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State tax return address 4. State tax return address   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. State tax return address Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. State tax return address Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. State tax return address However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. State tax return address Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. State tax return address Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. State tax return address This information is also provided to the IRS. State tax return address Form 1099-B. State tax return address   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. State tax return address Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. State tax return address Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. State tax return address on Form 8949 and/or Schedule D, as applicable. State tax return address For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. State tax return address For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). State tax return address Form 1099-S. State tax return address   An information return must be provided on certain real estate transactions. State tax return address Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. State tax return address Land (improved or unimproved), including air space. State tax return address An inherently permanent structure, including any residential, commercial, or industrial building. State tax return address A condominium unit and its related fixtures and common elements (including land). State tax return address Stock in a cooperative housing corporation. State tax return address If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. State tax return address The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. State tax return address   For more information see chapter 4 in Publication 550. State tax return address Also, see the Instructions for Form 8949. State tax return address Schedule D and Form 8949 Form 8949. State tax return address   Individuals, corporations, and partnerships, use Form 8949 to report the following. State tax return address    Sales or exchanges of capital assets, including stocks, bonds, etc. State tax return address , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). State tax return address Include these transactions even if you did not receive a Form 1099-B or 1099-S. State tax return address Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. State tax return address Nonbusiness bad debts. State tax return address   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. State tax return address You and your spouse may list your transactions on separate forms or you may combine them. State tax return address However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. State tax return address    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. State tax return address   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. State tax return address See the Instructions for Form 8949. State tax return address Schedule D. State tax return address    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. State tax return address Before completing Schedule D, you may have to complete other forms as shown below. State tax return address    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. State tax return address Enter on Schedule D the combined totals from all your Forms 8949. State tax return address For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). State tax return address For a like-kind exchange, complete Form 8824. State tax return address See Reporting the exchange under Like-Kind Exchanges in chapter 1. State tax return address For an installment sale, complete Form 6252. State tax return address See Publication 537. State tax return address For an involuntary conversion due to casualty or theft, complete Form 4684. State tax return address See Publication 547, Casualties, Disasters, and Thefts. State tax return address For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. State tax return address See Publication 925, Passive Activity and At-Risk Rules. State tax return address For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. State tax return address See Publication 925. State tax return address For gains and losses from section 1256 contracts and straddles, complete Form 6781. State tax return address See Publication 550. State tax return address Personal-use property. State tax return address   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. State tax return address Loss from the sale or exchange of property held for personal use is not deductible. State tax return address But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. State tax return address See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. State tax return address Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. State tax return address The time you own an asset before disposing of it is the holding period. State tax return address If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. State tax return address If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. State tax return address Report it in Part I of Form 8949 and/or Schedule D, as applicable. State tax return address If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. State tax return address Report it in Part II of Form 8949 and/or Schedule D, as applicable. State tax return address   Table 4-1. State tax return address Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. State tax return address . State tax return address . State tax return address  THEN you have a. State tax return address . State tax return address . State tax return address 1 year or less, Short-term capital gain or  loss. State tax return address More than 1 year, Long-term capital gain or  loss. State tax return address These distinctions are essential to correctly arrive at your net capital gain or loss. State tax return address Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. State tax return address See Capital Gains Tax Rates, later. State tax return address Holding period. State tax return address   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. State tax return address The day you disposed of the property is part of your holding period. State tax return address Example. State tax return address If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. State tax return address If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. State tax return address Patent property. State tax return address   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. State tax return address For more information, see Patents in chapter 2. State tax return address Inherited property. State tax return address   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. State tax return address Installment sale. State tax return address   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. State tax return address If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. State tax return address    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. State tax return address Nontaxable exchange. State tax return address   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. State tax return address That is, it begins on the same day as your holding period for the old property. State tax return address Example. State tax return address You bought machinery on December 4, 2012. State tax return address On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. State tax return address On December 5, 2013, you sold the machinery you got in the exchange. State tax return address Your holding period for this machinery began on December 5, 2012. State tax return address Therefore, you held it longer than 1 year. State tax return address Corporate liquidation. State tax return address   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. State tax return address Profit-sharing plan. State tax return address   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. State tax return address Gift. State tax return address   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. State tax return address For more information on basis, see Publication 551, Basis of Assets. State tax return address Real property. State tax return address   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. State tax return address   However, taking possession of real property under an option agreement is not enough to start the holding period. State tax return address The holding period cannot start until there is an actual contract of sale. State tax return address The holding period of the seller cannot end before that time. State tax return address Repossession. State tax return address   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. State tax return address Your holding period does not include the time between the original sale and the repossession. State tax return address That is, it does not include the period during which the first buyer held the property. State tax return address Nonbusiness bad debts. State tax return address   Nonbusiness bad debts are short-term capital losses. State tax return address For information on nonbusiness bad debts, see chapter 4 of Publication 550. State tax return address    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. State tax return address Net short-term capital gain or loss. State tax return address   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. State tax return address Do this by adding all your short-term capital gains. State tax return address Then add all your short-term capital losses. State tax return address Subtract the lesser total from the other. State tax return address The result is your net short-term capital gain or loss. State tax return address Net long-term capital gain or loss. State tax return address   Follow the same steps to combine your long-term capital gains and losses. State tax return address Include the following items. State tax return address Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. State tax return address Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. State tax return address Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. State tax return address Any long-term capital loss carryover. State tax return address The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. State tax return address Net gain. State tax return address   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. State tax return address Different tax rates may apply to the part that is a net capital gain. State tax return address See Capital Gains Tax Rates, later. State tax return address Net loss. State tax return address   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. State tax return address But there are limits on how much loss you can deduct and when you can deduct it. State tax return address See Treatment of Capital Losses, next. State tax return address    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. State tax return address The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). State tax return address Table 4-2. State tax return address Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. State tax return address Ends on trading date you sold security. State tax return address U. State tax return address S. State tax return address Treasury notes and bonds If bought at auction, day after notification of bid acceptance. State tax return address If bought through subscription, day after subscription was submitted. State tax return address Nontaxable exchanges Day after date you acquired old property. State tax return address Gift If your basis is giver's adjusted basis, same day as giver's holding period began. State tax return address If your basis is FMV, day after date of gift. State tax return address Real property bought Generally, day after date you received title to the property. State tax return address Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. State tax return address Capital loss carryover. State tax return address   Generally, you have a capital loss carryover if either of the following situations applies to you. State tax return address Your net loss is more than the yearly limit. State tax return address Your taxable income without your deduction for exemptions is less than zero. State tax return address If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. State tax return address Example. State tax return address Bob and Gloria Sampson sold property in 2013. State tax return address The sale resulted in a capital loss of $7,000. State tax return address The Sampsons had no other capital transactions. State tax return address On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. State tax return address They had taxable income of $2,000. State tax return address The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. State tax return address If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. State tax return address Their capital loss deduction would have been $2,000. State tax return address They would have no carryover to 2014. State tax return address Short-term and long-term losses. State tax return address   When you carry over a loss, it retains its original character as either long term or short term. State tax return address A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. State tax return address A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. State tax return address A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. State tax return address   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. State tax return address If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. State tax return address To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). State tax return address Joint and separate returns. State tax return address   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. State tax return address If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. State tax return address Neither you nor your spouse can deduct any part of the other's loss. State tax return address   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. State tax return address However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. State tax return address Death of taxpayer. State tax return address   Capital losses cannot be carried over after a taxpayer's death. State tax return address They are deductible only on the final income tax return filed on the decedent's behalf. State tax return address The yearly limit discussed earlier still applies in this situation. State tax return address Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. State tax return address Corporations. State tax return address   A corporation can deduct capital losses only up to the amount of its capital gains. State tax return address In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. State tax return address It must be carried to other tax years and deducted from capital gains occurring in those years. State tax return address For more information, see Publication 542. State tax return address Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. State tax return address These lower rates are called the maximum capital gains rates. State tax return address The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. State tax return address For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. State tax return address Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. State tax return address For more information, see chapter 4 of Publication 550. State tax return address Also see the Instructions for Schedule D (Form 1040). State tax return address Unrecaptured section 1250 gain. State tax return address   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. State tax return address Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. State tax return address Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. State tax return address For more information about section 1250 property and net section 1231 gain, see chapter 3. State tax return address Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. State tax return address The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. State tax return address The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). State tax return address The disposition of capital assets not reported on Schedule D. State tax return address The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. State tax return address The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. State tax return address Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). State tax return address You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. State tax return address Section 1231 gains and losses. State tax return address   Show any section 1231 gains and losses in Part I. State tax return address Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. State tax return address Carry a net loss to Part II of Form 4797 as an ordinary loss. State tax return address   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. State tax return address Report any remaining gain on Schedule D (Form 1040). State tax return address See Section 1231 Gains and Losses in chapter 3. State tax return address Ordinary gains and losses. State tax return address   Show any ordinary gains and losses in Part II. State tax return address This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. State tax return address It also includes ordinary gain figured in Part III. State tax return address Mark-to-market election. State tax return address   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). State tax return address See the Instructions for Form 4797. State tax return address Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. State tax return address Ordinary income from depreciation. State tax return address   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. State tax return address Carry the ordinary income to Part II of Form 4797 as an ordinary gain. State tax return address Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. State tax return address Carry any remaining gain from a casualty or theft to Form 4684. State tax return address Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Irene in Massachusetts

E-file to Remain Open through Oct. 31 for Irene Victims

Sept. 6, 2011

BOSTON — Victims of Tropical Storm Irene that began on Aug. 27, 2011, in Massachusetts may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Berkshire and Franklin. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Massachusetts/Tropical Storm Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from this website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

 

 

Page Last Reviewed or Updated: 20-Feb-2014

The State Tax Return Address

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