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Minimum Earnings For Filing Taxes

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Minimum Earnings For Filing Taxes

Minimum earnings for filing taxes Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Minimum earnings for filing taxes Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. Minimum earnings for filing taxes An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. Minimum earnings for filing taxes In general, an executor and an administrator perform the same duties and have the same responsibilities. Minimum earnings for filing taxes For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. Minimum earnings for filing taxes It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. Minimum earnings for filing taxes Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. Minimum earnings for filing taxes The personal representative also must perform the following duties. Minimum earnings for filing taxes Apply for an employer identification number (EIN) for the estate. Minimum earnings for filing taxes File all tax returns, including income, estate and gift tax returns, when due. Minimum earnings for filing taxes Pay the tax determined up to the date of discharge from duties. Minimum earnings for filing taxes Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. Minimum earnings for filing taxes If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. Minimum earnings for filing taxes Penalty. Minimum earnings for filing taxes   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. Minimum earnings for filing taxes Reliance on an agent (attorney, accountant, etc. Minimum earnings for filing taxes ) is not reasonable cause for late filing. Minimum earnings for filing taxes It is the personal representative's duty to file the returns for the decedent and the estate when due. Minimum earnings for filing taxes Identification number. Minimum earnings for filing taxes   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. Minimum earnings for filing taxes You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. Minimum earnings for filing taxes You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. Minimum earnings for filing taxes   You can get an EIN by applying online at www. Minimum earnings for filing taxes irs. Minimum earnings for filing taxes gov (click on "Apply for an EIN Online" under the Tools heading). Minimum earnings for filing taxes Generally, if you apply online, you will receive your EIN immediately upon completing the application. Minimum earnings for filing taxes You can also apply using Form SS-4, Application for Employer Identification Number. Minimum earnings for filing taxes Generally, if you apply by mail, it takes about 4 weeks to get your EIN. Minimum earnings for filing taxes See the form instructions for other ways to apply. Minimum earnings for filing taxes   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. Minimum earnings for filing taxes After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. Minimum earnings for filing taxes As the personal representative handling the estate, you must furnish this identification number to the payer. Minimum earnings for filing taxes For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. Minimum earnings for filing taxes If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. Minimum earnings for filing taxes   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). Minimum earnings for filing taxes Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. Minimum earnings for filing taxes    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. Minimum earnings for filing taxes Also do not use it to make estimated tax payments for a tax year after the year of death. Minimum earnings for filing taxes Penalty. Minimum earnings for filing taxes   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. Minimum earnings for filing taxes You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. Minimum earnings for filing taxes Notice of fiduciary relationship. Minimum earnings for filing taxes   The term fiduciary means any person acting for another person. Minimum earnings for filing taxes It applies to persons who have positions of trust on behalf of others. Minimum earnings for filing taxes A personal representative for a decedent's estate is a fiduciary. Minimum earnings for filing taxes Form 56. Minimum earnings for filing taxes   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. Minimum earnings for filing taxes Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. Minimum earnings for filing taxes See the Instructions for Form 56 for filing requirements and other information. Minimum earnings for filing taxes   File Form 56 as soon as all the necessary information (including the EIN) is available. Minimum earnings for filing taxes It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. Minimum earnings for filing taxes The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. Minimum earnings for filing taxes Termination of fiduciary relationship. Minimum earnings for filing taxes   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. Minimum earnings for filing taxes See Form 56 and its instructions for more information. Minimum earnings for filing taxes   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. Minimum earnings for filing taxes See below for a discussion of these forms. Minimum earnings for filing taxes Request for prompt assessment (charge) of tax. Minimum earnings for filing taxes   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. Minimum earnings for filing taxes However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. Minimum earnings for filing taxes This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. Minimum earnings for filing taxes This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. Minimum earnings for filing taxes This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. Minimum earnings for filing taxes Form 4810. Minimum earnings for filing taxes   Form 4810 can be used for making this request. Minimum earnings for filing taxes It must be filed separately from any other document. Minimum earnings for filing taxes   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. Minimum earnings for filing taxes You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. Minimum earnings for filing taxes This applies even though the returns were filed before the decedent's death. Minimum earnings for filing taxes Failure to report income. Minimum earnings for filing taxes   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. Minimum earnings for filing taxes However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. Minimum earnings for filing taxes Request for discharge from personal liability for tax. Minimum earnings for filing taxes   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. Minimum earnings for filing taxes The request must be made after the returns for those taxes are filed. Minimum earnings for filing taxes To make the request, file Form 5495. Minimum earnings for filing taxes For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. Minimum earnings for filing taxes   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. Minimum earnings for filing taxes If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. Minimum earnings for filing taxes If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. Minimum earnings for filing taxes    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. Minimum earnings for filing taxes Insolvent estate. Minimum earnings for filing taxes   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. Minimum earnings for filing taxes Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. Minimum earnings for filing taxes The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. Minimum earnings for filing taxes The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. Minimum earnings for filing taxes Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. Minimum earnings for filing taxes Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. Minimum earnings for filing taxes If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. Minimum earnings for filing taxes If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. Minimum earnings for filing taxes If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. Minimum earnings for filing taxes Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. Minimum earnings for filing taxes A surviving spouse, under certain circumstances, may have to file the returns for the decedent. Minimum earnings for filing taxes See Joint Return, later. Minimum earnings for filing taxes Return for preceding year. Minimum earnings for filing taxes   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. Minimum earnings for filing taxes The return for that year will be a regular return and the personal representative must file it. Minimum earnings for filing taxes Example. Minimum earnings for filing taxes Samantha Smith died on March 21, 2013, before filing her 2012 tax return. Minimum earnings for filing taxes Her personal representative must file her 2012 return by April 15, 2013. Minimum earnings for filing taxes Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. Minimum earnings for filing taxes Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Minimum earnings for filing taxes If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. Minimum earnings for filing taxes If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. Minimum earnings for filing taxes Third party designee. Minimum earnings for filing taxes   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. Minimum earnings for filing taxes This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. Minimum earnings for filing taxes It also allows the designee to perform certain actions. Minimum earnings for filing taxes See the Instructions for Form 1040 for details. Minimum earnings for filing taxes Signature. Minimum earnings for filing taxes   If a personal representative has been appointed, that person must sign the return. Minimum earnings for filing taxes If it is a joint return, the surviving spouse must also sign it. Minimum earnings for filing taxes If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. Minimum earnings for filing taxes ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Minimum earnings for filing taxes ” Paid preparer. Minimum earnings for filing taxes   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. Minimum earnings for filing taxes See the Form 1040 instructions for details. Minimum earnings for filing taxes When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. Minimum earnings for filing taxes A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. Minimum earnings for filing taxes However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. Minimum earnings for filing taxes The tax return must be prepared for the year of death regardless of when during the year death occurred. Minimum earnings for filing taxes Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. Minimum earnings for filing taxes A tax return for a decedent can be electronically filed. Minimum earnings for filing taxes A personal representative may also obtain an income tax filing extension on behalf of a decedent. Minimum earnings for filing taxes Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Minimum earnings for filing taxes Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. Minimum earnings for filing taxes It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. Minimum earnings for filing taxes In general, filing status depends on whether the decedent was considered single or married at the time of death. Minimum earnings for filing taxes See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Minimum earnings for filing taxes Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. Minimum earnings for filing taxes Also, the decedent may be entitled to other credits that result in a refund. Minimum earnings for filing taxes These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. Minimum earnings for filing taxes Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Minimum earnings for filing taxes   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. Minimum earnings for filing taxes   If the personal representative is filing a claim for refund on Form 1040X, Amended U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. Minimum earnings for filing taxes Example. Minimum earnings for filing taxes Edward Green died before filing his tax return. Minimum earnings for filing taxes You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. Minimum earnings for filing taxes You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. Minimum earnings for filing taxes    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. Minimum earnings for filing taxes Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. Minimum earnings for filing taxes A new check will be issued in your name and mailed to you. Minimum earnings for filing taxes Death certificate. Minimum earnings for filing taxes   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. Minimum earnings for filing taxes Instead, keep it for your records and provide it if requested. Minimum earnings for filing taxes Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. Minimum earnings for filing taxes See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. Minimum earnings for filing taxes Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. Minimum earnings for filing taxes However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. Minimum earnings for filing taxes This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. Minimum earnings for filing taxes The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. Minimum earnings for filing taxes A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. Minimum earnings for filing taxes The filing status of the decedent in this instance is married filing a separate return. Minimum earnings for filing taxes For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. Minimum earnings for filing taxes Personal representative may revoke joint return election. Minimum earnings for filing taxes   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. Minimum earnings for filing taxes This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). Minimum earnings for filing taxes The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. Minimum earnings for filing taxes Relief from joint liability. Minimum earnings for filing taxes   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Minimum earnings for filing taxes If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. Minimum earnings for filing taxes For information on requesting this relief, see Publication 971, Innocent Spouse Relief. Minimum earnings for filing taxes Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. Minimum earnings for filing taxes The method of accounting regularly used by the decedent before death also determines the income includible on the final return. Minimum earnings for filing taxes This section explains how some types of income are reported on the final return. Minimum earnings for filing taxes For more information about accounting methods, see Publication 538, Accounting Periods and Methods. Minimum earnings for filing taxes Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. Minimum earnings for filing taxes Constructive receipt of income. Minimum earnings for filing taxes   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. Minimum earnings for filing taxes Include the interest income on the final return. Minimum earnings for filing taxes   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. Minimum earnings for filing taxes If the corporation customarily mailed its dividend checks, the dividend was includible when received. Minimum earnings for filing taxes If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. Minimum earnings for filing taxes Do not include the dividend in the final return. Minimum earnings for filing taxes Accrual Method Generally, under an accrual method of accounting, income is reported when earned. Minimum earnings for filing taxes If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. Minimum earnings for filing taxes Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. Minimum earnings for filing taxes A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. Minimum earnings for filing taxes You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. Minimum earnings for filing taxes For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). Minimum earnings for filing taxes For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. Minimum earnings for filing taxes If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. Minimum earnings for filing taxes See U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. Minimum earnings for filing taxes How to report. Minimum earnings for filing taxes   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Minimum earnings for filing taxes Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. Minimum earnings for filing taxes Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. Minimum earnings for filing taxes Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. Minimum earnings for filing taxes   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. Minimum earnings for filing taxes    Note. Minimum earnings for filing taxes If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. Minimum earnings for filing taxes See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. Minimum earnings for filing taxes Partnership Income The death of a partner closes the partnership's tax year for that partner. Minimum earnings for filing taxes Generally, it does not close the partnership's tax year for the remaining partners. Minimum earnings for filing taxes The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. Minimum earnings for filing taxes To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. Minimum earnings for filing taxes On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. Minimum earnings for filing taxes The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Minimum earnings for filing taxes The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. Minimum earnings for filing taxes Example. Minimum earnings for filing taxes Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. Minimum earnings for filing taxes The partnership uses a tax year ending June 30. Minimum earnings for filing taxes Mary died August 31, 2013, and her estate established its tax year through August 31. Minimum earnings for filing taxes The distributive share of partnership items based on the decedent's partnership interest is reported as follows. Minimum earnings for filing taxes Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). Minimum earnings for filing taxes Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. Minimum earnings for filing taxes S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. Minimum earnings for filing taxes The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Minimum earnings for filing taxes The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. Minimum earnings for filing taxes Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. Minimum earnings for filing taxes For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. Minimum earnings for filing taxes For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. Minimum earnings for filing taxes Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. Minimum earnings for filing taxes For more information, see Publication 555, Community Property. Minimum earnings for filing taxes HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. Minimum earnings for filing taxes If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. Minimum earnings for filing taxes The estate tax deduction, discussed later, does not apply to this amount. Minimum earnings for filing taxes If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Minimum earnings for filing taxes For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Minimum earnings for filing taxes Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. Minimum earnings for filing taxes The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. Minimum earnings for filing taxes If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. Minimum earnings for filing taxes The estate tax deduction, discussed later, does not apply to this amount. Minimum earnings for filing taxes If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Minimum earnings for filing taxes The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. Minimum earnings for filing taxes This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. Minimum earnings for filing taxes For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. Minimum earnings for filing taxes Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. Minimum earnings for filing taxes These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Minimum earnings for filing taxes Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. Minimum earnings for filing taxes For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. Minimum earnings for filing taxes Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. Minimum earnings for filing taxes Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. Minimum earnings for filing taxes This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. Minimum earnings for filing taxes See Medical Expenses, later. Minimum earnings for filing taxes Exemptions You can claim the decedent's personal exemption on the final income tax return. Minimum earnings for filing taxes If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. Minimum earnings for filing taxes Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. Minimum earnings for filing taxes For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. Minimum earnings for filing taxes Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. Minimum earnings for filing taxes This includes expenses for the decedent, as well as for the decedent's spouse and dependents. Minimum earnings for filing taxes Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. Minimum earnings for filing taxes In that case medical expenses exceeding 7. Minimum earnings for filing taxes 5% of AGI may be deducted. Minimum earnings for filing taxes Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. Minimum earnings for filing taxes Election for decedent's expenses. Minimum earnings for filing taxes   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). Minimum earnings for filing taxes However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. Minimum earnings for filing taxes   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). Minimum earnings for filing taxes You can deduct expenses incurred in the year of death on the final income tax return. Minimum earnings for filing taxes You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. Minimum earnings for filing taxes   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. Minimum earnings for filing taxes 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). Minimum earnings for filing taxes Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. Minimum earnings for filing taxes Making the election. Minimum earnings for filing taxes   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. Minimum earnings for filing taxes The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. Minimum earnings for filing taxes This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. Minimum earnings for filing taxes Example. Minimum earnings for filing taxes Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. Minimum earnings for filing taxes Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. Minimum earnings for filing taxes Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. Minimum earnings for filing taxes Richard itemized his deductions when he filed his 2012 income tax return. Minimum earnings for filing taxes The personal representative of the estate paid the entire $800 liability in August 2013. Minimum earnings for filing taxes The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. Minimum earnings for filing taxes 5% limit. Minimum earnings for filing taxes The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. Minimum earnings for filing taxes 5% limit. Minimum earnings for filing taxes The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. Minimum earnings for filing taxes Medical expenses not paid by estate. Minimum earnings for filing taxes   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. Minimum earnings for filing taxes If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. Minimum earnings for filing taxes Insurance reimbursements. Minimum earnings for filing taxes   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. Minimum earnings for filing taxes The reimbursements are also includible in the decedent's gross estate. Minimum earnings for filing taxes No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. Minimum earnings for filing taxes These expenses may be deductible for estate tax purposes on Form 706. Minimum earnings for filing taxes Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. Minimum earnings for filing taxes A net operating loss on the decedent's final income tax return can be carried back to prior years. Minimum earnings for filing taxes (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Minimum earnings for filing taxes ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. Minimum earnings for filing taxes At-risk loss limits. Minimum earnings for filing taxes   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. Minimum earnings for filing taxes   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. Minimum earnings for filing taxes An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. Minimum earnings for filing taxes An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. Minimum earnings for filing taxes The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. Minimum earnings for filing taxes For more information, see Publication 925, Passive Activity and At-Risk Rules. Minimum earnings for filing taxes Passive activity rules. Minimum earnings for filing taxes   A passive activity is any trade or business activity in which the taxpayer does not materially participate. Minimum earnings for filing taxes To determine material participation, see Publication 925. Minimum earnings for filing taxes Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. Minimum earnings for filing taxes   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. Minimum earnings for filing taxes Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. Minimum earnings for filing taxes   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. Minimum earnings for filing taxes Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. Minimum earnings for filing taxes The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. Minimum earnings for filing taxes   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. Minimum earnings for filing taxes For more information, see Publication 925. Minimum earnings for filing taxes Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. Minimum earnings for filing taxes Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. Minimum earnings for filing taxes Some of these credits are discussed next. Minimum earnings for filing taxes Earned income credit. Minimum earnings for filing taxes   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. Minimum earnings for filing taxes If the allowable credit is more than the tax liability for the year, the excess is refunded. Minimum earnings for filing taxes   For more information, see Publication 596, Earned Income Credit (EIC). Minimum earnings for filing taxes Credit for the elderly or the disabled. Minimum earnings for filing taxes   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. Minimum earnings for filing taxes The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. Minimum earnings for filing taxes   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. Minimum earnings for filing taxes Child tax credit. Minimum earnings for filing taxes   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. Minimum earnings for filing taxes You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. Minimum earnings for filing taxes For more information, see the Instructions for Form 1040. Minimum earnings for filing taxes Adoption credit. Minimum earnings for filing taxes   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. Minimum earnings for filing taxes   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. Minimum earnings for filing taxes See Form 8839, Qualified Adoption Expenses, and its instructions for more details. Minimum earnings for filing taxes General business tax credit. Minimum earnings for filing taxes   The general business credit available to a taxpayer is limited. Minimum earnings for filing taxes Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. Minimum earnings for filing taxes Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. Minimum earnings for filing taxes   After the carryforward period, a deduction may be allowed for any unused business credit. Minimum earnings for filing taxes If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. Minimum earnings for filing taxes   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. Minimum earnings for filing taxes Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. Minimum earnings for filing taxes Self-employment tax. Minimum earnings for filing taxes   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. Minimum earnings for filing taxes 28 or more. Minimum earnings for filing taxes Alternative minimum tax (AMT). Minimum earnings for filing taxes   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. Minimum earnings for filing taxes The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. Minimum earnings for filing taxes In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. Minimum earnings for filing taxes Form 6251. Minimum earnings for filing taxes    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. Minimum earnings for filing taxes See the form instructions for information on when you must attach Form 6251 to Form 1040. Minimum earnings for filing taxes Form 8801. Minimum earnings for filing taxes   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. Minimum earnings for filing taxes See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. Minimum earnings for filing taxes Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. Minimum earnings for filing taxes Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. Minimum earnings for filing taxes Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. Minimum earnings for filing taxes For this purpose, a qualified hazardous duty area is treated as a combat zone. Minimum earnings for filing taxes If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. Minimum earnings for filing taxes If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. Minimum earnings for filing taxes Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. Minimum earnings for filing taxes If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. Minimum earnings for filing taxes Also, if any tax was collected after the date of death, that amount will be credited or refunded. Minimum earnings for filing taxes The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. Minimum earnings for filing taxes This is true even if death actually occurred earlier. Minimum earnings for filing taxes For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. Minimum earnings for filing taxes Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes employee, and In a military or terrorist action. Minimum earnings for filing taxes The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. Minimum earnings for filing taxes Example. Minimum earnings for filing taxes The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. Minimum earnings for filing taxes Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. Minimum earnings for filing taxes Military or terrorist action defined. Minimum earnings for filing taxes   A military or terrorist action means the following. Minimum earnings for filing taxes Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. Minimum earnings for filing taxes Any military action involving the U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. Minimum earnings for filing taxes   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. Minimum earnings for filing taxes Military action does not include training exercises. Minimum earnings for filing taxes Any multinational force in which the United States is participating is treated as an ally of the United States. Minimum earnings for filing taxes Determining if a terrorist activity or military action has occurred. Minimum earnings for filing taxes   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. Minimum earnings for filing taxes Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. Minimum earnings for filing taxes Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. Minimum earnings for filing taxes The April 19, 1995, terrorist attack on the Alfred P. Minimum earnings for filing taxes Murrah Federal Building (Oklahoma City). Minimum earnings for filing taxes The September 11, 2001, terrorist attacks. Minimum earnings for filing taxes The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. Minimum earnings for filing taxes The Act also exempts from federal income tax the following types of income. Minimum earnings for filing taxes Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Minimum earnings for filing taxes Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Minimum earnings for filing taxes Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. Minimum earnings for filing taxes Payments from the September 11th Victim Compensation Fund 2001. Minimum earnings for filing taxes The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. Minimum earnings for filing taxes See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. Minimum earnings for filing taxes Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. Minimum earnings for filing taxes The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. Minimum earnings for filing taxes For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. Minimum earnings for filing taxes However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). Minimum earnings for filing taxes For more information on the Act, see Publication 3920. Minimum earnings for filing taxes Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. Minimum earnings for filing taxes If any tax is still due, it will be canceled. Minimum earnings for filing taxes The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. Minimum earnings for filing taxes If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. Minimum earnings for filing taxes Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. Minimum earnings for filing taxes This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. Minimum earnings for filing taxes Filing a claim. Minimum earnings for filing taxes   Use the following procedures to file a claim. Minimum earnings for filing taxes If a U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. Minimum earnings for filing taxes Form W-2, Wage and Tax Statement, must accompany all returns. Minimum earnings for filing taxes If a U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. Minimum earnings for filing taxes You must file a separate Form 1040X for each year in question. Minimum earnings for filing taxes   You must file these returns and claims at the following address for regular mail (U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes Postal Service). Minimum earnings for filing taxes    Internal Revenue Service 333 W. Minimum earnings for filing taxes Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. Minimum earnings for filing taxes On the applicable return, write the same phrase on the line for total tax. Minimum earnings for filing taxes If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. Minimum earnings for filing taxes   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. Minimum earnings for filing taxes On joint returns, make an allocation of the tax as described below under Joint returns. Minimum earnings for filing taxes If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. Minimum earnings for filing taxes   You must attach Form 1310 to all returns and claims for refund. Minimum earnings for filing taxes However, for exceptions to filing Form 1310, see Form 1310. Minimum earnings for filing taxes Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. Minimum earnings for filing taxes   You must also attach proof of death that includes a statement that the individual was a U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes employee on the date of injury and on the date of death and died as the result of a military or terrorist action. Minimum earnings for filing taxes For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. Minimum earnings for filing taxes For other U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. Minimum earnings for filing taxes For other U. Minimum earnings for filing taxes S. Minimum earnings for filing taxes civilian employees killed overseas, attach a certification from the Department of State. Minimum earnings for filing taxes   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. Minimum earnings for filing taxes Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. Minimum earnings for filing taxes Joint returns. Minimum earnings for filing taxes   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. Minimum earnings for filing taxes Determine the decedent's tax liability as follows. Minimum earnings for filing taxes Figure the income tax for which the decedent would have been liable if a separate return had been filed. Minimum earnings for filing taxes Figure the income tax for which the spouse would have been liable if a separate return had been filed. Minimum earnings for filing taxes Multiply the joint tax liability by a fraction. Minimum earnings for filing taxes The numerator of the fraction is the amount in (1), above. Minimum earnings for filing taxes The denominator of the fraction is the total of (1) and (2). Minimum earnings for filing taxes   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. Minimum earnings for filing taxes Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. Minimum earnings for filing taxes Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Minimum earnings for filing taxes If a personal representative has been appointed, the personal representative must sign the return. Minimum earnings for filing taxes If it is a joint return, the surviving spouse must also sign it. Minimum earnings for filing taxes If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. Minimum earnings for filing taxes If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Minimum earnings for filing taxes ” To claim a refund for the decedent, do the following. Minimum earnings for filing taxes If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. Minimum earnings for filing taxes If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. Minimum earnings for filing taxes (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. Minimum earnings for filing taxes ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). Minimum earnings for filing taxes If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. Minimum earnings for filing taxes Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. Minimum earnings for filing taxes Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. Minimum earnings for filing taxes Joint return by surviving spouse. Minimum earnings for filing taxes   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. Minimum earnings for filing taxes Decedent as your dependent. Minimum earnings for filing taxes   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. Minimum earnings for filing taxes   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. Minimum earnings for filing taxes To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. Minimum earnings for filing taxes To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. Minimum earnings for filing taxes Qualifying widows and widowers. Minimum earnings for filing taxes   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. Minimum earnings for filing taxes Requirements. Minimum earnings for filing taxes   Generally, you qualify for this special benefit if you meet all of the following requirements. Minimum earnings for filing taxes You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. Minimum earnings for filing taxes You did not remarry before the end of the current tax year. Minimum earnings for filing taxes You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. Minimum earnings for filing taxes You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. Minimum earnings for filing taxes Example. Minimum earnings for filing taxes William Burns' wife died in 2010. Minimum earnings for filing taxes William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. Minimum earnings for filing taxes For 2010, he was entitled to file a joint return for himself and his deceased wife. Minimum earnings for filing taxes For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. Minimum earnings for filing taxes For later years, he may qualify to file as a head of household. Minimum earnings for filing taxes Figuring your tax. Minimum earnings for filing taxes   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. Minimum earnings for filing taxes Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. Minimum earnings for filing taxes   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. Minimum earnings for filing taxes Joint return filing rules. Minimum earnings for filing taxes   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. Minimum earnings for filing taxes See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. Minimum earnings for filing taxes Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. Minimum earnings for filing taxes If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. Minimum earnings for filing taxes This exclusion does not apply to certain income. Minimum earnings for filing taxes For more information, see Publication 3920. Minimum earnings for filing taxes How To Report Income in respect of a decedent must be included in the income of one of the following. Minimum earnings for filing taxes The decedent's estate, if the estate receives it. Minimum earnings for filing taxes The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. Minimum earnings for filing taxes Any person to whom the estate properly distributes the right to receive it. Minimum earnings for filing taxes If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. Minimum earnings for filing taxes See Estate Tax Deduction, later. Minimum earnings for filing taxes Example 1. Minimum earnings for filing taxes Frank Johnson owned and operated an apple orchard. Minimum earnings for filing taxes He used the cash method of accounting. Minimum earnings for filing taxes He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. Minimum earnings for filing taxes The proceeds from the sale are income in respect of a decedent. Minimum earnings for filing taxes When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. Minimum earnings for filing taxes When Frank's widow collects the $2,000, she must include that amount in her return. Minimum earnings for filing taxes It is not reported on the final return of the decedent or on the return of the estate. Minimum earnings for filing taxes Example 2. Minimum earnings for filing taxes Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. Minimum earnings for filing taxes The amount accrued from the sale of the apples would be included on his final return. Minimum earnings for filing taxes Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. Minimum earnings for filing taxes Example 3. Minimum earnings for filing taxes On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. Minimum earnings for filing taxes His adjusted basis in the tractor was $2,000. Minimum earnings for filing taxes George died on February 15, before receiving payment. Minimum earnings for filing taxes The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. Minimum earnings for filing taxes In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. Minimum earnings for filing taxes Example 4. Minimum earnings for filing taxes Cathy O'Neil was entitled to a large salary payment at the date of her death. Minimum earnings for filing taxes The amount was to be paid in five annual installments. Minimum earnings for filing taxes The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. Minimum earnings for filing taxes The payments are income in respect of a decedent. Minimum earnings for filing taxes None of the payments were includible on Cathy's final return. Minimum earnings for filing taxes The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. Minimum earnings for filing taxes Example 5. Minimum earnings for filing taxes You inherited the right to receive renewal commissions on life insurance sold by your father before his death. Minimum earnings for filing taxes You inherited the right from your mother, who acquired it by bequest from your father. Minimum earnings for filing taxes Your mother died before she received all the commissions she had the right to receive, so you received the rest. Minimum earnings for filing taxes The commissions are income in respect of a decedent. Minimum earnings for filing taxes None of these commissions were includible in your father's final return. Minimum earnings for filing taxes The commissions received by your mother were included in her income. Minimum earnings for filing taxes The commissions you received are not includible in your mother's income, even on her final return. Minimum earnings for filing taxes You must include them in your income. Minimum earnings for filing taxes Character of income. Minimum earnings for filing taxes   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. Minimum earnings for filing taxes If the income would have been a capital gain to the decedent, it will be a capital gain to you. Minimum earnings for filing taxes Transfer of right to income. Minimum earnings for filing taxes   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. Minimum earnings for filing taxes   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. Minimum earnings for filing taxes   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. Minimum earnings for filing taxes See Installment obligations, later. Minimum earnings for filing taxes Transfer defined. Minimum earnings for filing taxes   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. Minimum earnings for filing taxes Installment obligations. Minimum earnings for filing taxes   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. Minimum earnings for filing taxes Include in your income the same profit the decedent would have included had death not occurred. Minimum earnings for filing taxes For more information, see Publication 537, Installment Sales. Minimum earnings for filing taxes   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. Minimum earnings for filing taxes Transfer to obligor. Minimum earnings for filing taxes   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). Minimum earnings for filing taxes A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. Minimum earnings for filing taxes An obligation that becomes unenforceable is treated as having been canceled. Minimum earnings for filing taxes   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. Minimum earnings for filing taxes The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. Minimum earnings for filing taxes   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. Minimum earnings for filing taxes Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. Minimum earnings for filing taxes Wages. Minimum earnings for filing taxes   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. Minimum earnings for filing taxes The income is not reduced by any amounts withheld by the employer. Minimum earnings for filing taxes If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. Minimum earnings for filing taxes   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. Minimum earnings for filing taxes However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. Minimum earnings for filing taxes These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. Minimum earnings for filing taxes These wages are not included in box 1 of Form W-2. Minimum earnings for filing taxes   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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LP 68 Frequently Asked Questions (FAQs)

What is the notice telling me?

We have released the Notice of Levy sent to you previously regarding the taxpayer named in the letter.

What do I have to do?

You are no longer required to turn over any money, property, or rights to property belonging to this taxpayer.

How much time do I have?

The levy release is effective immediately upon receipt by you. No other action is required on your part.

Who should I contact?

There is no need to contact us regarding the release. You may inform the taxpayer that you received the release of levy.

Page Last Reviewed or Updated: 30-Jan-2014

The Minimum Earnings For Filing Taxes

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