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Free Federal And State E File

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Free Federal And State E File

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oklahoma Attorney General

Website: Oklahoma Attorney General

Address: Oklahoma Attorney General
Public Protection Unit
313 N.E. 21st St.
Oklahoma City, OK 73105

Phone Number: 405-521-3921 (Oklahoma City) 918-581-2885 (Tulsa)

Oklahoma Department of Consumer Credit

Website: Oklahoma Department of Consumer Credit

Address: Oklahoma Department of Consumer Credit
3613 N.W. 56th St., Suite 240
Oklahoma City, OK 73112-4512

Phone Number: 405-521-3653

Toll-free: 1-800-448-4904 (Consumer Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Banking Department

Website: State Banking Department

Address: State Banking Department
2900 N. Lincoln Blvd.
Oklahoma City, OK 73105

Phone Number: 405-521-2782

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Assistance Division
Five Corporate Plaza
3625 N.W. 56th St., Suite 100
Oklahoma City, OK 73112

Phone Number: 405-521-2991

Toll-free: 1-800-522-0071 (OK)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Securities

Website: Department of Securities

Address: Department of Securities
First National Center
120 N. Robinson Ave., Suite 860
Oklahoma City, OK 73102

Phone Number: 405-280-7700

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Consumer Services Division
PO Box 52000
Oklahoma City, OK 73152-2000

Phone Number: 405-522-0478

Toll-free: 1-800-522-8154 (OK)

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The Free Federal And State E File

Free federal and state e file Index A Abatement of interest and penalties, Abatement of interest and penalties. Free federal and state e file Accidents, Deductible losses. Free federal and state e file , Nondeductible losses. Free federal and state e file Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Free federal and state e file , Adjustments to Basis Amended returns, Amended return. Free federal and state e file Appraisals, Appraisal. Free federal and state e file , Costs of photographs and appraisals. Free federal and state e file Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Free federal and state e file Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Free federal and state e file , Adjustments to Basis Replacement property, Basis of replacement property. Free federal and state e file Business or income-producing property, Business or income-producing property. Free federal and state e file Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Free federal and state e file C Cars Accidents, Deductible losses. Free federal and state e file Fair market value of, Car value. Free federal and state e file Cash gifts, Cash gifts. Free federal and state e file Casualty losses, Table 3. Free federal and state e file When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Free federal and state e file Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Free federal and state e file Nondeductible losses, Nondeductible losses. Free federal and state e file Progressive deterioration, Progressive deterioration. Free federal and state e file Proof of, Casualty loss proof. Free federal and state e file When to report, Losses. Free federal and state e file Workbooks for listing property, Workbooks for casualties and thefts. Free federal and state e file Clean up costs, Cost of cleaning up or making repairs. Free federal and state e file Condemnation, Condemnations. Free federal and state e file Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Free federal and state e file Clean up, Cost of cleaning up or making repairs. Free federal and state e file Incidental expenses, Related expenses. Free federal and state e file Landscaping, Landscaping. Free federal and state e file Photographs taken after loss, Costs of photographs and appraisals. Free federal and state e file Protection, Cost of protection. Free federal and state e file Repair, Cost of cleaning up or making repairs. Free federal and state e file Replacement, Replacement cost. Free federal and state e file D Death of taxpayer Postponement of gain, Death of a taxpayer. Free federal and state e file Deductible losses, Deductible losses. Free federal and state e file Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Free federal and state e file , Table 3. Free federal and state e file When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Free federal and state e file Reporting Loss on Deposits When to report, Loss on deposits. Free federal and state e file Disaster area losses, Lessee's loss. Free federal and state e file Claiming on amended return, Claiming a disaster loss on an amended return. Free federal and state e file Federal loan canceled, Federal loan canceled. Free federal and state e file Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Free federal and state e file , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Free federal and state e file Form 1040X, How to report the loss on Form 1040X. Free federal and state e file Home made unsafe, Home made unsafe by disaster. Free federal and state e file How to deduct loss in preceding year, How to deduct your loss in the preceding year. Free federal and state e file Inventory, Disaster loss to inventory. Free federal and state e file Main home rules, Main home in disaster area. Free federal and state e file , Gains. Free federal and state e file Qualified disaster mitigation payments, Qualified disaster mitigation payments. Free federal and state e file Qualified disaster relief payments, Qualified disaster relief payments. Free federal and state e file Records to keep, Records. Free federal and state e file Tax deadlines postponed, Covered disaster area. Free federal and state e file When to deduct, When to deduct the loss. Free federal and state e file Table 3, Table 3. Free federal and state e file When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Free federal and state e file Disaster relief grants, Disaster relief. Free federal and state e file Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Free federal and state e file F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Free federal and state e file Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Free federal and state e file Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Free federal and state e file , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Free federal and state e file Figuring loss, Theft loss proof. Free federal and state e file , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Free federal and state e file Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Free federal and state e file Form 1040, Schedule D, Personal-use property. Free federal and state e file Form 1040X Disaster area losses, How to report the loss on Form 1040X. Free federal and state e file Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Free federal and state e file Free tax services, Free help with your tax return. Free federal and state e file G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Free federal and state e file Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Free federal and state e file H Help (see Tax help) I Incidental expenses, Related expenses. Free federal and state e file Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Free federal and state e file Interest abatement, Abatement of interest and penalties. Free federal and state e file Inventory losses, Loss of inventory. Free federal and state e file Disaster area losses, Disaster loss to inventory. Free federal and state e file L Landscaping, Landscaping. Free federal and state e file Leased property, Leased property. Free federal and state e file When to report, Lessee's loss. Free federal and state e file Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Free federal and state e file Records of, Theft loss proof. Free federal and state e file Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Free federal and state e file (Table 3), Table 3. Free federal and state e file When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Free federal and state e file , Married taxpayers. Free federal and state e file Mislaid or lost property, Mislaid or lost property. Free federal and state e file Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Free federal and state e file Nondeductible losses, Nondeductible losses. Free federal and state e file P Payments for living expenses, Insurance payments for living expenses. Free federal and state e file Penalty abatement, Abatement of interest and penalties. Free federal and state e file Personal property Loss deduction, figuring of, Personal property. Free federal and state e file Personal-use property Reporting gains and losses, Personal-use property. Free federal and state e file Personal-use real property, Exception for personal-use real property. Free federal and state e file Photographs Documentation of loss, Costs of photographs and appraisals. Free federal and state e file Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Free federal and state e file Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Free federal and state e file Changing mind, Changing your mind. Free federal and state e file Replacement property acquired after return filed, Replacement property acquired after return filed. Free federal and state e file Replacement property acquired before return filed, Replacement property acquired before return filed. Free federal and state e file Required statement, Required statement. Free federal and state e file Substituting replacement property, Substituting replacement property. Free federal and state e file Three-year limit, Three-year limit. Free federal and state e file Proof of loss, Proof of Loss Protection costs, Cost of protection. Free federal and state e file Publications (see Tax help) R Records of loss, Theft loss proof. Free federal and state e file Recovered stolen property, Recovered stolen property. Free federal and state e file Reimbursements Cash gifts, Cash gifts. Free federal and state e file Disaster relief, Disaster relief. Free federal and state e file Employer's emergency disaster fund, Employer's emergency disaster fund. Free federal and state e file Failure to file a claim, Failure to file a claim for reimbursement. Free federal and state e file Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Free federal and state e file Related person, replacement property bought from, Buying replacement property from a related person. Free federal and state e file Repair costs, Cost of cleaning up or making repairs. Free federal and state e file Replacement cost, Replacement cost. Free federal and state e file Replacement period, Replacement Period Extension of, Extension. Free federal and state e file Replacement property, Replacement Property Advance payment, Advance payment. Free federal and state e file Basis adjustment to corporation's property, Basis adjustment to corporation's property. Free federal and state e file Basis of, Basis of replacement property. Free federal and state e file Main home, Main home replaced. Free federal and state e file In disaster area, Main home in disaster area. Free federal and state e file Postponement of gain, Replacement property acquired before return filed. Free federal and state e file Reporting gains and losses, Reporting a gain. Free federal and state e file , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Free federal and state e file Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Free federal and state e file Table 1, Table 1. Free federal and state e file Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Free federal and state e file Personal-use property, Personal-use property. Free federal and state e file Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Free federal and state e file State disaster relief grants for businesses, State disaster relief grants for businesses. Free federal and state e file Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Free federal and state e file Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Free federal and state e file When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Free federal and state e file Mislaid or lost property, Mislaid or lost property. Free federal and state e file Proof of, Theft loss proof. Free federal and state e file When to deduct (Table 3), Table 3. Free federal and state e file When To Deduct a Casualty or Theft Loss When to report, Losses. Free federal and state e file Workbooks for listing property, Workbooks for casualties and thefts. Free federal and state e file Timber loss, Timber loss. Free federal and state e file W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Free federal and state e file Prev  Up     Home   More Online Publications