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Highest State Taxes

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Highest State Taxes

Highest state taxes 11. Highest state taxes   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. Highest state taxes Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. Highest state taxes Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). Highest state taxes Cómo declarar los beneficios sujetos a impuestos. Highest state taxes Cómo tratar reintegros superiores a los beneficios recibidos durante el año. Highest state taxes Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. Highest state taxes Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. Highest state taxes Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. Highest state taxes Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. Highest state taxes Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Highest state taxes Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. Highest state taxes Tal vez reciba más de uno de estos formularios para el mismo año. Highest state taxes Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. Highest state taxes Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. Highest state taxes Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. Highest state taxes Lo que no cubre este capítulo. Highest state taxes   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. Highest state taxes Beneficios de nivel 2. Highest state taxes Beneficios dobles adquiridos. Highest state taxes Beneficios suplementarios de anualidad. Highest state taxes Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. Highest state taxes   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Highest state taxes Para información sobre estos beneficios, vea la Publicación 519, U. Highest state taxes S. Highest state taxes Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. Highest state taxes   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. Highest state taxes Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. Highest state taxes Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. Highest state taxes Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. Highest state taxes Beneficios por hijos. Highest state taxes   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. Highest state taxes Vea A quién se le cobran impuestos , más adelante. Highest state taxes Cómo calcular el ingreso total. Highest state taxes   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. Highest state taxes Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. Highest state taxes    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. Highest state taxes Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. Highest state taxes    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. Highest state taxes Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. Highest state taxes Cantidad base. Highest state taxes   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Highest state taxes Hoja de Trabajo 11-1. Highest state taxes    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. Highest state taxes Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. Highest state taxes Hoja de Trabajo 11-1. Highest state taxes Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Highest state taxes Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Highest state taxes Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Highest state taxes Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Highest state taxes A. Highest state taxes   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Highest state taxes B. Highest state taxes Anote la mitad de la cantidad de la línea A B. Highest state taxes   C. Highest state taxes Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Highest state taxes   D. Highest state taxes Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . Highest state taxes D. Highest state taxes   E. Highest state taxes Sume las líneas B, C y D E. Highest state taxes   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Highest state taxes Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Highest state taxes Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Highest state taxes Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Highest state taxes Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Highest state taxes Ejemplo. Highest state taxes Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. Highest state taxes En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. Highest state taxes Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. Highest state taxes Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. Highest state taxes No tuvo ningún ingreso de intereses exentos de impuestos. Highest state taxes Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. Highest state taxes Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. Highest state taxes Hoja de Trabajo 11-1 completada. Highest state taxes Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Highest state taxes Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Highest state taxes Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Highest state taxes Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Highest state taxes A. Highest state taxes $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Highest state taxes B. Highest state taxes Anote la mitad de la cantidad de la línea A B. Highest state taxes 5,500 C. Highest state taxes Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Highest state taxes 23,300 D. Highest state taxes Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). Highest state taxes D. Highest state taxes -0- E. Highest state taxes Sume las líneas B, C y D E. Highest state taxes $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Highest state taxes Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Highest state taxes Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Highest state taxes Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Highest state taxes Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Highest state taxes A quién se le cobran impuestos. Highest state taxes   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. Highest state taxes Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. Highest state taxes La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. Highest state taxes Reintegro de beneficios. Highest state taxes   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. Highest state taxes No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. Highest state taxes Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. Highest state taxes   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. Highest state taxes Los reintegros aparecen en el recuadro 4. Highest state taxes La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). Highest state taxes Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. Highest state taxes Retención de impuestos e impuesto estimado. Highest state taxes   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. Highest state taxes Si opta por hacerlo, tiene que completar un Formulario W-4V. Highest state taxes   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. Highest state taxes Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. Highest state taxes Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. Highest state taxes No puede usar el Formulario 1040EZ. Highest state taxes Cómo hacer la declaración en el Formulario 1040. Highest state taxes   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. Highest state taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. Highest state taxes Cómo hacer la declaración en el Formulario 1040A. Highest state taxes   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. Highest state taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. Highest state taxes Beneficios no sujetos a impuestos. Highest state taxes   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. Highest state taxes Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Highest state taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Highest state taxes Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Highest state taxes ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. Highest state taxes Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. Highest state taxes Máxima parte sujeta a impuestos. Highest state taxes   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. Highest state taxes Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). Highest state taxes Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Highest state taxes Qué hoja de trabajo debe usar. Highest state taxes   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. Highest state taxes Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. Highest state taxes En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. Highest state taxes La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. Highest state taxes En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. Highest state taxes Recibió un pago de suma global por un año anterior. Highest state taxes En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. Highest state taxes Consulte Elección de suma global , tema que aparece a continuación. Highest state taxes Elección de suma global. Highest state taxes   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. Highest state taxes    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. Highest state taxes Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. Highest state taxes   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. Highest state taxes Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. Highest state taxes Puede optar por este método si eso reduce los beneficios sujetos a impuestos. Highest state taxes Cómo elegir su opción. Highest state taxes   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. Highest state taxes Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. Highest state taxes    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. Highest state taxes No presente una declaración enmendada del año anterior. Highest state taxes Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. Highest state taxes Ejemplo 1. Highest state taxes Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. Highest state taxes Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. Highest state taxes El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. Highest state taxes Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. Highest state taxes Hoja de Trabajo 1 completada. Highest state taxes Cómo Calcular los Beneficios Sujetos a Impuestos 1. Highest state taxes Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Highest state taxes Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Highest state taxes $5,980 2. Highest state taxes Anote la mitad de la línea 1. Highest state taxes 2,990 3. Highest state taxes Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Highest state taxes     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. Highest state taxes Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Highest state taxes -0- 5. Highest state taxes Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Highest state taxes . Highest state taxes -0- 6. Highest state taxes Sume las líneas 2, 3, 4 y 5 31,980 7. Highest state taxes Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Highest state taxes     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Highest state taxes -0- 8. Highest state taxes ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Highest state taxes Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Highest state taxes Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Highest state taxes   Sí. Highest state taxes Reste la línea 7 de la línea 6 31,980 9. Highest state taxes Si es: Casado que presenta una declaración conjunta, anote $32,000. Highest state taxes Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Highest state taxes 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Highest state taxes 85) y anote el resultado en la línea 17. Highest state taxes Luego, pase a la línea 18. Highest state taxes   10. Highest state taxes ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Highest state taxes Ninguna parte de los beneficios está sujeta a impuestos. Highest state taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Highest state taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Highest state taxes     Sí. Highest state taxes Reste la línea 9 de la línea 8 6,980 11. Highest state taxes Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Highest state taxes 9,000 12. Highest state taxes Reste la línea 11 de la línea 10. Highest state taxes Si el resultado es cero o menos, anote “-0-”. Highest state taxes -0- 13. Highest state taxes De las líneas 10 y 11, anote la que sea menor 6,980 14. Highest state taxes Anote la mitad de la línea 13. Highest state taxes 3,490 15. Highest state taxes De las líneas 2 y 14, anote la que sea menor 2,990 16. Highest state taxes Multiplique la línea 12 por 85% (0. Highest state taxes 85). Highest state taxes Si la línea 12 es cero, anote “-0-”. Highest state taxes -0- 17. Highest state taxes Sume las líneas 15 y 16. Highest state taxes 2,990 18. Highest state taxes Multiplique la línea 1 por 85% (0. Highest state taxes 85). Highest state taxes 5,083 19. Highest state taxes Beneficios sujetos a impuestos. Highest state taxes De las líneas 17 y 18, anote la que sea menor. Highest state taxes Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Highest state taxes $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. Highest state taxes En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. Highest state taxes En la línea 20b, anota beneficios sujetos a impuestos de $2,990. Highest state taxes   Ejemplo 2. Highest state taxes Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. Highest state taxes Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. Highest state taxes Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. Highest state taxes Alicia trabajó durante el año y tuvo un salario de $14,000. Highest state taxes Ella efectuó un pago deducible a su arreglo IRA de $1,000. Highest state taxes Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. Highest state taxes Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. Highest state taxes Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. Highest state taxes En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. Highest state taxes Hoja de Trabajo 1 completada. Highest state taxes Cómo Calcular los Beneficios Sujetos a Impuestos 1. Highest state taxes Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Highest state taxes Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Highest state taxes $5,600 2. Highest state taxes Anote la mitad de la línea 1. Highest state taxes 2,800 3. Highest state taxes Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. Highest state taxes     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. Highest state taxes Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Highest state taxes -0- 5. Highest state taxes Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. Highest state taxes Sume las líneas 2, 3, 4 y 5 32,550 7. Highest state taxes Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Highest state taxes     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Highest state taxes 1,000 8. Highest state taxes ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Highest state taxes Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Highest state taxes Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Highest state taxes   Sí. Highest state taxes Reste la línea 7 de la línea 6 31,550 9. Highest state taxes Si es: Casado que presenta una declaración conjunta, anote $32,000. Highest state taxes Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Highest state taxes 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Highest state taxes 85) y anote el resultado en la línea 17. Highest state taxes Luego, pase a la línea 18. Highest state taxes   10. Highest state taxes ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Highest state taxes Ninguna parte de los beneficios está sujeta a impuestos. Highest state taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Highest state taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Highest state taxes     Sí. Highest state taxes Reste la línea 9 de la línea 8   11. Highest state taxes Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Highest state taxes   12. Highest state taxes Reste la línea 11 de la línea 10. Highest state taxes Si el resultado es cero o menos, anote “-0-”. Highest state taxes   13. Highest state taxes De las líneas 10 y 11, anote la que sea menor   14. Highest state taxes Anote la mitad de la línea 13. Highest state taxes   15. Highest state taxes De las líneas 2 y 14, anote la que sea menor   16. Highest state taxes Multiplique la línea 12 por 85% (0. Highest state taxes 85). Highest state taxes Si la línea 12 es cero, anote “-0-”. Highest state taxes   17. Highest state taxes Sume las líneas 15 y 16. Highest state taxes   18. Highest state taxes Multiplique la línea 1 por 85% (0. Highest state taxes 85). Highest state taxes   19. Highest state taxes Beneficios sujetos a impuestos. Highest state taxes De las líneas 17 y 18, anote la que sea menor. Highest state taxes Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Highest state taxes   Ejemplo 3. Highest state taxes José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. Highest state taxes José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. Highest state taxes El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. Highest state taxes Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. Highest state taxes Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. Highest state taxes Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. Highest state taxes Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. Highest state taxes Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. Highest state taxes En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). Highest state taxes Hoja de Trabajo 1 completada. Highest state taxes Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Highest state taxes • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). Highest state taxes Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. Highest state taxes Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . Highest state taxes • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. Highest state taxes S. Highest state taxes Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. Highest state taxes En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. Highest state taxes       1. Highest state taxes Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Highest state taxes Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Highest state taxes $10,000 2. Highest state taxes Anote la mitad de la línea 1. Highest state taxes 5,000 3. Highest state taxes Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Highest state taxes     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. Highest state taxes Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Highest state taxes -0- 5. Highest state taxes Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Highest state taxes . Highest state taxes -0- 6. Highest state taxes Sume las líneas 2, 3, 4 y 5 45,500 7. Highest state taxes Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Highest state taxes     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Highest state taxes -0- 8. Highest state taxes ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Highest state taxes Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Highest state taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Highest state taxes   Sí. Highest state taxes Reste la línea 7 de la línea 6 45,500 9. Highest state taxes Si es: Casado que presenta una declaración conjunta, anote $32,000. Highest state taxes Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Highest state taxes 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Highest state taxes 85) y anote el resultado en la línea 17. Highest state taxes Luego, pase a la línea 18. Highest state taxes   10. Highest state taxes ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Highest state taxes Ninguna parte de los beneficios está sujeta a impuestos. Highest state taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Highest state taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Highest state taxes     Sí. Highest state taxes Reste la línea 9 de la línea 8 13,500 11. Highest state taxes Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Highest state taxes 12,000 12. Highest state taxes Reste la línea 11 de la línea 10. Highest state taxes Si el resultado es cero o menos, anote “-0-”. Highest state taxes 1,500 13. Highest state taxes De las líneas 10 y 11, anote la que sea menor 12,000 14. Highest state taxes Anote la mitad de la línea 13. Highest state taxes 6,000 15. Highest state taxes De las líneas 2 y 14, anote la que sea menor 5,000 16. Highest state taxes Multiplique la línea 12 por 85% (0. Highest state taxes 85). Highest state taxes Si la línea 12 es cero, anote “-0-”. Highest state taxes 1,275 17. Highest state taxes Sume las líneas 15 y 16. Highest state taxes 6,275 18. Highest state taxes Multiplique la línea 1 por 85% (0. Highest state taxes 85). Highest state taxes 8,500 19. Highest state taxes Beneficios sujetos a impuestos. Highest state taxes De las líneas 17 y 18, anote la que sea menor. Highest state taxes Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Highest state taxes $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. Highest state taxes José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. Highest state taxes Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. Highest state taxes Pagos por incapacidad. Highest state taxes   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. Highest state taxes Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. Highest state taxes Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. Highest state taxes Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. Highest state taxes Gastos por asuntos legales. Highest state taxes   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. Highest state taxes   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Highest state taxes Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. Highest state taxes Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. Highest state taxes No use una hoja de trabajo en este caso. Highest state taxes Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. Highest state taxes Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. Highest state taxes Declaración conjunta. Highest state taxes   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. Highest state taxes Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. Highest state taxes Ejemplo. Highest state taxes Juan y María presentan una declaración conjunta para el año 2013. Highest state taxes Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. Highest state taxes María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). Highest state taxes Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. Highest state taxes Reintegro de beneficios recibidos en un año anterior. Highest state taxes   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. Highest state taxes Deducción de $3,000 o menos. Highest state taxes   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. Highest state taxes Reclámela en la línea 23 del Anexo A (Formulario 1040). Highest state taxes Deducción de más de $3,000. Highest state taxes    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. Highest state taxes Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. Highest state taxes Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. Highest state taxes Luego, vuelva a calcular el impuesto para ese año. Highest state taxes Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. Highest state taxes Reste el resultado del apartado (c) del resultado del apartado (a). Highest state taxes Compare el impuesto calculado con los métodos (1) y (2). Highest state taxes Su impuesto para el año 2013 es la menor de las dos cantidades. Highest state taxes Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). Highest state taxes Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. Highest state taxes Marque el recuadro d y escriba “ I. Highest state taxes R. Highest state taxes C. Highest state taxes 1341 ” en el espacio al lado de ese recuadro. Highest state taxes Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). Highest state taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP53B Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.


What you need to do

  • You don’t need to do anything at this time.

You may want to

  • Call us at the toll-free number on the notice if you don’t receive your refund check or a follow-up letter within 10 weeks
  • Monitor your financial accounts

If you notice any suspicious or unusual activity, you should:

  • Notify your financial institutions
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Answers to Common Questions

Q. What should I do if I didn’t file a return?

A. Submit a Form 14039, Identity Theft Affidavit, to the IRS address in the Form 14039 instructions.

Q. Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?

A. No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).

Q. Why will it take up to 10 weeks to receive my refund?

A. We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance when we review tax returns.  Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Q. Will calling the IRS give me additional information or speed my refund?

A. No, calling us won’t speed up your refund. You don’t need to call us unless we send you a letter that asks you to contact us. Our telephone assistors won’t be able to provide any additional information.


Tips for next year

If you request a direct deposit refund, be sure the account you specify is in your name (or your spouse’s if you have a joint refund).

If you changed your name as a result of a recent marriage or divorce, be sure the name on your tax return matches the name registered with the Social Security Administration.

Never direct your refund to an account that belongs to a relative, friend, or tax return preparer.

 

Page Last Reviewed or Updated: 21-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Highest State Taxes

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