can print the entire interview and the final response for your records. Amend tax return New subject areas are added on a regular basis. Amend tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amend tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amend tax return You can also ask the IRS to mail a return or an account transcript to you. Amend tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend tax return gov or by calling 1-800-908-9946. Amend tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Amend tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amend tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend tax return gov and enter Where's My Amended Return? in the search box. Amend tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amend tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend tax return gov. Amend tax return Select the Payment tab on the front page of IRS. Amend tax return gov for more information. Amend tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend tax return gov. Amend tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amend tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend tax return gov. Amend tax return Request an Electronic Filing PIN by going to IRS. Amend tax return gov and entering Electronic Filing PIN in the search box. Amend tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Amend tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend tax return An employee can answer questions about your tax account or help you set up a payment plan. Amend tax return Before you visit, check the Office Locator on IRS. Amend tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend tax return If you have a special need, such as a disability, you can request an appointment. Amend tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend tax return Apply for an Employer Identification Number (EIN). Amend tax return Go to IRS. Amend tax return gov and enter Apply for an EIN in the search box. Amend tax return Read the Internal Revenue Code, regulations, or other official guidance. Amend tax return Read Internal Revenue Bulletins. Amend tax return Sign up to receive local and national tax news and more by email. Amend tax return Just click on “subscriptions” above the search box on IRS. Amend tax return gov and choose from a variety of options. Amend tax return Phone. Amend tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amend tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend tax return gov, or download the IRS2Go app. Amend tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend tax return Most VITA and TCE sites offer free electronic filing. Amend tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amend tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amend tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend tax return Note, the above information is for our automated hotline. Amend tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amend tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amend tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amend tax return You should receive your order within 10 business days. Amend tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amend tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend tax return Walk-in. Amend tax return   You can find a selection of forms, publications and services — in-person. Amend tax return Products. Amend tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend tax return Services. Amend tax return You can walk in to your local TAC for face-to-face tax help. Amend tax return An employee can answer questions about your tax account or help you set up a payment plan. Amend tax return Before visiting, use the Office Locator tool on IRS. Amend tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amend tax return Mail. Amend tax return   You can send your order for forms, instructions, and publications to the address below. Amend tax return You should receive a response within 10 business days after your request is received. Amend tax return Internal Revenue Service 1201 N. Amend tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amend tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amend tax return You face (or your business is facing) an immediate threat of adverse action. Amend tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amend tax return Here's why we can help: TAS is an independent organization within the IRS. Amend tax return Our advocates know how to work with the IRS. Amend tax return Our services are free and tailored to meet your needs. Amend tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amend tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amend tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amend tax return Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amend tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend tax return Prev  Up  Next   Home   More Online Publications