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Fle 2012 Taxes Late Online Tax Filing

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Fle 2012 Taxes Late Online Tax Filing

Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income taxes on certain items of income they receive from sources within the United States. Fle 2012 taxes late online tax filing These reduced rates and exemptions vary among countries and specific items of income. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Also see Publication 519. Fle 2012 taxes late online tax filing Many of the individual states of the United States tax the income of their residents. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Tax treaties reduce the U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing taxes of residents of foreign countries. Fle 2012 taxes late online tax filing With certain exceptions, they do not reduce the U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing taxes of U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing citizens or residents. Fle 2012 taxes late online tax filing U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing citizens and residents are subject to U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax on their worldwide income. Fle 2012 taxes late online tax filing Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Foreign taxing authorities sometimes require certification from the U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing Government that an applicant filed an income tax return as a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing citizen or resident, as part of the proof of entitlement to the treaty benefits. Fle 2012 taxes late online tax filing See Form 8802, Application for United States Residency Certification, to request a certification. Fle 2012 taxes late online tax filing Disclosure of a treaty-based position that reduces your tax. Fle 2012 taxes late online tax filing   If you take the position that any U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax is overruled or otherwise reduced by a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing For more information, see Publication 519 and the Form 8833 instructions. Fle 2012 taxes late online tax filing   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Fle 2012 taxes late online tax filing Corporations are subject to a $10,000 penalty for each failure. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Pay for certain personal services performed in the United States. Fle 2012 taxes late online tax filing Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Fle 2012 taxes late online tax filing Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Fle 2012 taxes late online tax filing Wages, salaries, and pensions paid by a foreign government. Fle 2012 taxes late online tax filing Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Fle 2012 taxes late online tax filing Terms defined. Fle 2012 taxes late online tax filing   Several terms appear in many of the discussions that follow. Fle 2012 taxes late online tax filing The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Fle 2012 taxes late online tax filing The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Fle 2012 taxes late online tax filing   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. Fle 2012 taxes late online tax filing   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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of these limits, income of Bangladesh entertainers is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing If the ship or aircraft is operated by a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise, the income is subject to U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing If the resident of Bangladesh is a shareholder in a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing corporation. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax at the rate of 15%. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing residents), and Do not have a regular base available in the United States for performing the services. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if the residents meet four requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days during the calendar year. Fle 2012 taxes late online tax filing The income earned in the calendar year in the United States is not more than $5,000. Fle 2012 taxes late online tax filing Their income is paid by or for an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or regular base of the employer in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under that provision, business profits are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax unless the individual has a permanent establishment in the United States. Fle 2012 taxes late online tax filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Fle 2012 taxes late online tax filing Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under that provision, business profits are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax unless the individual has a permanent establishment in the United States. Fle 2012 taxes late online tax filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing company. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under that provision, business profits are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax unless the individual has a permanent establishment in the United States. Fle 2012 taxes late online tax filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if it is not more than $10,000 for the year. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident, and is not borne by a permanent establishment in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing These exemptions do not apply to directors' fees for service on the board of directors of a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing corporation. Fle 2012 taxes late online tax filing 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). Fle 2012 taxes late online tax filing However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing and Chinese governments is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing Commonwealth of Independent States Income that residents of a C. Fle 2012 taxes late online tax filing I. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing member receive for performing personal services in the United States is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if those residents are in the United States for no more than 183 days during the tax year. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing I. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing member or a resident of a C. Fle 2012 taxes late online tax filing I. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing member is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Directors' fees received by residents of Cyprus for service on the board of directors of a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing corporation are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available, they are taxed only on income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the following three requirements are met. Fle 2012 taxes late online tax filing The resident is present in the United States for no more than 183 days in any 12-month period. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing If the ship or aircraft is operated by a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise, the income is subject to U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they are in the United States for no more than 89 days during the tax year. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet four requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 89 days during the tax year. Fle 2012 taxes late online tax filing They are employees of a resident of, or a permanent establishment in, Egypt. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing Their income is subject to Egyptian tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the following requirements are met. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet three requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days during any 12-month period. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet three requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if their visit is principally supported by public funds of France. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under that provision, business profits are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax unless the individual has a permanent establishment in the United States. Fle 2012 taxes late online tax filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if the residents meet three requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days during the calendar year. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Income of German entertainers or athletes is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Fle 2012 taxes late online tax filing Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing The pay, regardless of amount, is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet three requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days during the tax year. Fle 2012 taxes late online tax filing Their income is paid by or on behalf of an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing If the ship or aircraft is operated by a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise, the pay is subject to U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under that provision, business profits are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax unless the individual has a permanent establishment in the United States. Fle 2012 taxes late online tax filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Fle 2012 taxes late online tax filing Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing company. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available, they are taxed only on income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet three requirements. Fle 2012 taxes late online tax filing They are present in the United States for no more than 183 days during the tax year. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet three requirements. Fle 2012 taxes late online tax filing They are present in the United States no more than 119 days during any consecutive 12-month period. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if the individual is a member of the regular complement of the ship or aircraft. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing However, amounts received for attending meetings in Ireland are not subject to U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they are in the United States for no more than 182 days during the tax year. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet four requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 182 days during the tax year. Fle 2012 taxes late online tax filing They are employees of a resident of, or a permanent establishment in, Israel. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing Their income is subject to Israeli tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the following requirements are met. Fle 2012 taxes late online tax filing The residents are in the United States for no more than 183 days during the tax year. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise is subject to U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing contractor. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Fle 2012 taxes late online tax filing Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet four requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days during the tax year. Fle 2012 taxes late online tax filing Their income is paid by or for an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing Their net income received for the services is not more than $5,000 during the tax year. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing If the ship or aircraft is operated by a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise, the pay is subject to U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing corporations are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under that provision, business profits are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax unless the individual has a permanent establishment in the United States. Fle 2012 taxes late online tax filing If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Fle 2012 taxes late online tax filing Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the following three requirements are met. Fle 2012 taxes late online tax filing The resident is in the United States for no more than 183 days in any 12-month period. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if the residents meet four requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 182 days during the tax year. Fle 2012 taxes late online tax filing They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Fle 2012 taxes late online tax filing Their compensation is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing Their income for those services is not more than $3,000. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the following requirements are met. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the following requirements are met. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Fle 2012 taxes late online tax filing If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing enterprise. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Under that provision, business profits are exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax unless the individual has a permanent establishment in the United States. Fle 2012 taxes late online tax filing If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Fle 2012 taxes late online tax filing Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet the following requirements. Fle 2012 taxes late online tax filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Fle 2012 taxes late online tax filing Their income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax. Fle 2012 taxes late online tax filing Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the individual is a member of the regular complement of the ship or aircraft. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing If they have a fixed base available, they are taxed only on income attributable to the fixed base. Fle 2012 taxes late online tax filing Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if the following three requirements are met. Fle 2012 taxes late online tax filing The resident is present in the United States for no more than 183 days in a 12-month period. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Fle 2012 taxes late online tax filing Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the residents meet three requirements. Fle 2012 taxes late online tax filing They are in the United States for less than 183 days during the tax year. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing Their income is not borne by a permanent establishment that the employer has in the United States. Fle 2012 taxes late online tax filing Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the individual is a member of the regular complement of the ship or aircraft. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing 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. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Fle 2012 taxes late online tax filing Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing income tax if the following three requirements are met. Fle 2012 taxes late online tax filing The resident is in the United States for no more than 183 days during the tax year. Fle 2012 taxes late online tax filing The income is paid by, or on behalf of, an employer who is not a U. Fle 2012 taxes late online tax filing S. Fle 2012 taxes late online tax filing resident. Fle 2012 taxes late online tax filing The income is not borne by a permanent establishment or fixed base the employer has in the United States. Fle 2012 taxes late online tax filing Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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The Fle 2012 Taxes Late Online Tax Filing

Fle 2012 taxes late online tax filing 1. Fle 2012 taxes late online tax filing   Canceled Debts Table of Contents General RulesForm 1099-C Discounts and loan modifications Sales or other dispositions (such as foreclosures and repossessions) Abandonments Stockholder debt This chapter discusses the tax treatment of canceled debts. Fle 2012 taxes late online tax filing General Rules Generally, if a debt for which you are personally liable is forgiven or discharged for less than the full amount owed, the debt is considered canceled in whatever amount it remained unpaid. Fle 2012 taxes late online tax filing There are exceptions to this rule, discussed under Exceptions , later. Fle 2012 taxes late online tax filing Generally, you must include the canceled debt in your income. Fle 2012 taxes late online tax filing However, you may be able to exclude the canceled debt. Fle 2012 taxes late online tax filing See Exclusions , later. Fle 2012 taxes late online tax filing Example. Fle 2012 taxes late online tax filing John owed $1,000 to Mary. Fle 2012 taxes late online tax filing Mary agreed to accept and John paid $400 in satisfaction of the entire debt. Fle 2012 taxes late online tax filing John has canceled debt of $600. Fle 2012 taxes late online tax filing Example. Fle 2012 taxes late online tax filing Margaret owed $1,000 to Henry. Fle 2012 taxes late online tax filing Henry and Margaret agreed that Margaret would provide Henry with services (instead of money) in full satisfaction of the debt. Fle 2012 taxes late online tax filing Margaret does not have canceled debt. Fle 2012 taxes late online tax filing Instead, she has income from services. Fle 2012 taxes late online tax filing A debt includes any indebtedness: For which you are liable, or Subject to which you hold property. Fle 2012 taxes late online tax filing Debt for which you are personally liable is recourse debt. Fle 2012 taxes late online tax filing All other debt is nonrecourse debt. Fle 2012 taxes late online tax filing If you are not personally liable for the debt, you do not have ordinary income from the cancellation of debt unless you retain the collateral and either: The lender offers a discount for the early payment of the debt, or The lender agrees to a loan modification that results in the reduction of the principal balance of the debt. Fle 2012 taxes late online tax filing See Discounts and loan modifications , later. Fle 2012 taxes late online tax filing However, upon the disposition of the property securing a nonrecourse debt, the amount realized includes the entire unpaid amount of the debt, not just the FMV of the property. Fle 2012 taxes late online tax filing As a result, you may realize a gain or loss if the outstanding debt immediately before the disposition is more or less than your adjusted basis in the property. Fle 2012 taxes late online tax filing For more details on figuring your gain or loss, see chapter 2 of this publication or see Publication 544. Fle 2012 taxes late online tax filing There are several exceptions and exclusions that may result in part or all of a canceled debt being nontaxable. Fle 2012 taxes late online tax filing See Exceptions and Exclusions, later. Fle 2012 taxes late online tax filing You must report any taxable canceled debt as ordinary income on: Form 1040 or Form 1040NR, line 21, if the debt is a nonbusiness debt; Schedule C (Form 1040), line 6 (or Schedule C-EZ (Form 1040), line 1), if the debt is related to a nonfarm sole proprietorship; Schedule E (Form 1040), line 3, if the debt is related to nonfarm rental of real property; Form 4835, line 6, if the debt is related to a farm rental activity for which you use Form 4835 to report farm rental income based on crops or livestock produced by a tenant; or Schedule F (Form 1040), line 8, if the debt is farm debt and you are a farmer. Fle 2012 taxes late online tax filing Form 1099-C If you receive a Form 1099-C, that means an applicable entity has reported an identifiable event to the IRS regarding a debt you owe. Fle 2012 taxes late online tax filing The identifiable event may be an actual cancellation of the debt or it may be an event the applicable entity is required, solely for purposes of reporting to the IRS, to treat as a cancellation of debt. Fle 2012 taxes late online tax filing For information on the reasons an applicable entity files Form 1099-C, see Identifiable event codes, later. Fle 2012 taxes late online tax filing Unless you meet one of the exceptions or exclusions discussed later, this canceled debt is ordinary income and must be reported on the appropriate form discussed above. Fle 2012 taxes late online tax filing An applicable entity includes: A federal government agency, A financial institution, A credit union, and Any organization a significant trade or business of which is lending money. Fle 2012 taxes late online tax filing Identifiable event codes. Fle 2012 taxes late online tax filing    Box 6 of Form 1099-C should indicate the reason the creditor filed this form. Fle 2012 taxes late online tax filing The codes shown in box 6 are explained below. Fle 2012 taxes late online tax filing Also see the chart after the explanation for a quick reference guide for the codes used in Box 6. Fle 2012 taxes late online tax filing Note. Fle 2012 taxes late online tax filing Codes A through G and I identify specific occurrences resulting from an actual discharge of indebtedness. Fle 2012 taxes late online tax filing However, Code H, Expiration of nonpayment testing period, does not necessarily identify an actual discharge of indebtedness. Fle 2012 taxes late online tax filing Code A — Bankruptcy. Fle 2012 taxes late online tax filing Code A is used to identify cancellation of debt as a result of a title 11 bankruptcy case. Fle 2012 taxes late online tax filing See Bankruptcy , later. Fle 2012 taxes late online tax filing Code B — Other judicial debt relief. Fle 2012 taxes late online tax filing Code B is used to identify cancellation of debt as a result of a receivership, foreclosure, or similar federal or state court proceeding other than bankruptcy. Fle 2012 taxes late online tax filing Code C — Statute of limitations or expiration of deficiency period. Fle 2012 taxes late online tax filing Code C is used to identify cancellation of debt either when the statute of limitations for collecting the debt expires or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Fle 2012 taxes late online tax filing In the case of the expiration of a statute of limitations, an identifiable event occurs only if and when your affirmative defense of the statute of limitations is upheld in a final judgment or decision in a judicial proceeding, and the period for appealing the judgment or decision has expired. Fle 2012 taxes late online tax filing Code D — Foreclosure election. Fle 2012 taxes late online tax filing Code D is used to identify cancellation of debt when the creditor elects foreclosure remedies that statutorily end or bar the creditor's right to pursue collection of the debt. Fle 2012 taxes late online tax filing This event applies to a mortgage lender or holder who is barred from pursuing debt collection after a power of sale in the mortgage or deed of trust is exercised. Fle 2012 taxes late online tax filing Code E — Debt relief from probate or similar proceeding. Fle 2012 taxes late online tax filing Code E is used to identify cancellation of debt as a result of a probate court or similar legal proceeding. Fle 2012 taxes late online tax filing Code F — By agreement. Fle 2012 taxes late online tax filing Code F is used to identify cancellation of debt as a result of an agreement between the creditor and the debtor to cancel the debt at less than full consideration. Fle 2012 taxes late online tax filing Code G — Decision or policy to discontinue collection. Fle 2012 taxes late online tax filing Code G is used to identify cancellation of debt as a result of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. Fle 2012 taxes late online tax filing For purposes of this identifiable event, a defined policy includes both a written policy and the creditor's established business practice. Fle 2012 taxes late online tax filing Code H — Expiration of nonpayment testing period. Fle 2012 taxes late online tax filing Code H is used to indicate that the creditor has not received a payment on the debt during a testing period ending on December 31, 2013. Fle 2012 taxes late online tax filing The testing period is a 36-month period increased by the number of months the creditor was prevented from engaging in collection activity by a stay in bankruptcy or similar bar under state or local law. Fle 2012 taxes late online tax filing This identifiable event applies only for a creditor that is a financial institution or credit union (and certain of their subsidiaries), the Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC), National Credit Union Administration (NCUA), and other Federal executive agencies. Fle 2012 taxes late online tax filing Expiration of the nonpayment testing period does not necessarily result from an actual discharge of indebtedness. Fle 2012 taxes late online tax filing Code I — Other actual discharge before identifiable event. Fle 2012 taxes late online tax filing Code I is used to identify an actual cancellation of debt that occurs before any of the identifiable events described in codes A through H. Fle 2012 taxes late online tax filing Form 1099-C Reference Guide for Box 6 Identifiable Event Codes A Bankruptcy B Other judicial debt relief C Statute of limitations or expiration of deficiency period D Foreclosure election E Debt relief from probate or similar proceeding F By agreement G Decision or policy to discontinue collection H Expiration of nonpayment testing period I Other actual discharge before identifiable event Even if you did not receive a Form 1099-C, you must report canceled debt as gross income on your tax return unless one of the exceptions or exclusions described later applies. Fle 2012 taxes late online tax filing Amount of canceled debt. Fle 2012 taxes late online tax filing    The amount in box 2 of Form 1099-C may represent some or all of the debt that has been canceled or treated as canceled. Fle 2012 taxes late online tax filing The amount in box 2 will include principal and may include interest and other nonprincipal amounts (such as fees or penalties). Fle 2012 taxes late online tax filing Unless you meet one of the exceptions or exclusions discussed later, the amount of the debt that has been canceled is ordinary income and must be reported on the appropriate form as discussed earlier. Fle 2012 taxes late online tax filing Interest included in canceled debt. Fle 2012 taxes late online tax filing    If any interest is included in the amount of canceled debt in box 2, it will be shown in box 3. Fle 2012 taxes late online tax filing Whether the interest portion of the canceled debt must be included in your income depends on whether the interest would be deductible if you paid it. Fle 2012 taxes late online tax filing See Deductible Debt under Exceptions, later. Fle 2012 taxes late online tax filing Persons who each receive a Form 1099-C showing the full amount of debt. Fle 2012 taxes late online tax filing    If you and another person were jointly and severally liable for a canceled debt, each of you may get a Form 1099-C showing the entire amount of the canceled debt. Fle 2012 taxes late online tax filing However, you may not have to report that entire amount as income. Fle 2012 taxes late online tax filing The amount, if any, you must report depends on all the facts and circumstances, including: State law, The amount of debt proceeds each person received, How much of any interest deduction from the debt was claimed by each person, How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication. Fle 2012 taxes late online tax filing See Example 3 under Insolvency, later. Fle 2012 taxes late online tax filing Discounts and loan modifications If a lender discounts (reduces) the principal balance of a loan because you pay it off early, or agrees to a loan modification (a “workout”) that includes a reduction in the principal balance of a loan, the amount of the discount or the amount of principal reduction is canceled debt. Fle 2012 taxes late online tax filing However, if the debt is nonrecourse and you did not retain the collateral, you do not have cancellation of the debt income. Fle 2012 taxes late online tax filing The amount of the canceled debt must be included in income unless one of the exceptions or exclusions described later applies. Fle 2012 taxes late online tax filing For more details, see Exceptions and Exclusions, later. Fle 2012 taxes late online tax filing Sales or other dispositions (such as foreclosures and repossessions) Recourse debt. Fle 2012 taxes late online tax filing   If you owned property that was subject to a recourse debt in excess of the FMV of the property, the lender's foreclosure or repossession of the property is treated as a sale or disposition of the property by you and may result in your realization of gain or loss. Fle 2012 taxes late online tax filing The gain or loss on the disposition of the property is measured by the difference between the FMV of the property at the time of the disposition and your adjusted basis (usually your cost) in the property. Fle 2012 taxes late online tax filing The character of the gain or loss (such as ordinary or capital) is determined by the character of the property. Fle 2012 taxes late online tax filing If the lender forgives all or part of the amount of the debt in excess of the FMV of the property, the cancellation of the excess debt may result in ordinary income. Fle 2012 taxes late online tax filing The ordinary income from the cancellation of debt (the excess of the canceled debt over the FMV of the property) must be included in your gross income reported on your tax return unless one of the exceptions or exclusions described later applies. Fle 2012 taxes late online tax filing For more details, see Exceptions and Exclusions, later. Fle 2012 taxes late online tax filing Nonrecourse debt. Fle 2012 taxes late online tax filing   If you owned property that was subject to a nonrecourse debt in excess of the FMV of the property, the lender's foreclosure on the property does not result in ordinary income from the cancellation of debt. Fle 2012 taxes late online tax filing The entire amount of the nonrecourse debt is treated as an amount realized on the disposition of the property. Fle 2012 taxes late online tax filing The gain or loss on the disposition of the property is measured by the difference between the total amount realized (the entire amount of the nonrecourse debt plus the amount of cash and the FMV of any property received) and your adjusted basis in the property. Fle 2012 taxes late online tax filing The character of the gain or loss is determined by the character of the property. Fle 2012 taxes late online tax filing More information. Fle 2012 taxes late online tax filing    See Publications 523, 544, and 551, and chapter 2 of this publication for more details. Fle 2012 taxes late online tax filing Abandonments Recourse debt. Fle 2012 taxes late online tax filing   If you abandon property that secures a debt for which you are personally liable (recourse debt) and the debt is canceled, you will realize ordinary income equal to the canceled debt. Fle 2012 taxes late online tax filing You must report this income on your tax return unless one of the exceptions or exclusions described later applies. Fle 2012 taxes late online tax filing For more details, see Exceptions and Exclusions, later. Fle 2012 taxes late online tax filing This income is separate from any amount realized from the abandonment of the property. Fle 2012 taxes late online tax filing For more details, see chapter 3. Fle 2012 taxes late online tax filing Nonrecourse debt. Fle 2012 taxes late online tax filing   If you abandon property that secures a debt for which you are not personally liable (nonrecourse debt), you may realize gain or loss but will not have cancellation of indebtedness income. Fle 2012 taxes late online tax filing Stockholder debt If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution. Fle 2012 taxes late online tax filing For more information, see Publication 542, Corporations. Fle 2012 taxes late online tax filing Prev  Up  Next   Home   More Online Publications