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State Tax Return Free Filing

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State Tax Return Free Filing

State tax return free filing 2. State tax return free filing   Foreclosures and Repossessions Table of Contents Amount realized and ordinary income on a recourse debt. State tax return free filing Amount realized on a nonrecourse debt. State tax return free filing If you do not make payments you owe on a loan secured by property, the lender may foreclose on the loan or repossess the property. State tax return free filing The foreclosure or repossession is treated as a sale from which you may realize gain or loss. State tax return free filing This is true even if you voluntarily return the property to the lender. State tax return free filing If the outstanding loan balance was more than the FMV of the property and the lender cancels all or part of the remaining loan balance, you also may realize ordinary income from the cancellation of debt. State tax return free filing You must report this income on your return unless certain exceptions or exclusions apply. State tax return free filing See chapter 1 for more details. State tax return free filing Borrower's gain or loss. State tax return free filing    You figure and report gain or loss from a foreclosure or repossession in the same way as gain or loss from a sale. State tax return free filing The gain is the difference between the amount realized and your adjusted basis in the transferred property (amount realized minus adjusted basis). State tax return free filing The loss is the difference between your adjusted basis in the transferred property and the amount realized (adjusted basis minus amount realized). State tax return free filing For more information on figuring gain or loss from the sale of property, see Gain or Loss From Sales and Exchanges in Publication 544. State tax return free filing You can use Table 1-1 to figure your ordinary income from the cancellation of debt and your gain or loss from a foreclosure or repossession. State tax return free filing Amount realized and ordinary income on a recourse debt. State tax return free filing    If you are personally liable for the debt, the amount realized on the foreclosure or repossession includes the smaller of: The outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, or The FMV of the transferred property. State tax return free filing The amount realized also includes any proceeds you received from the foreclosure sale. State tax return free filing If the FMV of the transferred property is less than the total outstanding debt immediately before the transfer reduced by any amount for which you remain personally liable immediately after the transfer, the difference is ordinary income from the cancellation of debt. State tax return free filing You must report this income on your return unless certain exceptions or exclusions apply. State tax return free filing See chapter 1 for more details. State tax return free filing       Example 1. State tax return free filing Tara bought a new car for $15,000. State tax return free filing She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. State tax return free filing Tara is personally liable for the loan (recourse debt) and the car is pledged as security for the loan. State tax return free filing On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. State tax return free filing The balance due after taking into account the payments Tara made was $10,000. State tax return free filing The FMV of the car when it was repossessed was $9,000. State tax return free filing On November 15, 2013, the credit company forgave the remaining $1,000 balance on the loan due to insufficient assets. State tax return free filing In this case, the amount Tara realizes is $9,000. State tax return free filing This is the smaller of: The $10,000 outstanding debt immediately before the repossession reduced by the $1,000 for which she remains personally liable immediately after the repossession ($10,000 − $1,000 = $9,000), or The $9,000 FMV of the car. State tax return free filing Tara figures her gain or loss on the repossession by comparing the $9,000 amount realized with her $15,000 adjusted basis. State tax return free filing She has a $6,000 nondeductible loss. State tax return free filing After the cancellation of the remaining balance on the loan in November, Tara also has ordinary income from cancellation of debt in the amount of $1,000 (the remaining balance on the $10,000 loan after the $9,000 amount satisfied by the FMV of the repossessed car). State tax return free filing Tara must report this $1,000 on her return unless one of the exceptions or exclusions described in chapter 1 applies. State tax return free filing Example 2. State tax return free filing Lili paid $200,000 for her home. State tax return free filing She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. State tax return free filing Lili is personally liable for the mortgage loan and the house secures the loan. State tax return free filing In 2013, the bank foreclosed on the mortgage because Lili stopped making payments. State tax return free filing When the bank foreclosed the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. State tax return free filing At the time of the foreclosure, the bank forgave $2,000 of the $10,000 debt in excess of the FMV ($180,000 minus $170,000). State tax return free filing She remained personally liable for the $8,000 balance. State tax return free filing In this case, Lili has ordinary income from the cancellation of debt in the amount of $2,000. State tax return free filing The $2,000 income from the cancellation of debt is figured by subtracting the $170,000 FMV of the house from the $172,000 difference between her total outstanding debt immediately before the transfer of property and the amount for which she remains personally liable immediately after the transfer ($180,000 minus $8,000). State tax return free filing She is able to exclude the $2,000 of canceled debt from her income under the qualified principal residence indebtedness rules discussed earlier. State tax return free filing Lili must also determine her gain or loss from the foreclosure. State tax return free filing In this case, the amount that she realizes is $170,000. State tax return free filing This is the smaller of: (a) the $180,000 outstanding debt immediately before the transfer reduced by the $8,000 for which she remains personally liable immediately after the transfer ($180,000 − $8,000 = $172,000) or (b) the $170,000 FMV of the house. State tax return free filing Lili figures her gain or loss on the foreclosure by comparing the $170,000 amount realized with her $175,000 adjusted basis. State tax return free filing She has a $5,000 nondeductible loss. State tax return free filing Table 1-1. State tax return free filing Worksheet for Foreclosures and Repossessions Part 1. State tax return free filing Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). State tax return free filing Otherwise, go to Part 2. State tax return free filing 1. State tax return free filing Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property   2. State tax return free filing Enter the fair market value of the transferred property   3. State tax return free filing Ordinary income from the cancellation of debt upon foreclosure or repossession. State tax return free filing * Subtract line 2 from line 1. State tax return free filing If less than zero, enter zero. State tax return free filing Next, go to Part 2   Part 2. State tax return free filing Gain or loss from foreclosure or repossession. State tax return free filing   4. State tax return free filing Enter the smaller of line 1 or line 2. State tax return free filing If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property   5. State tax return free filing Enter any proceeds you received from the foreclosure sale   6. State tax return free filing Add line 4 and line 5   7. State tax return free filing Enter the adjusted basis of the transferred property   8. State tax return free filing Gain or loss from foreclosure or repossession. State tax return free filing Subtract line 7 from line 6   * The income may not be taxable. State tax return free filing See chapter 1 for more details. State tax return free filing Amount realized on a nonrecourse debt. State tax return free filing    If you are not personally liable for repaying the debt secured by the transferred property, the amount you realize includes the full amount of the outstanding debt immediately before the transfer. State tax return free filing This is true even if the FMV of the property is less than the outstanding debt immediately before the transfer. State tax return free filing Example 1. State tax return free filing Tara bought a new car for $15,000. State tax return free filing She made a $2,000 downpayment and borrowed the remaining $13,000 from the dealer's credit company. State tax return free filing Tara is not personally liable for the loan (nonrecourse), but pledged the new car as security for the loan. State tax return free filing On August 1, 2013, the credit company repossessed the car because Tara had stopped making loan payments. State tax return free filing The balance due after taking into account the payments Tara made was $10,000. State tax return free filing The FMV of the car when it was repossessed was $9,000. State tax return free filing The amount Tara realized on the repossession is $10,000. State tax return free filing That is the outstanding amount of debt immediately before the repossession, even though the FMV of the car is less than $10,000. State tax return free filing Tara figures her gain or loss on the repossession by comparing the $10,000 amount realized with her $15,000 adjusted basis. State tax return free filing Tara has a $5,000 nondeductible loss. State tax return free filing Example 2. State tax return free filing Lili paid $200,000 for her home. State tax return free filing She made a $15,000 downpayment and borrowed the remaining $185,000 from a bank. State tax return free filing She is not personally liable for the loan, but grants the bank a mortgage. State tax return free filing The bank foreclosed on the mortgage because Lili stopped making payments. State tax return free filing When the bank foreclosed on the mortgage, the balance due was $180,000, the FMV of the house was $170,000, and Lili's adjusted basis was $175,000 due to a casualty loss she had deducted. State tax return free filing The amount Lili realized on the foreclosure is $180,000, the outstanding debt immediately before the foreclosure. State tax return free filing She figures her gain or loss by comparing the $180,000 amount realized with her $175,000 adjusted basis. State tax return free filing Lili has a $5,000 realized gain. State tax return free filing See Publication 523 to figure and report any taxable amount. State tax return free filing Forms 1099-A and 1099-C. State tax return free filing    A lender who acquires an interest in your property in a foreclosure or repossession should send you Form 1099-A, Acquisition or Abandonment of Secured Property, showing information you need to figure your gain or loss. State tax return free filing However, if the lender also cancels part of your debt and must file Form 1099-C, the lender can include the information about the foreclosure or repossession on that form instead of on Form 1099-A. State tax return free filing The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. State tax return free filing For foreclosures or repossessions occurring in 2013, these forms should be sent to you by January 31, 2014. State tax return free filing Prev  Up  Next   Home   More Online Publications
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Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The State Tax Return Free Filing

State tax return free filing Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. State tax return free filing Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. State tax return free filing S. State tax return free filing income taxes on certain items of income they receive from sources within the United States. State tax return free filing These reduced rates and exemptions vary among countries and specific items of income. State tax return free filing If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. State tax return free filing Also see Publication 519. State tax return free filing Many of the individual states of the United States tax the income of their residents. State tax return free filing Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. State tax return free filing Tax treaties reduce the U. State tax return free filing S. State tax return free filing taxes of residents of foreign countries. State tax return free filing With certain exceptions, they do not reduce the U. State tax return free filing S. State tax return free filing taxes of U. State tax return free filing S. State tax return free filing citizens or residents. State tax return free filing U. State tax return free filing S. State tax return free filing citizens and residents are subject to U. State tax return free filing S. State tax return free filing income tax on their worldwide income. State tax return free filing Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. State tax return free filing S. State tax return free filing citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. State tax return free filing Foreign taxing authorities sometimes require certification from the U. State tax return free filing S. State tax return free filing Government that an applicant filed an income tax return as a U. State tax return free filing S. State tax return free filing citizen or resident, as part of the proof of entitlement to the treaty benefits. State tax return free filing See Form 8802, Application for United States Residency Certification, to request a certification. State tax return free filing Disclosure of a treaty-based position that reduces your tax. State tax return free filing   If you take the position that any U. State tax return free filing S. State tax return free filing tax is overruled or otherwise reduced by a U. State tax return free filing S. State tax return free filing treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. State tax return free filing If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. State tax return free filing The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. State tax return free filing For more information, see Publication 519 and the Form 8833 instructions. State tax return free filing   If you fail to file Form 8833, you may have to pay a $1,000 penalty. State tax return free filing Corporations are subject to a $10,000 penalty for each failure. State tax return free filing Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. State tax return free filing Pay for certain personal services performed in the United States. State tax return free filing Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. State tax return free filing Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. State tax return free filing Wages, salaries, and pensions paid by a foreign government. State tax return free filing Personal Services Income Pay for certain personal services performed in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. State tax return free filing 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 free filing Terms defined. State tax return free filing   Several terms appear in many of the discussions that follow. State tax return free filing The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. State tax return free filing The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. State tax return free filing   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. State tax return free filing   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. State tax return free filing Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. State tax return free filing 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 free filing Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. State tax return free filing S. State tax return free filing income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. State tax return free filing These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State tax return free filing Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State tax return free filing Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing income tax. State tax return free filing Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. State tax return free filing 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 free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State tax return free filing Regardless of these limits, income of Bangladesh entertainers is exempt from U. State tax return free filing S. State tax return free filing income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. State tax return free filing Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing If the ship or aircraft is operated by a U. State tax return free filing S. State tax return free filing enterprise, the income is subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing If the resident of Bangladesh is a shareholder in a U. State tax return free filing S. State tax return free filing corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. State tax return free filing S. State tax return free filing corporation. State tax return free filing The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. State tax return free filing S. State tax return free filing tax at the rate of 15%. State tax return free filing Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. State tax return free filing S. State tax return free filing residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. State tax return free filing S. State tax return free filing residents), and Do not have a regular base available in the United States for performing the services. State tax return free filing If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. State tax return free filing 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 free filing S. State tax return free filing tax if the residents meet four requirements. State tax return free filing They are in the United States for no more than 183 days during the calendar year. State tax return free filing The income earned in the calendar year in the United States is not more than $5,000. State tax return free filing Their income is paid by or for an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The income is not borne by a permanent establishment or regular base of the employer in the United States. State tax return free filing Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. State tax return free filing However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. State tax return free filing Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. State tax return free filing Under that provision, business profits are exempt from U. State tax return free filing S. State tax return free filing income tax unless the individual has a permanent establishment in the United States. State tax return free filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. State tax return free filing Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing income tax. State tax return free filing Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. State tax return free filing Under that provision, business profits are exempt from U. State tax return free filing S. State tax return free filing income tax unless the individual has a permanent establishment in the United States. State tax return free filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax return free filing Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. State tax return free filing S. State tax return free filing company. State tax return free filing Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing income tax. State tax return free filing Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. State tax return free filing Under that provision, business profits are exempt from U. State tax return free filing S. State tax return free filing income tax unless the individual has a permanent establishment in the United States. State tax return free filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax return free filing Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. State tax return free filing 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 free filing S. State tax return free filing tax if it is not more than $10,000 for the year. State tax return free filing If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. State tax return free filing S. State tax return free filing resident, and is not borne by a permanent establishment in the United States. State tax return free filing Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. State tax return free filing Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. State tax return free filing 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 free filing Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. State tax return free filing S. State tax return free filing 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 free filing These exemptions do not apply to directors' fees for service on the board of directors of a U. State tax return free filing S. State tax return free filing corporation. State tax return free filing These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). State tax return free filing However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. State tax return free filing S. State tax return free filing and Chinese governments is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing Commonwealth of Independent States Income that residents of a C. State tax return free filing I. State tax return free filing S. State tax return free filing member receive for performing personal services in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if those residents are in the United States for no more than 183 days during the tax year. State tax return free filing Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. State tax return free filing I. State tax return free filing S. State tax return free filing member or a resident of a C. State tax return free filing I. State tax return free filing S. State tax return free filing member is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State tax return free filing 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 free filing Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. State tax return free filing S. State tax return free filing income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. State tax return free filing S. State tax return free filing resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. State tax return free filing Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. State tax return free filing Directors' fees received by residents of Cyprus for service on the board of directors of a U. State tax return free filing S. State tax return free filing corporation are exempt from U. State tax return free filing S. State tax return free filing income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. State tax return free filing Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. State tax return free filing If they have a fixed base available, they are taxed only on income attributable to the fixed base. State tax return free filing Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the following three requirements are met. State tax return free filing The resident is present in the United States for no more than 183 days in any 12-month period. State tax return free filing The income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. State tax return free filing Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. State tax return free filing S. State tax return free filing income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. State tax return free filing Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. State tax return free filing S. State tax return free filing income tax. State tax return free filing If the ship or aircraft is operated by a U. State tax return free filing S. State tax return free filing enterprise, the income is subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. State tax return free filing These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State tax return free filing Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing income tax. State tax return free filing Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if they are in the United States for no more than 89 days during the tax year. State tax return free filing Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents meet four requirements. State tax return free filing They are in the United States for no more than 89 days during the tax year. State tax return free filing They are employees of a resident of, or a permanent establishment in, Egypt. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing Their income is subject to Egyptian tax. State tax return free filing This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. State tax return free filing These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. State tax return free filing Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State tax return free filing If they have a fixed base available, they are taxed on the income attributable to the fixed base. State tax return free filing 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 free filing S. State tax return free filing income tax if the following requirements are met. State tax return free filing The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing The income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. State tax return free filing Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. State tax return free filing S. State tax return free filing income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. State tax return free filing Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents meet three requirements. State tax return free filing They are in the United States for no more than 183 days during any 12-month period. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing 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 free filing The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. State tax return free filing These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. State tax return free filing France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents meet three requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. State tax return free filing These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State tax return free filing Regardless of these limits, income of French entertainers or sportsmen is exempt from U. State tax return free filing S. State tax return free filing tax if their visit is principally supported by public funds of France. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. State tax return free filing Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. State tax return free filing Under that provision, business profits are exempt from U. State tax return free filing S. State tax return free filing income tax unless the individual has a permanent establishment in the United States. State tax return free filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax return free filing Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing tax if the residents meet three requirements. State tax return free filing They are in the United States for no more than 183 days during the calendar year. State tax return free filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing The income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. State tax return free filing Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. State tax return free filing S. State tax return free filing tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. State tax return free filing Income of German entertainers or athletes is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing S. State tax return free filing income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. State tax return free filing The pay, regardless of amount, is exempt from U. State tax return free filing S. State tax return free filing income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. State tax return free filing Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. State tax return free filing 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 free filing Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents meet three requirements. State tax return free filing They are in the United States for no more than 183 days during the tax year. State tax return free filing Their income is paid by or on behalf of an employer who is not a resident of the United States. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing If the ship or aircraft is operated by a U. State tax return free filing S. State tax return free filing enterprise, the pay is subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. State tax return free filing Under that provision, business profits are exempt from U. State tax return free filing S. State tax return free filing income tax unless the individual has a permanent establishment in the United States. State tax return free filing If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. State tax return free filing S. State tax return free filing company. State tax return free filing Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing income tax. State tax return free filing India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State tax return free filing If they have a fixed base available, they are taxed only on income attributable to the fixed base. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet three requirements. State tax return free filing They are present in the United States for no more than 183 days during the tax year. State tax return free filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing 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 free filing The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. State tax return free filing S. State tax return free filing enterprise. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. State tax return free filing S. State tax return free filing resident. State tax return free filing These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. State tax return free filing Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. State tax return free filing S. State tax return free filing tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. State tax return free filing Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. State tax return free filing If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet three requirements. State tax return free filing They are present in the United States no more than 119 days during any consecutive 12-month period. State tax return free filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing The income is not borne or reimbursed by a permanent establishment the employer has in the United States. State tax return free filing Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. State tax return free filing S. State tax return free filing tax if the individual is a member of the regular complement of the ship or aircraft. State tax return free filing These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. State tax return free filing Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. State tax return free filing S. State tax return free filing tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. State tax return free filing Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. State tax return free filing However, amounts received for attending meetings in Ireland are not subject to U. State tax return free filing S. State tax return free filing income tax. State tax return free filing Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing income tax. State tax return free filing These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State tax return free filing Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if they are in the United States for no more than 182 days during the tax year. State tax return free filing Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents meet four requirements. State tax return free filing They are in the United States for no more than 182 days during the tax year. State tax return free filing They are employees of a resident of, or a permanent establishment in, Israel. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing Their income is subject to Israeli tax. State tax return free filing The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. State tax return free filing S. State tax return free filing resident. State tax return free filing These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. State tax return free filing Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the following requirements are met. State tax return free filing The residents are in the United States for no more than 183 days during the tax year. State tax return free filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. State tax return free filing S. State tax return free filing enterprise is subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. State tax return free filing Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. State tax return free filing S. State tax return free filing contractor. State tax return free filing If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. State tax return free filing There is no dollar limit for condition (3) if the contractor is from a country other than the United States. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet four requirements. State tax return free filing They are in the United States for no more than 183 days during the tax year. State tax return free filing Their income is paid by or for an employer who is not a resident of the United States. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing Their net income received for the services is not more than $5,000 during the tax year. State tax return free filing Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing If the ship or aircraft is operated by a U. State tax return free filing S. State tax return free filing enterprise, the pay is subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. State tax return free filing 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 free filing S. State tax return free filing corporations are exempt from U. State tax return free filing S. State tax return free filing tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. State tax return free filing Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. State tax return free filing Under that provision, business profits are exempt from U. State tax return free filing S. State tax return free filing income tax unless the individual has a permanent establishment in the United States. State tax return free filing If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. State tax return free filing The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. State tax return free filing If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax return free filing Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the following three requirements are met. State tax return free filing The resident is in the United States for no more than 183 days in any 12-month period. State tax return free filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State tax return free filing S. State tax return free filing tax. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. State tax return free filing If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. State tax return free filing Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. State tax return free filing S. State tax return free filing tax if the residents meet four requirements. State tax return free filing They are in the United States for no more than 182 days during the tax year. State tax return free filing They are employees of a resident of Korea or of a permanent establishment maintained in Korea. State tax return free filing Their compensation is not borne by a permanent establishment that the employer has in the United States. State tax return free filing Their income for those services is not more than $3,000. State tax return free filing Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. State tax return free filing Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State tax return free filing If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax return free filing 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 free filing S. State tax return free filing income tax if the following requirements are met. State tax return free filing The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing The income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. State tax return free filing S. State tax return free filing enterprise. State tax return free filing The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. State tax return free filing Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. State tax return free filing S. State tax return free filing income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. State tax return free filing Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State tax return free filing If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax return free filing 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 free filing S. State tax return free filing income tax if the following requirements are met. State tax return free filing The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing The income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. State tax return free filing S. State tax return free filing enterprise. State tax return free filing The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. State tax return free filing Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. State tax return free filing S. State tax return free filing income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. State tax return free filing Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing 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 free filing 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 free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax return free filing The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. State tax return free filing S. State tax return free filing enterprise. State tax return free filing The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. State tax return free filing The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State tax return free filing Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. State tax return free filing Under that provision, business profits are exempt from U. State tax return free filing S. State tax return free filing income tax unless the individual has a permanent establishment in the United States. State tax return free filing If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. State tax return free filing 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 free filing S. State tax return free filing income tax if the residents meet the following requirements. State tax return free filing They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax return free filing Their income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. State tax return free filing Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State tax return free filing S. State tax return free filing tax. State tax return free filing 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 free filing S. State tax return free filing income tax if the individual is a member of the regular complement of the ship or aircraft. State tax return free filing Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. State tax return free filing If they have a fixed base available, they are taxed only on income attributable to the fixed base. State tax return free filing Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing tax if the following three requirements are met. State tax return free filing The resident is present in the United States for no more than 183 days in a 12-month period. State tax return free filing The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax return free filing The income is not borne by a permanent establishment or fixed base that the employer has in the United States. State tax return free filing These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. State tax return free filing S. State tax return free filing resident. State tax return free filing These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. State tax return free filing This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. State tax return free filing Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. State tax return free filing S. State tax return free filing 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 free filing Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. State tax return free filing If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. State tax return free filing Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the residents meet three requirements. State tax return free filing They are in the United States for less than 183 days during the tax year. State tax return free filing They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. State tax return free filing Their income is not borne by a permanent establishment that the employer has in the United States. State tax return free filing 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 free filing Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. State tax return free filing S. State tax return free filing income tax if the individual is a member of the regular complement of the ship or aircraft. State tax return free filing These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. State tax return free filing Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State tax return free filing S. State tax return free filing income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. State tax return free filing Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. State tax return free filing S. State tax return free filing income tax if the following three requirements are met. State tax return free filing The resident is in the United States for no more than 183 days during the tax year. State tax return free filing The income is paid by, or on behalf of, an employer who is not a U. State tax return free filing S. State tax return free filing resident. State tax return free filing The income is not borne by a permanent establishment or fixed base the employer has in the United States. State tax return free filing Income received by a Netherlands resident for employment as a member of the regular complement of a ship or