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Where Can I File 2012 Taxes

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Where Can I File 2012 Taxes

Where can i file 2012 taxes 2. Where can i file 2012 taxes   Roth IRAs Table of Contents What's New for 2013 What's New for 2014 Reminders Introduction What Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA?How Much Can Be Contributed? When Can You Make Contributions? What if You Contribute Too Much? Can You Move Amounts Into a Roth IRA?Conversions Rollover From Employer's Plan Into a Roth IRA Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Rollover From a Roth IRA Rollover of Exxon Valdez Settlement Income Rollover of Airline Payments Are Distributions Taxable?What Are Qualified Distributions? Additional Tax on Early Distributions Ordering Rules for Distributions How Do You Figure the Taxable Part? Must You Withdraw or Use Assets?Minimum distributions. Where can i file 2012 taxes Recognizing Losses on Investments Distributions After Owner's Death What's New for 2013 Roth IRA contribution limit. Where can i file 2012 taxes  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Where can i file 2012 taxes If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Where can i file 2012 taxes However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Where can i file 2012 taxes For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in this chapter. Where can i file 2012 taxes Modified AGI limit for Roth IRA contributions increased. Where can i file 2012 taxes  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Where can i file 2012 taxes Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Where can i file 2012 taxes You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Where can i file 2012 taxes Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Where can i file 2012 taxes You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Where can i file 2012 taxes Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Where can i file 2012 taxes You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Where can i file 2012 taxes See Can You Contribute to a Roth IRA? in this chapter. Where can i file 2012 taxes Net Investment Income Tax. Where can i file 2012 taxes  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Where can i file 2012 taxes However, these distributions are taken into account when determining the modified adjusted gross income threshold. Where can i file 2012 taxes Distributions from a nonqualified retirement plan are included in net investment income. Where can i file 2012 taxes See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Where can i file 2012 taxes What's New for 2014 Modified AGI limit for Roth IRA contributions increased. Where can i file 2012 taxes  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Where can i file 2012 taxes Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Where can i file 2012 taxes You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Where can i file 2012 taxes Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Where can i file 2012 taxes You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Where can i file 2012 taxes Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Where can i file 2012 taxes You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Where can i file 2012 taxes Reminders Deemed IRAs. Where can i file 2012 taxes  For plan years beginning after 2002, a qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Where can i file 2012 taxes If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Where can i file 2012 taxes An employee's account can be treated as a traditional IRA or a Roth IRA. Where can i file 2012 taxes For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Where can i file 2012 taxes Designated Roth accounts. Where can i file 2012 taxes  Designated Roth accounts are separate accounts under 401(k), 403(b), or 457(b) plans that accept elective deferrals that are referred to as Roth contributions. Where can i file 2012 taxes These elective deferrals are included in your income, but qualified distributions from these accounts are not included in your income. Where can i file 2012 taxes Designated Roth accounts are not IRAs and should not be confused with Roth IRAs. Where can i file 2012 taxes Contributions, up to their respective limits, can be made to Roth IRAs and designated Roth accounts according to your eligibility to participate. Where can i file 2012 taxes A contribution to one does not impact your eligibility to contribute to the other. Where can i file 2012 taxes See Publication 575, for more information on designated Roth accounts. Where can i file 2012 taxes Introduction Regardless of your age, you may be able to establish and make nondeductible contributions to an individual retirement plan called a Roth IRA. Where can i file 2012 taxes Contributions not reported. Where can i file 2012 taxes   You do not report Roth IRA contributions on your return. Where can i file 2012 taxes What Is a Roth IRA? A Roth IRA is an individual retirement plan that, except as explained in this chapter, is subject to the rules that apply to a traditional IRA (defined next). Where can i file 2012 taxes It can be either an account or an annuity. Where can i file 2012 taxes Individual retirement accounts and annuities are described in chapter 1 under How Can a Traditional IRA Be Opened. Where can i file 2012 taxes To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is opened. Where can i file 2012 taxes A deemed IRA can be a Roth IRA, but neither a SEP IRA nor a SIMPLE IRA can be designated as a Roth IRA. Where can i file 2012 taxes Unlike a traditional IRA, you cannot deduct contributions to a Roth IRA. Where can i file 2012 taxes But, if you satisfy the requirements, qualified distributions (discussed later) are tax free. Where can i file 2012 taxes Contributions can be made to your Roth IRA after you reach age 70½ and you can leave amounts in your Roth IRA as long as you live. Where can i file 2012 taxes Traditional IRA. Where can i file 2012 taxes   A traditional IRA is any IRA that is not a Roth IRA or SIMPLE IRA. Where can i file 2012 taxes Traditional IRAs are discussed in chapter 1. Where can i file 2012 taxes When Can a Roth IRA Be Opened? You can open a Roth IRA at any time. Where can i file 2012 taxes However, the time for making contributions for any year is limited. Where can i file 2012 taxes See When Can You Make Contributions , later under Can You Contribute to a Roth IRA. Where can i file 2012 taxes Can You Contribute to a Roth IRA? Generally, you can contribute to a Roth IRA if you have taxable compensation (defined later) and your modified AGI (defined later) is less than: $188,000 for married filing jointly or qualifying widow(er), $127,000 for single, head of household, or married filing separately and you did not live with your spouse at any time during the year, and $10,000 for married filing separately and you lived with your spouse at any time during the year. Where can i file 2012 taxes You may be able to claim a credit for contributions to your Roth IRA. Where can i file 2012 taxes For more information, see chapter 4. Where can i file 2012 taxes Is there an age limit for contributions?   Contributions can be made to your Roth IRA regardless of your age. Where can i file 2012 taxes Can you contribute to a Roth IRA for your spouse?   You can contribute to a Roth IRA for your spouse provided the contributions satisfy the Kay Bailey Hutchison Spousal IRA limit discussed in chapter 1 under How Much Can Be Contributed, you file jointly, and your modified AGI is less than $188,000. Where can i file 2012 taxes Compensation. Where can i file 2012 taxes   Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts received for providing personal services. Where can i file 2012 taxes It also includes commissions, self-employment income, nontaxable combat pay, military differential pay, and taxable alimony and separate maintenance payments. Where can i file 2012 taxes For more information, see What Is Compensation? under Who Can Open a Traditional IRA? in chapter 1. Where can i file 2012 taxes Modified AGI. Where can i file 2012 taxes   Your modified AGI for Roth IRA purposes is your adjusted gross income (AGI) as shown on your return with some adjustments. Where can i file 2012 taxes Use Worksheet 2-1 , later, to determine your modified AGI. Where can i file 2012 taxes    Do not subtract conversion income when figuring your other AGI-based phaseouts and taxable income, such as your deduction for medical and dental expenses. Where can i file 2012 taxes Subtract them from AGI only for the purpose of figuring your modified AGI for Roth IRA purposes. Where can i file 2012 taxes How Much Can Be Contributed? The contribution limit for Roth IRAs generally depends on whether contributions are made only to Roth IRAs or to both traditional IRAs and Roth IRAs. Where can i file 2012 taxes Worksheet 2-1. Where can i file 2012 taxes Modified Adjusted Gross Income for Roth IRA Purposes Use this worksheet to figure your modified adjusted gross income for Roth IRA purposes. Where can i file 2012 taxes 1. Where can i file 2012 taxes Enter your adjusted gross income from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 1. Where can i file 2012 taxes   2. Where can i file 2012 taxes Enter any income resulting from the conversion of an IRA (other than a Roth IRA) to a Roth IRA (included on Form 1040, line 15b, Form 1040A, line 11b, or Form 1040NR, line 16b) and a rollover from a qualified retirement plan to a Roth IRA (included on Form 1040, line 16b, Form 1040A, line 12b, or Form 1040NR, line 17b) 2. Where can i file 2012 taxes   3. Where can i file 2012 taxes Subtract line 2 from line 1 3. Where can i file 2012 taxes   4. Where can i file 2012 taxes Enter any traditional IRA deduction from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 4. Where can i file 2012 taxes   5. Where can i file 2012 taxes Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 5. Where can i file 2012 taxes   6. Where can i file 2012 taxes Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 6. Where can i file 2012 taxes   7. Where can i file 2012 taxes Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 7. Where can i file 2012 taxes   8. Where can i file 2012 taxes Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 8. Where can i file 2012 taxes   9. Where can i file 2012 taxes Enter any foreign housing deduction from Form 2555, line 50 9. Where can i file 2012 taxes   10. Where can i file 2012 taxes Enter any excludable qualified savings bond interest from Form 8815, line 14 10. Where can i file 2012 taxes   11. Where can i file 2012 taxes Enter any excluded employer-provided adoption benefits from Form 8839, line 28 11. Where can i file 2012 taxes   12. Where can i file 2012 taxes Add the amounts on lines 3 through 11 12. Where can i file 2012 taxes   13. Where can i file 2012 taxes Enter: $188,000 if married filing jointly or qualifying widow(er), $10,000 if married filing separately and you lived with your spouse at any time during the year, or $127,000 for all others 13. Where can i file 2012 taxes   Is the amount on line 12 more than the amount on line 13? If yes, see the note below. Where can i file 2012 taxes  If no, the amount on line 12 is your modified adjusted gross income for Roth IRA purposes. Where can i file 2012 taxes       Note. Where can i file 2012 taxes If the amount on line 12 is more than the amount on line 13 and you have other income or loss items, such as social security income or passive activity losses, that are subject to AGI-based phaseouts, you can refigure your AGI solely for the purpose of figuring your modified AGI for Roth IRA purposes. Where can i file 2012 taxes (If you receive social security benefits, use Worksheet 1 in Appendix B to refigure your AGI. Where can i file 2012 taxes ) Then go to line 3 above in this Worksheet 2-1 to refigure your modified AGI. Where can i file 2012 taxes If you do not have other income or loss items subject to AGI-based phaseouts, your modified adjusted gross income for Roth IRA purposes is the amount on line 12 above. Where can i file 2012 taxes Roth IRAs only. Where can i file 2012 taxes   If contributions are made only to Roth IRAs, your contribution limit generally is the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation. Where can i file 2012 taxes   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced . Where can i file 2012 taxes Roth IRAs and traditional IRAs. Where can i file 2012 taxes   If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs generally is the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all contributions for the year to all IRAs other than Roth IRAs. Where can i file 2012 taxes Employer contributions under a SEP or SIMPLE IRA plan do not affect this limit. Where can i file 2012 taxes   This means that your contribution limit is the lesser of: $5,500 ($6,500 if you are age 50 or older) minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs, or Your taxable compensation minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs. Where can i file 2012 taxes   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained below under Contribution limit reduced . Where can i file 2012 taxes   Simplified employee pensions (SEPs) are discussed in Publication 560. Where can i file 2012 taxes Savings incentive match plans for employees (SIMPLEs) are discussed in chapter 3. Where can i file 2012 taxes Repayment of reservist distributions. Where can i file 2012 taxes   You can repay qualified reservist distributions even if the repayments would cause your total contributions to the Roth IRA to be more than the general limit on contributions. Where can i file 2012 taxes However, the total repayments cannot be more than the amount of your distribution. Where can i file 2012 taxes Note. Where can i file 2012 taxes If you make repayments of qualified reservist distributions to a Roth IRA, increase your basis in the Roth IRA by the amount of the repayment. Where can i file 2012 taxes For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1. Where can i file 2012 taxes Contribution limit reduced. Where can i file 2012 taxes   If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Where can i file 2012 taxes Use Table 2-1, later, to determine if this reduction applies to you. Where can i file 2012 taxes Table 2-1. Where can i file 2012 taxes Effect of Modified AGI on Roth IRA Contribution This table shows whether your contribution to a Roth IRA is affected by the amount of your modified adjusted gross income (modified AGI). Where can i file 2012 taxes IF you have taxable compensation and your filing status is . Where can i file 2012 taxes . Where can i file 2012 taxes . Where can i file 2012 taxes AND your modified AGI is . Where can i file 2012 taxes . Where can i file 2012 taxes . Where can i file 2012 taxes THEN . Where can i file 2012 taxes . Where can i file 2012 taxes . Where can i file 2012 taxes married filing jointly or  qualifying widow(er) less than $178,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Where can i file 2012 taxes at least $178,000 but less than $188,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Where can i file 2012 taxes $188,000 or more you cannot contribute to a Roth IRA. Where can i file 2012 taxes married filing separately and you lived with your spouse at any time during the year zero (-0-) you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Where can i file 2012 taxes more than zero (-0-) but less than $10,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Where can i file 2012 taxes $10,000 or more you cannot contribute to a Roth IRA. Where can i file 2012 taxes single, head of household,  or married filing separately and you did not live with your spouse at any time during the year less than $112,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Where can i file 2012 taxes at least $112,000 but less than $127,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Where can i file 2012 taxes $127,000 or more you cannot contribute to a Roth IRA. Where can i file 2012 taxes Figuring the reduction. Where can i file 2012 taxes   If the amount you can contribute must be reduced, use Worksheet 2-2, later, to figure your reduced contribution limit. Where can i file 2012 taxes Worksheet 2-2. Where can i file 2012 taxes Determining Your Reduced Roth IRA Contribution Limit Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Where can i file 2012 taxes If it is, use this worksheet to determine how much it is reduced. Where can i file 2012 taxes 1. Where can i file 2012 taxes Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Where can i file 2012 taxes   2. Where can i file 2012 taxes Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Where can i file 2012 taxes   3. Where can i file 2012 taxes Subtract line 2 from line 1 3. Where can i file 2012 taxes   4. Where can i file 2012 taxes Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Where can i file 2012 taxes   5. Where can i file 2012 taxes Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Where can i file 2012 taxes If the result is 1. Where can i file 2012 taxes 000 or more, enter 1. Where can i file 2012 taxes 000 5. Where can i file 2012 taxes   6. Where can i file 2012 taxes Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Where can i file 2012 taxes   7. Where can i file 2012 taxes Multiply line 5 by line 6 7. Where can i file 2012 taxes   8. Where can i file 2012 taxes Subtract line 7 from line 6. Where can i file 2012 taxes Round the result up to the nearest $10. Where can i file 2012 taxes If the result is less than $200, enter $200 8. Where can i file 2012 taxes   9. Where can i file 2012 taxes Enter contributions for the year to other IRAs 9. Where can i file 2012 taxes   10. Where can i file 2012 taxes Subtract line 9 from line 6 10. Where can i file 2012 taxes   11. Where can i file 2012 taxes Enter the lesser of line 8 or line 10. Where can i file 2012 taxes This is your reduced Roth IRA contribution limit 11. Where can i file 2012 taxes      Round your reduced contribution limit up to the nearest $10. Where can i file 2012 taxes If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200. Where can i file 2012 taxes Example. Where can i file 2012 taxes You are a 45-year-old, single individual with taxable compensation of $113,000. Where can i file 2012 taxes You want to make the maximum allowable contribution to your Roth IRA for 2013. Where can i file 2012 taxes Your modified AGI for 2013 is $113,000. Where can i file 2012 taxes You have not contributed to any traditional IRA, so the maximum contribution limit before the modified AGI reduction is $5,500. Where can i file 2012 taxes You figure your reduced Roth IRA contribution of $5,140 as shown on Worksheet 2-2. Where can i file 2012 taxes Example—Illustrated, later. Where can i file 2012 taxes   Worksheet 2-2. Where can i file 2012 taxes Example—Illustrated Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Where can i file 2012 taxes If it is, use this worksheet to determine how much it is reduced. Where can i file 2012 taxes 1. Where can i file 2012 taxes Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Where can i file 2012 taxes 113,000 2. Where can i file 2012 taxes Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Where can i file 2012 taxes 112,000 3. Where can i file 2012 taxes Subtract line 2 from line 1 3. Where can i file 2012 taxes 1,000 4. Where can i file 2012 taxes Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Where can i file 2012 taxes 15,000 5. Where can i file 2012 taxes Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Where can i file 2012 taxes If the result is 1. Where can i file 2012 taxes 000 or more, enter 1. Where can i file 2012 taxes 000 5. Where can i file 2012 taxes . Where can i file 2012 taxes 067 6. Where can i file 2012 taxes Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Where can i file 2012 taxes 5,500 7. Where can i file 2012 taxes Multiply line 5 by line 6 7. Where can i file 2012 taxes 369 8. Where can i file 2012 taxes Subtract line 7 from line 6. Where can i file 2012 taxes Round the result up to the nearest $10. Where can i file 2012 taxes If the result is less than $200, enter $200 8. Where can i file 2012 taxes 5,140 9. Where can i file 2012 taxes Enter contributions for the year to other IRAs 9. Where can i file 2012 taxes 0 10. Where can i file 2012 taxes Subtract line 9 from line 6 10. Where can i file 2012 taxes 5,500 11. Where can i file 2012 taxes Enter the lesser of line 8 or line 10. Where can i file 2012 taxes This is your reduced Roth IRA contribution limit 11. Where can i file 2012 taxes 5,140 When Can You Make Contributions? You can make contributions to a Roth IRA for a year at any time during the year or by the due date of your return for that year (not including extensions). Where can i file 2012 taxes You can make contributions for 2013 by the due date (not including extensions) for filing your 2013 tax return. Where can i file 2012 taxes This means that most people can make contributions for 2013 by April 15, 2014. Where can i file 2012 taxes What if You Contribute Too Much? A 6% excise tax applies to any excess contribution to a Roth IRA. Where can i file 2012 taxes Excess contributions. Where can i file 2012 taxes   These are the contributions to your Roth IRAs for a year that equal the total of: Amounts contributed for the tax year to your Roth IRAs (other than amounts properly and timely rolled over from a Roth IRA or properly converted from a traditional IRA or rolled over from a qualified retirement plan, as described later) that are more than your contribution limit for the year (explained earlier under How Much Can Be Contributed? ), plus Any excess contributions for the preceding year, reduced by the total of: Any distributions out of your Roth IRAs for the year, plus Your contribution limit for the year minus your contributions to all your IRAs for the year. Where can i file 2012 taxes Withdrawal of excess contributions. Where can i file 2012 taxes   For purposes of determining excess contributions, any contribution that is withdrawn on or before the due date (including extensions) for filing your tax return for the year is treated as an amount not contributed. Where can i file 2012 taxes This treatment only applies if any earnings on the contributions are also withdrawn. Where can i file 2012 taxes The earnings are considered earned and received in the year the excess contribution was made. Where can i file 2012 taxes   If you timely filed your 2013 tax return without withdrawing a contribution that you made in 2013, you can still have the contribution returned to you within 6 months of the due date of your 2013 tax return, excluding extensions. Where can i file 2012 taxes If you do, file an amended return with “Filed pursuant to section 301. Where can i file 2012 taxes 9100-2” written at the top. Where can i file 2012 taxes Report any related earnings on the amended return and include an explanation of the withdrawal. Where can i file 2012 taxes Make any other necessary changes on the amended return. Where can i file 2012 taxes Applying excess contributions. Where can i file 2012 taxes    If contributions to your Roth IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Where can i file 2012 taxes Can You Move Amounts Into a Roth IRA? You may be able to convert amounts from either a traditional, SEP, or SIMPLE IRA into a Roth IRA. Where can i file 2012 taxes You may be able to roll over amounts from a qualified retirement plan to a Roth IRA. Where can i file 2012 taxes You may be able to recharacterize contributions made to one IRA as having been made directly to a different IRA. Where can i file 2012 taxes You can roll amounts over from a designated Roth account or from one Roth IRA to another Roth IRA. Where can i file 2012 taxes Conversions You can convert a traditional IRA to a Roth IRA. Where can i file 2012 taxes The conversion is treated as a rollover, regardless of the conversion method used. Where can i file 2012 taxes Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Where can i file 2012 taxes However, the 1-year waiting period does not apply. Where can i file 2012 taxes Conversion methods. Where can i file 2012 taxes   You can convert amounts from a traditional IRA to a Roth IRA in any of the following three ways. Where can i file 2012 taxes Rollover. Where can i file 2012 taxes You can receive a distribution from a traditional IRA and roll it over (contribute it) to a Roth IRA within 60 days after the distribution. Where can i file 2012 taxes Trustee-to-trustee transfer. Where can i file 2012 taxes You can direct the trustee of the traditional IRA to transfer an amount from the traditional IRA to the trustee of the Roth IRA. Where can i file 2012 taxes Same trustee transfer. Where can i file 2012 taxes If the trustee of the traditional IRA also maintains the Roth IRA, you can direct the trustee to transfer an amount from the traditional IRA to the Roth IRA. Where can i file 2012 taxes Same trustee. Where can i file 2012 taxes   Conversions made with the same trustee can be made by redesignating the traditional IRA as a Roth IRA, rather than opening a new account or issuing a new contract. Where can i file 2012 taxes Income. Where can i file 2012 taxes   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. Where can i file 2012 taxes These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. Where can i file 2012 taxes If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Where can i file 2012 taxes See Publication 505, Tax Withholding and Estimated Tax. Where can i file 2012 taxes More information. Where can i file 2012 taxes   For more information on conversions, see Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Where can i file 2012 taxes Rollover From Employer's Plan Into a Roth IRA You can roll over into a Roth IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan); Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). Where can i file 2012 taxes Any amount rolled over is subject to the same rules for converting a traditional IRA into a Roth IRA. Where can i file 2012 taxes See Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Where can i file 2012 taxes Also, the rollover contribution must meet the rollover requirements that apply to the specific type of retirement plan. Where can i file 2012 taxes Rollover methods. Where can i file 2012 taxes   You can roll over amounts from a qualified retirement plan to a Roth IRA in one of the following ways. Where can i file 2012 taxes Rollover. Where can i file 2012 taxes You can receive a distribution from a qualified retirement plan and roll it over (contribute) to a Roth IRA within 60 days after the distribution. Where can i file 2012 taxes Since the distribution is paid directly to you, the payer generally must withhold 20% of it. Where can i file 2012 taxes Direct rollover option. Where can i file 2012 taxes Your employer's qualified plan must give you the option to have any part of an eligible rollover distribution paid directly to a Roth IRA. Where can i file 2012 taxes Generally, no tax is withheld from any part of the designated distribution that is directly paid to the trustee of the Roth IRA. Where can i file 2012 taxes Rollover by nonspouse beneficiary. Where can i file 2012 taxes   If you are a designated beneficiary (other than a surviving spouse) of a deceased employee, you can roll over all or part of an eligible rollover distribution from one of the types of plans listed above into a Roth IRA. Where can i file 2012 taxes You must make the rollover by a direct trustee-to-trustee transfer into an inherited Roth IRA. Where can i file 2012 taxes   You will determine your required minimum distributions in years after you make the rollover based on whether the employee died before his or her required beginning date for taking distributions from the plan. Where can i file 2012 taxes For more information, see Distributions after the employee’s death under Tax on Excess Accumulation in Publication 575. Where can i file 2012 taxes Income. Where can i file 2012 taxes   You must include in your gross income distributions from a qualified retirement plan that you would have had to include in income if you had not rolled them over into a Roth IRA. Where can i file 2012 taxes You do not include in gross income any part of a distribution from a qualified retirement plan that is a return of contributions (after-tax contributions) to the plan that were taxable to you when paid. Where can i file 2012 taxes These amounts are normally included in income on your return for the year of the rollover from the qualified employer plan to a Roth IRA. Where can i file 2012 taxes If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Where can i file 2012 taxes See Publication 505, Tax Withholding and Estimated Tax. Where can i file 2012 taxes For more information on eligible rollover distributions from qualified retirement plans and withholding, see Rollover From Employer's Plan Into an IRA in chapter 1. Where can i file 2012 taxes Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments If you received a military death gratuity or SGLI payment with respect to a death from injury that occurred after October 6, 2001, you can contribute (roll over) all or part of the amount received to your Roth IRA. Where can i file 2012 taxes The contribution is treated as a qualified rollover contribution. Where can i file 2012 taxes The amount you can roll over to your Roth IRA cannot exceed the total amount that you received reduced by any part of that amount that was contributed to a Coverdell ESA or another Roth IRA. Where can i file 2012 taxes Any military death gratuity or SGLI payment contributed to a Roth IRA is disregarded for purposes of the 1-year waiting period between rollovers. Where can i file 2012 taxes The rollover must be completed before the end of the 1-year period beginning on the date you received the payment. Where can i file 2012 taxes The amount contributed to your Roth IRA is treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Where can i file 2012 taxes Rollover From a Roth IRA You can withdraw, tax free, all or part of the assets from one Roth IRA if you contribute them within 60 days to another Roth IRA. Where can i file 2012 taxes Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Where can i file 2012 taxes However, rollovers from retirement plans other than Roth IRAs are disregarded for purposes of the 1-year waiting period between rollovers. Where can i file 2012 taxes A rollover from a Roth IRA to an employer retirement plan is not allowed. Where can i file 2012 taxes A rollover from a designated Roth account can only be made to another designated Roth account or to a Roth IRA. Where can i file 2012 taxes If you roll over an amount from one Roth IRA to another Roth IRA, the 5-year period used to determine qualified distributions does not change. Where can i file 2012 taxes The 5-year period begins with the first taxable year for which the contribution was made to the initial Roth IRA. Where can i file 2012 taxes See What are Qualified Distributions , later. Where can i file 2012 taxes Rollover of Exxon Valdez Settlement Income If you are a qualified taxpayer (defined in chapter 1, earlier) and you received qualified settlement income (defined in chapter 1, earlier), you can contribute all or part of the amount received to an eligible retirement plan which includes a Roth IRA. Where can i file 2012 taxes The rules for contributing qualified settlement income to a Roth IRA are the same as the rules for contributing qualified settlement income to a traditional IRA with the following exception. Where can i file 2012 taxes Qualified settlement income that is contributed to a Roth IRA, or to a designated Roth account, will be: Included in your taxable income for the year the qualified settlement income was received, and Treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Where can i file 2012 taxes For more information, see Rollover of Exxon Valdez Settlement Income in chapter 1. Where can i file 2012 taxes Rollover of Airline Payments If you are a qualified airline employee (defined next), you may contribute any portion of an airline payment (defined below) you receive to a Roth IRA. Where can i file 2012 taxes The contribution must be made within 180 days from the date you received the payment. Where can i file 2012 taxes The contribution will be treated as a qualified rollover contribution. Where can i file 2012 taxes The rollover contribution is included in income to the extent it would be included in income if it were not part of the rollover contribution. Where can i file 2012 taxes Also, any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can contribute to your Roth IRA. Where can i file 2012 taxes Qualified airline employee. Where can i file 2012 taxes    A current or former employee of a commercial airline carrier who was a participant in a qualified defined benefit plan maintained by the carrier which was terminated or became subject to restrictions under Section 402(b) of the Pension Protection Act of 2006. Where can i file 2012 taxes These provisions also apply to surviving spouses of qualified airline employees. Where can i file 2012 taxes Airline payment. Where can i file 2012 taxes    An airline payment is any payment of money or other property that is paid to a qualified airline employee from a commercial airline carrier. Where can i file 2012 taxes The payment also must be made both: Under the approval of an order of federal bankruptcy court in a case filed after September 11, 2001, and before January 1, 2007, and In respect of the qualified airline employee’s interest in a bankruptcy claim against the airline carrier, any note of the carrier (or amount paid in lieu of a note being issued), or any other fixed obligation of the carrier to pay a lump sum amount. Where can i file 2012 taxes Any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can roll over to your traditional IRA. Where can i file 2012 taxes Also, an airline payment shall not include any amount payable on the basis of the airline carrier’s future earnings or profits. Where can i file 2012 taxes Are Distributions Taxable? You do not include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). Where can i file 2012 taxes You also do not include distributions from your Roth IRA that you roll over tax free into another Roth IRA. Where can i file 2012 taxes You may have to include part of other distributions in your income. Where can i file 2012 taxes See Ordering Rules for Distributions , later. Where can i file 2012 taxes Basis of distributed property. Where can i file 2012 taxes   The basis of property distributed from a Roth IRA is its fair market value (FMV) on the date of distribution, whether or not the distribution is a qualified distribution. Where can i file 2012 taxes Withdrawals of contributions by due date. Where can i file 2012 taxes   If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in which you made the contribution, the contributions are treated as if you never made them. Where can i file 2012 taxes If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. Where can i file 2012 taxes The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions. Where can i file 2012 taxes What Are Qualified Distributions? A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements. Where can i file 2012 taxes It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for your benefit, and The payment or distribution is: Made on or after the date you reach age 59½, Made because you are disabled (defined earlier), Made to a beneficiary or to your estate after your death, or One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit). Where can i file 2012 taxes Additional Tax on Early Distributions If you receive a distribution that is not a qualified distribution, you may have to pay the 10% additional tax on early distributions as explained in the following paragraphs. Where can i file 2012 taxes Distributions of conversion and certain rollover contributions within 5-year period. Where can i file 2012 taxes   If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or rollover an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. Where can i file 2012 taxes You generally must pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount). Where can i file 2012 taxes A separate 5-year period applies to each conversion and rollover. Where can i file 2012 taxes See Ordering Rules for Distributions , later, to determine the recapture amount, if any. Where can i file 2012 taxes   The 5-year period used for determining whether the 10% early distribution tax applies to a distribution from a conversion or rollover contribution is separately determined for each conversion and rollover, and is not necessarily the same as the 5-year period used for determining whether a distribution is a qualified distribution. Where can i file 2012 taxes See What Are Qualified Distributions , earlier. Where can i file 2012 taxes   For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2013, and makes a regular contribution for 2012 on the same date, the 5-year period for the conversion begins January 1, 2013, while the 5-year period for the regular contribution begins on January 1, 2012. Where can i file 2012 taxes   Unless one of the exceptions listed later applies, you must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover. Where can i file 2012 taxes   You must pay the 10% additional tax in the year of the distribution, even if you had included the conversion or rollover contribution in an earlier year. Where can i file 2012 taxes You also must pay the additional tax on any portion of the distribution attributable to earnings on contributions. Where can i file 2012 taxes Other early distributions. Where can i file 2012 taxes   Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that are not qualified distributions. Where can i file 2012 taxes Exceptions. Where can i file 2012 taxes   You may not have to pay the 10% additional tax in the following situations. Where can i file 2012 taxes You have reached age 59½. Where can i file 2012 taxes You are totally and permanently disabled. Where can i file 2012 taxes You are the beneficiary of a deceased IRA owner. Where can i file 2012 taxes You use the distribution to buy, build, or rebuild a first home. Where can i file 2012 taxes The distributions are part of a series of substantially equal payments. Where can i file 2012 taxes You have unreimbursed medical expenses that are more than 10% (or 7. Where can i file 2012 taxes 5% if you or your spouse was born before January 2, 1949) of your adjusted gross income (defined earlier) for the year. Where can i file 2012 taxes You are paying medical insurance premiums during a period of unemployment. Where can i file 2012 taxes The distributions are not more than your qualified higher education expenses. Where can i file 2012 taxes The distribution is due to an IRS levy of the qualified plan. Where can i file 2012 taxes The distribution is a qualified reservist distribution. Where can i file 2012 taxes Most of these exceptions are discussed earlier in chapter 1 under Early Distributions . Where can i file 2012 taxes Please click here for the text description of the image. Where can i file 2012 taxes Is Roth Distributions a Qualified Distribution? Ordering Rules for Distributions If you receive a distribution from your Roth IRA that is not a qualified distribution, part of it may be taxable. Where can i file 2012 taxes There is a set order in which contributions (including conversion contributions and rollover contributions from qualified retirement plans) and earnings are considered to be distributed from your Roth IRA. Where can i file 2012 taxes For these purposes, disregard the withdrawal of excess contributions and the earnings on them (discussed earlier under What if You Contribute Too Much ). Where can i file 2012 taxes Order the distributions as follows. Where can i file 2012 taxes Regular contributions. Where can i file 2012 taxes Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). Where can i file 2012 taxes See Aggregation (grouping and adding) rules, later. Where can i file 2012 taxes Take these conversion and rollover contributions into account as follows: Taxable portion (the amount required to be included in gross income because of the conversion or rollover) first, and then the Nontaxable portion. Where can i file 2012 taxes Earnings on contributions. Where can i file 2012 taxes Disregard rollover contributions from other Roth IRAs for this purpose. Where can i file 2012 taxes Aggregation (grouping and adding) rules. Where can i file 2012 taxes   Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them together as follows. Where can i file 2012 taxes Add all distributions from all your Roth IRAs during the year together. Where can i file 2012 taxes Add all regular contributions made for the year (including contributions made after the close of the year, but before the due date of your return) together. Where can i file 2012 taxes Add this total to the total undistributed regular contributions made in prior years. Where can i file 2012 taxes Add all conversion and rollover contributions made during the year together. Where can i file 2012 taxes For purposes of the ordering rules, in the case of any conversion or rollover in which the conversion or rollover distribution is made in 2013 and the conversion or rollover contribution is made in 2014, treat the conversion or rollover contribution as contributed before any other conversion or rollover contributions made in 2014. Where can i file 2012 taxes Add any recharacterized contributions that end up in a Roth IRA to the appropriate contribution group for the year that the original contribution would have been taken into account if it had been made directly to the Roth IRA. Where can i file 2012 taxes   Disregard any recharacterized contribution that ends up in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. Where can i file 2012 taxes Also disregard any amount withdrawn to correct an excess contribution (including the earnings withdrawn) for this purpose. Where can i file 2012 taxes Example. Where can i file 2012 taxes On October 15, 2009, Justin converted all $80,000 in his traditional IRA to his Roth IRA. Where can i file 2012 taxes His Forms 8606 from prior years show that $20,000 of the amount converted is his basis. Where can i file 2012 taxes Justin included $60,000 ($80,000 − $20,000) in his gross income. Where can i file 2012 taxes On February 23, 2013, Justin made a regular contribution of $5,000 to a Roth IRA. Where can i file 2012 taxes On November 8, 2013, at age 60, Justin took a $7,000 distribution from his Roth IRA. Where can i file 2012 taxes The first $5,000 of the distribution is a return of Justin's regular contribution and is not includible in his income. Where can i file 2012 taxes The next $2,000 of the distribution is not includible in income because it was included previously. Where can i file 2012 taxes Figuring your recapture amount. Where can i file 2012 taxes   If you had an early distribution from your Roth IRAs in 2013, you must allocate the early distribution by using the Recapture Amount—Allocation Chart, later. Where can i file 2012 taxes Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19   Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Where can i file 2012 taxes   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Where can i file 2012 taxes The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Where can i file 2012 taxes Note. Where can i file 2012 taxes Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Where can i file 2012 taxes See the Example , earlier. Where can i file 2012 taxes Tax Year Your Form 2013 Form 8606, line 20   Form 8606, line 22   1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18   Form 8606, line 17   2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Where can i file 2012 taxes  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Where can i file 2012 taxes Amount to include on Form 5329, line 1. Where can i file 2012 taxes   Include on line 1 of your 2013 Form 5329 the following four amounts from the Recapture Amount—Allocation Chart that you filled out. Where can i file 2012 taxes The amount you allocated to line 20 of your 2013 Form 8606. Where can i file 2012 taxes The amount(s) allocated to your 2009 through 2013 Forms 8606, line 18, and your 2010 Form 8606, line 23. Where can i file 2012 taxes The amount(s) allocated to your 2009, 2011, 2012, and 2013 Forms 1040, line 16b; Forms 1040A, line 12b; and Forms 1040NR, line 17b. Where can i file 2012 taxes The amount from your 2013 Form 8606, line 25. Where can i file 2012 taxes   Also, include any amount you allocated to line 20 of your 2013 Form 8606 on your 2013 Form 5329, line 2, and enter exception number 09. Where can i file 2012 taxes Example. Where can i file 2012 taxes Ishmael, age 32, opened a Roth IRA in 2000. Where can i file 2012 taxes He made the maximum contributions to it every year. Where can i file 2012 taxes In addition, he made the following transactions into his Roth IRA. Where can i file 2012 taxes In 2005, he converted $10,000 from his traditional IRA into his Roth IRA. Where can i file 2012 taxes He filled out a 2005 Form 8606 and attached it with his 2005 Form 1040. Where can i file 2012 taxes He entered $0 on line 17 of Form 8606 because he took a deduction for all the contributions to the traditional IRA, therefore he has no basis. Where can i file 2012 taxes He entered $10,000 on line 18 of Form 8606. Where can i file 2012 taxes In 2011, he rolled over the entire balance of his qualified retirement plan, $20,000, into a Roth IRA when he changed jobs. Where can i file 2012 taxes He used a 2011 Form 1040 to file his taxes. Where can i file 2012 taxes He entered $20,000 on line 16a of Form 1040 because that was the amount reported in box 1 of his 2011 Form 1099-R. Where can i file 2012 taxes Box 5 of his 2011 Form 1099-R reported $0 since he did not make any after-tax contributions to the qualified retirement plan. Where can i file 2012 taxes He entered $20,000 on line 16b of Form 1040 since that is the taxable amount that was rolled over in 2011. Where can i file 2012 taxes The total balance in his Roth IRA as of January 1, 2013 was $105,000 ($50,000 in contributions from 2000 through 2012 + $10,000 from the 2005 conversion + $20,000 from the 2011 rollover + $25,000 from earnings). Where can i file 2012 taxes He has not taken any early distribution from his Roth IRA before 2013. Where can i file 2012 taxes In 2013, he made the maximum contribution of $5,500 to his Roth IRA. Where can i file 2012 taxes In August of 2013, he took a $85,500 early distribution from his Roth IRA to use as a down payment on the purchase of his first home. Where can i file 2012 taxes See his filled out Illustrated Recapture Amount—Allocation Chart, later, to see how he allocated the amounts from the above transactions. Where can i file 2012 taxes Based on his allocation, he would enter $20,000 on his 2013 Form 5329, line 1 (see Amount to include on Form 5329, line 1 , above). Where can i file 2012 taxes He should also report $10,000 on his 2013 Form 5329, line 2, and enter exception 09 since that amount is not subject to the 10% additional tax on early distributions. Where can i file 2012 taxes Illustrated Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19 $85,500 Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Where can i file 2012 taxes   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Where can i file 2012 taxes The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Where can i file 2012 taxes Note. Where can i file 2012 taxes Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Where can i file 2012 taxes See the Example , earlier. Where can i file 2012 taxes Tax Year Your Form 2013 Form 8606, line 20 $10,000 Form 8606, line 22 $55,500 1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18 $10,000 Form 8606, line 17 $-0- 2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* $10,000 Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Where can i file 2012 taxes  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Where can i file 2012 taxes How Do You Figure the Taxable Part? To figure the taxable part of a distribution that is not a qualified distribution, complete Form 8606, Part III. Where can i file 2012 taxes Must You Withdraw or Use Assets? You are not required to take distributions from your Roth IRA at any age. Where can i file 2012 taxes The minimum distribution rules that apply to traditional IRAs do not apply to Roth IRAs while the owner is alive. Where can i file 2012 taxes However, after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under Distributions After Owner's Death . Where can i file 2012 taxes Minimum distributions. Where can i file 2012 taxes   You cannot use your Roth IRA to satisfy minimum distribution requirements for your traditional IRA. Where can i file 2012 taxes Nor can you use distributions from traditional IRAs for required distributions from Roth IRAs. Where can i file 2012 taxes See Distributions to beneficiaries , later. Where can i file 2012 taxes Recognizing Losses on Investments If you have a loss on your Roth IRA investment, you can recognize the loss on your income tax return, but only when all the amounts in all of your Roth IRA accounts have been distributed to you and the total distributions are less than your unrecovered basis. Where can i file 2012 taxes Your basis is the total amount of contributions in your Roth IRAs. Where can i file 2012 taxes You claim the loss as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions on Schedule A (Form 1040). Where can i file 2012 taxes Any such losses are added back to taxable income for purposes of calculating the alternative minimum tax. Where can i file 2012 taxes Distributions After Owner's Death If a Roth IRA owner dies, the minimum distribution rules that apply to traditional IRAs apply to Roth IRAs as though the Roth IRA owner died before his or her required beginning date. Where can i file 2012 taxes See When Can You Withdraw or Use Assets? in chapter 1. Where can i file 2012 taxes Distributions to beneficiaries. Where can i file 2012 taxes   Generally, the entire interest in the Roth IRA must be distributed by the end of the fifth calendar year after the year of the owner's death unless the interest is payable to a designated beneficiary over the life or life expectancy of the designated beneficiary. Where can i file 2012 taxes (See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Where can i file 2012 taxes )   If paid as an annuity, the entire interest must be payable over a period not greater than the designated beneficiary's life expectancy and distributions must begin before the end of the calendar year following the year of death. Where can i file 2012 taxes Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. Where can i file 2012 taxes   If the sole beneficiary is the spouse, he or she can either delay distributions until the decedent would have reached age 70½ or treat the Roth IRA as his or her own. Where can i file 2012 taxes Combining with other Roth IRAs. Where can i file 2012 taxes   A beneficiary can combine an inherited Roth IRA with another Roth IRA maintained by the beneficiary only if the beneficiary either: Inherited the other Roth IRA from the same decedent, or Was the spouse of the decedent and the sole beneficiary of the Roth IRA and elects to treat it as his or her own IRA. Where can i file 2012 taxes Distributions that are not qualified distributions. Where can i file 2012 taxes   If a distribution to a beneficiary is not a qualified distribution, it is generally includible in the beneficiary's gross income in the same manner as it would have been included in the owner's income had it been distributed to the IRA owner when he or she was alive. Where can i file 2012 taxes   If the owner of a Roth IRA dies before the end of: The 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for the owner's benefit, or The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover from a qualified retirement plan to a Roth IRA, each type of contribution is divided among multiple beneficiaries according to the pro-rata share of each. Where can i file 2012 taxes See Ordering Rules for Distributions , earlier in this chapter under Are Distributions Taxable. Where can i file 2012 taxes Example. Where can i file 2012 taxes When Ms. Where can i file 2012 taxes Hibbard died in 2013, her Roth IRA contained regular contributions of $4,000, a conversion contribution of $10,000 that was made in 2009, and earnings of $2,000. Where can i file 2012 taxes No distributions had been made from her IRA. Where can i file 2012 taxes She had no basis in the conversion contribution in 2009. Where can i file 2012 taxes When she established this Roth IRA (her first) in 2009, she named each of her four children as equal beneficiaries. Where can i file 2012 taxes Each child will receive one-fourth of each type of contribution and one-fourth of the earnings. Where can i file 2012 taxes An immediate distribution of $4,000 to each child will be treated as $1,000 from regular contributions, $2,500 from conversion contributions, and $500 from earnings. Where can i file 2012 taxes In this case, because the distributions are made before the end of the applicable 5-year period for a qualified distribution, each beneficiary includes $500 in income for 2013. Where can i file 2012 taxes The 10% additional tax on early distributions does not apply because the distribution was made to the beneficiaries as a result of the death of the IRA owner. Where can i file 2012 taxes If distributions from an inherited Roth IRA are less than the required minimum distribution for the year, discussed in chapter 1 under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 50% excise tax for that year on the amount not distributed as required. Where can i file 2012 taxes For the tax on excess accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes? in chapter 1. Where can i file 2012 taxes If this applies to you, substitute “Roth IRA” for “traditional IRA” in that discussion. Where can i file 2012 taxes Prev  Up  Next   Home   More Online Publications
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The Where Can I File 2012 Taxes

Where can i file 2012 taxes Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. Where can i file 2012 taxes Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income taxes on certain items of income they receive from sources within the United States. Where can i file 2012 taxes These reduced rates and exemptions vary among countries and specific items of income. Where can i file 2012 taxes If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. Where can i file 2012 taxes Also see Publication 519. Where can i file 2012 taxes Many of the individual states of the United States tax the income of their residents. Where can i file 2012 taxes Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. Where can i file 2012 taxes Tax treaties reduce the U. Where can i file 2012 taxes S. Where can i file 2012 taxes taxes of residents of foreign countries. Where can i file 2012 taxes With certain exceptions, they do not reduce the U. Where can i file 2012 taxes S. Where can i file 2012 taxes taxes of U. Where can i file 2012 taxes S. Where can i file 2012 taxes citizens or residents. Where can i file 2012 taxes U. Where can i file 2012 taxes S. Where can i file 2012 taxes citizens and residents are subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax on their worldwide income. Where can i file 2012 taxes Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Where can i file 2012 taxes S. Where can i file 2012 taxes citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. Where can i file 2012 taxes Foreign taxing authorities sometimes require certification from the U. Where can i file 2012 taxes S. Where can i file 2012 taxes Government that an applicant filed an income tax return as a U. Where can i file 2012 taxes S. Where can i file 2012 taxes citizen or resident, as part of the proof of entitlement to the treaty benefits. Where can i file 2012 taxes See Form 8802, Application for United States Residency Certification, to request a certification. Where can i file 2012 taxes Disclosure of a treaty-based position that reduces your tax. Where can i file 2012 taxes   If you take the position that any U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax is overruled or otherwise reduced by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Where can i file 2012 taxes If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. Where can i file 2012 taxes The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. Where can i file 2012 taxes For more information, see Publication 519 and the Form 8833 instructions. Where can i file 2012 taxes   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Where can i file 2012 taxes Corporations are subject to a $10,000 penalty for each failure. Where can i file 2012 taxes Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. Where can i file 2012 taxes Pay for certain personal services performed in the United States. Where can i file 2012 taxes Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Where can i file 2012 taxes Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Where can i file 2012 taxes Wages, salaries, and pensions paid by a foreign government. Where can i file 2012 taxes Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. Where can i file 2012 taxes For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Where can i file 2012 taxes Terms defined. Where can i file 2012 taxes   Several terms appear in many of the discussions that follow. Where can i file 2012 taxes The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Where can i file 2012 taxes The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Where can i file 2012 taxes   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. Where can i file 2012 taxes   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. Where can i file 2012 taxes Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. Where can i file 2012 taxes These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Where can i file 2012 taxes Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Where can i file 2012 taxes Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Where can i file 2012 taxes Regardless of these limits, income of Bangladesh entertainers is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. Where can i file 2012 taxes Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes If the ship or aircraft is operated by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise, the income is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes If the resident of Bangladesh is a shareholder in a U. Where can i file 2012 taxes S. Where can i file 2012 taxes corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Where can i file 2012 taxes S. Where can i file 2012 taxes corporation. Where can i file 2012 taxes The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax at the rate of 15%. Where can i file 2012 taxes Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. Where can i file 2012 taxes S. Where can i file 2012 taxes residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Where can i file 2012 taxes S. Where can i file 2012 taxes residents), and Do not have a regular base available in the United States for performing the services. Where can i file 2012 taxes If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. Where can i file 2012 taxes Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if the residents meet four requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days during the calendar year. Where can i file 2012 taxes The income earned in the calendar year in the United States is not more than $5,000. Where can i file 2012 taxes Their income is paid by or for an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The income is not borne by a permanent establishment or regular base of the employer in the United States. Where can i file 2012 taxes Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Where can i file 2012 taxes However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. Where can i file 2012 taxes Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Where can i file 2012 taxes Under that provision, business profits are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax unless the individual has a permanent establishment in the United States. Where can i file 2012 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Where can i file 2012 taxes Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Where can i file 2012 taxes Under that provision, business profits are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax unless the individual has a permanent establishment in the United States. Where can i file 2012 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Where can i file 2012 taxes Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Where can i file 2012 taxes Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. Where can i file 2012 taxes S. Where can i file 2012 taxes company. Where can i file 2012 taxes Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. Where can i file 2012 taxes Under that provision, business profits are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax unless the individual has a permanent establishment in the United States. Where can i file 2012 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Where can i file 2012 taxes Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Where can i file 2012 taxes Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if it is not more than $10,000 for the year. Where can i file 2012 taxes If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident, and is not borne by a permanent establishment in the United States. Where can i file 2012 taxes Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. Where can i file 2012 taxes Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Where can i file 2012 taxes Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to directors' fees for service on the board of directors of a U. Where can i file 2012 taxes S. Where can i file 2012 taxes corporation. Where can i file 2012 taxes These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). Where can i file 2012 taxes However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Where can i file 2012 taxes S. Where can i file 2012 taxes and Chinese governments is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Commonwealth of Independent States Income that residents of a C. Where can i file 2012 taxes I. Where can i file 2012 taxes S. Where can i file 2012 taxes member receive for performing personal services in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if those residents are in the United States for no more than 183 days during the tax year. Where can i file 2012 taxes Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. Where can i file 2012 taxes I. Where can i file 2012 taxes S. Where can i file 2012 taxes member or a resident of a C. Where can i file 2012 taxes I. Where can i file 2012 taxes S. Where can i file 2012 taxes member is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Where can i file 2012 taxes Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Where can i file 2012 taxes Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Where can i file 2012 taxes Directors' fees received by residents of Cyprus for service on the board of directors of a U. Where can i file 2012 taxes S. Where can i file 2012 taxes corporation are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. Where can i file 2012 taxes Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. Where can i file 2012 taxes Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the following three requirements are met. Where can i file 2012 taxes The resident is present in the United States for no more than 183 days in any 12-month period. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. Where can i file 2012 taxes Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes If the ship or aircraft is operated by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise, the income is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Where can i file 2012 taxes Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they are in the United States for no more than 89 days during the tax year. Where can i file 2012 taxes Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet four requirements. Where can i file 2012 taxes They are in the United States for no more than 89 days during the tax year. Where can i file 2012 taxes They are employees of a resident of, or a permanent establishment in, Egypt. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes Their income is subject to Egyptian tax. Where can i file 2012 taxes This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. Where can i file 2012 taxes These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Where can i file 2012 taxes Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the following requirements are met. Where can i file 2012 taxes The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Where can i file 2012 taxes Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. Where can i file 2012 taxes Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet three requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days during any 12-month period. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Where can i file 2012 taxes Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. Where can i file 2012 taxes These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. Where can i file 2012 taxes France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet three requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. Where can i file 2012 taxes These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Where can i file 2012 taxes Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if their visit is principally supported by public funds of France. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Where can i file 2012 taxes Under that provision, business profits are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax unless the individual has a permanent establishment in the United States. Where can i file 2012 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Where can i file 2012 taxes Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if the residents meet three requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days during the calendar year. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Where can i file 2012 taxes The income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. Where can i file 2012 taxes Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. Where can i file 2012 taxes Income of German entertainers or athletes is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Where can i file 2012 taxes Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. Where can i file 2012 taxes The pay, regardless of amount, is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. Where can i file 2012 taxes Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet three requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days during the tax year. Where can i file 2012 taxes Their income is paid by or on behalf of an employer who is not a resident of the United States. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes If the ship or aircraft is operated by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise, the pay is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Where can i file 2012 taxes Under that provision, business profits are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax unless the individual has a permanent establishment in the United States. Where can i file 2012 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Where can i file 2012 taxes Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. Where can i file 2012 taxes S. Where can i file 2012 taxes company. Where can i file 2012 taxes Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. Where can i file 2012 taxes Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet three requirements. Where can i file 2012 taxes They are present in the United States for no more than 183 days during the tax year. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Where can i file 2012 taxes The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. Where can i file 2012 taxes Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. Where can i file 2012 taxes Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet three requirements. Where can i file 2012 taxes They are present in the United States no more than 119 days during any consecutive 12-month period. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. 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Where can i file 2012 taxes tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. Where can i file 2012 taxes Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes However, amounts received for attending meetings in Ireland are not subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax. Where can i file 2012 taxes These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Where can i file 2012 taxes Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they are in the United States for no more than 182 days during the tax year. Where can i file 2012 taxes Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet four requirements. Where can i file 2012 taxes They are in the United States for no more than 182 days during the tax year. Where can i file 2012 taxes They are employees of a resident of, or a permanent establishment in, Israel. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes Their income is subject to Israeli tax. 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Where can i file 2012 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the following requirements are met. Where can i file 2012 taxes The residents are in the United States for no more than 183 days during the tax year. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Where can i file 2012 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. Where can i file 2012 taxes Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. Where can i file 2012 taxes S. Where can i file 2012 taxes contractor. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. Where can i file 2012 taxes There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Where can i file 2012 taxes Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet four requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days during the tax year. Where can i file 2012 taxes Their income is paid by or for an employer who is not a resident of the United States. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes Their net income received for the services is not more than $5,000 during the tax year. Where can i file 2012 taxes Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes If the ship or aircraft is operated by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise, the pay is subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. Where can i file 2012 taxes Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Where can i file 2012 taxes S. Where can i file 2012 taxes corporations are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. Where can i file 2012 taxes Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. Where can i file 2012 taxes Under that provision, business profits are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax unless the individual has a permanent establishment in the United States. Where can i file 2012 taxes If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Where can i file 2012 taxes Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. Where can i file 2012 taxes If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the following three requirements are met. Where can i file 2012 taxes The resident is in the United States for no more than 183 days in any 12-month period. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Where can i file 2012 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. Where can i file 2012 taxes If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if the residents meet four requirements. Where can i file 2012 taxes They are in the United States for no more than 182 days during the tax year. Where can i file 2012 taxes They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Where can i file 2012 taxes Their compensation is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes Their income for those services is not more than $3,000. Where can i file 2012 taxes Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. Where can i file 2012 taxes Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the following requirements are met. Where can i file 2012 taxes The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise. Where can i file 2012 taxes The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Where can i file 2012 taxes Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. Where can i file 2012 taxes Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the following requirements are met. Where can i file 2012 taxes The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise. Where can i file 2012 taxes The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Where can i file 2012 taxes Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. Where can i file 2012 taxes Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Where can i file 2012 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. Where can i file 2012 taxes S. Where can i file 2012 taxes enterprise. Where can i file 2012 taxes The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Where can i file 2012 taxes Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Where can i file 2012 taxes Under that provision, business profits are exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax unless the individual has a permanent establishment in the United States. Where can i file 2012 taxes If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Where can i file 2012 taxes Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet the following requirements. Where can i file 2012 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Where can i file 2012 taxes Their income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Where can i file 2012 taxes Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax. Where can i file 2012 taxes Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the individual is a member of the regular complement of the ship or aircraft. Where can i file 2012 taxes Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. Where can i file 2012 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if the following three requirements are met. Where can i file 2012 taxes The resident is present in the United States for no more than 183 days in a 12-month period. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Where can i file 2012 taxes The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Where can i file 2012 taxes These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. Where can i file 2012 taxes This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Where can i file 2012 taxes Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Where can i file 2012 taxes Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. Where can i file 2012 taxes If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. Where can i file 2012 taxes Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the residents meet three requirements. Where can i file 2012 taxes They are in the United States for less than 183 days during the tax year. Where can i file 2012 taxes They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. Where can i file 2012 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Where can i file 2012 taxes Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Where can i file 2012 taxes Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the individual is a member of the regular complement of the ship or aircraft. Where can i file 2012 taxes These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. Where can i file 2012 taxes Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Where can i file 2012 taxes Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Where can i file 2012 taxes S. Where can i file 2012 taxes income tax if the following three requirements are met. Where can i file 2012 taxes The resident is in the United States for no more than 183 days during the tax year. Where can i file 2012 taxes The income is paid by, or on behalf of, an employer who is not a U. Where can i file 2012 taxes S. Where can i file 2012 taxes resident. Where can i file 2012 taxes The income is not borne by a permanent establishment or fixed base the employer has in the United States. Where can i file 2012 taxes Income received by a Netherlands resident for employment as a member of the regular complement of a ship or