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Can I Still E File My 2011 Taxes

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Can I Still E File My 2011 Taxes

Can i still e file my 2011 taxes Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Can i still e file my 2011 taxes Exemption from withholding. Can i still e file my 2011 taxes How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Can i still e file my 2011 taxes When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Can i still e file my 2011 taxes Children's benefits. Can i still e file my 2011 taxes   The rules in this publication apply to benefits received by children. Can i still e file my 2011 taxes See Who is taxed , later. Can i still e file my 2011 taxes The SSA issues Form SSA-1099 and Form SSA-1042S. Can i still e file my 2011 taxes The RRB issues Form RRB-1099 and Form RRB-1042S. Can i still e file my 2011 taxes These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Can i still e file my 2011 taxes You may receive more than one of these forms for the same tax year. Can i still e file my 2011 taxes See the Appendix at the end of this publication for more information. Can i still e file my 2011 taxes Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Can i still e file my 2011 taxes The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Can i still e file my 2011 taxes A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. Can i still e file my 2011 taxes You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. Can i still e file my 2011 taxes Figuring total income. Can i still e file my 2011 taxes   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Can i still e file my 2011 taxes If the total is more than your base amount, part of your benefits may be taxable. Can i still e file my 2011 taxes   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Can i still e file my 2011 taxes Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Can i still e file my 2011 taxes If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Can i still e file my 2011 taxes If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Can i still e file my 2011 taxes Base amount. Can i still e file my 2011 taxes   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Can i still e file my 2011 taxes Worksheet A. Can i still e file my 2011 taxes   You can use Worksheet A to figure the amount of income to compare with your base amount. Can i still e file my 2011 taxes This is a quick way to check whether some of your benefits may be taxable. Can i still e file my 2011 taxes     Worksheet A. Can i still e file my 2011 taxes A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Can i still e file my 2011 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can i still e file my 2011 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. Can i still e file my 2011 taxes ) A. Can i still e file my 2011 taxes   Note. Can i still e file my 2011 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can i still e file my 2011 taxes B. Can i still e file my 2011 taxes Enter one-half of the amount on line A B. Can i still e file my 2011 taxes   C. Can i still e file my 2011 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can i still e file my 2011 taxes   D. Can i still e file my 2011 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can i still e file my 2011 taxes   E. Can i still e file my 2011 taxes Add lines B, C, and D E. Can i still e file my 2011 taxes   Note. Can i still e file my 2011 taxes Compare the amount on line E to your base amount for your filing status. Can i still e file my 2011 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Can i still e file my 2011 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. Can i still e file my 2011 taxes You need to complete Worksheet 1, shown later. Can i still e file my 2011 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Can i still e file my 2011 taxes   Example. Can i still e file my 2011 taxes You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Can i still e file my 2011 taxes In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Can i still e file my 2011 taxes Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Can i still e file my 2011 taxes You also received a taxable pension of $22,800 and interest income of $500. Can i still e file my 2011 taxes You did not have any tax-exempt interest income. Can i still e file my 2011 taxes Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. Can i still e file my 2011 taxes   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Can i still e file my 2011 taxes     Filled-in Worksheet A. Can i still e file my 2011 taxes A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Can i still e file my 2011 taxes Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can i still e file my 2011 taxes (If you received more than one form, combine the amounts from box 5 and enter the total. Can i still e file my 2011 taxes ) A. Can i still e file my 2011 taxes $11,000 Note. Can i still e file my 2011 taxes If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can i still e file my 2011 taxes B. Can i still e file my 2011 taxes Enter one-half of the amount on line A B. Can i still e file my 2011 taxes 5,500 C. Can i still e file my 2011 taxes Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can i still e file my 2011 taxes 23,300 D. Can i still e file my 2011 taxes Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can i still e file my 2011 taxes -0- E. Can i still e file my 2011 taxes Add lines B, C, and D E. Can i still e file my 2011 taxes $28,800 Note. Can i still e file my 2011 taxes Compare the amount on line E to your base amount for your filing status. Can i still e file my 2011 taxes If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Can i still e file my 2011 taxes If the amount on line E is more than your base amount, some of your benefits may be taxable. Can i still e file my 2011 taxes You need to complete Worksheet 1, shown later. Can i still e file my 2011 taxes If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Can i still e file my 2011 taxes   Who is taxed. Can i still e file my 2011 taxes   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Can i still e file my 2011 taxes For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Can i still e file my 2011 taxes One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Can i still e file my 2011 taxes Repayment of benefits. Can i still e file my 2011 taxes   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Can i still e file my 2011 taxes It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Can i still e file my 2011 taxes If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Can i still e file my 2011 taxes   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Can i still e file my 2011 taxes Your repayments are shown in box 4. Can i still e file my 2011 taxes The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Can i still e file my 2011 taxes Use the amount in box 5 to figure whether any of your benefits are taxable. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Can i still e file my 2011 taxes In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Can i still e file my 2011 taxes During 2013, you repaid $500 to SSA. Can i still e file my 2011 taxes The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Can i still e file my 2011 taxes The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Can i still e file my 2011 taxes Tax withholding and estimated tax. Can i still e file my 2011 taxes   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Can i still e file my 2011 taxes If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Can i still e file my 2011 taxes   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Can i still e file my 2011 taxes For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Can i still e file my 2011 taxes U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizens residing abroad. Can i still e file my 2011 taxes   U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizens who are residents of the following countries are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax on their benefits. Can i still e file my 2011 taxes Canada. Can i still e file my 2011 taxes Egypt. Can i still e file my 2011 taxes Germany. Can i still e file my 2011 taxes Ireland. Can i still e file my 2011 taxes Israel. Can i still e file my 2011 taxes Italy. Can i still e file my 2011 taxes (You must also be a citizen of Italy for the exemption to apply. Can i still e file my 2011 taxes ) Romania. Can i still e file my 2011 taxes United Kingdom. Can i still e file my 2011 taxes   The SSA will not withhold U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax from your benefits if you are a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizen. Can i still e file my 2011 taxes   The RRB will withhold U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Can i still e file my 2011 taxes If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. Can i still e file my 2011 taxes Contact the RRB to get this form. Can i still e file my 2011 taxes Lawful permanent residents. Can i still e file my 2011 taxes   For U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Can i still e file my 2011 taxes Social security benefits paid to a green card holder are not subject to 30% withholding. Can i still e file my 2011 taxes If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Can i still e file my 2011 taxes SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Can i still e file my 2011 taxes If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Can i still e file my 2011 taxes You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Can i still e file my 2011 taxes I am filing a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax return for the tax year as a resident alien reporting all of my worldwide income. Can i still e file my 2011 taxes I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Can i still e file my 2011 taxes ” Nonresident aliens. Can i still e file my 2011 taxes   A nonresident alien is an individual who is not a citizen or resident of the United States. Can i still e file my 2011 taxes If you are a nonresident alien, the rules discussed in this publication do not apply to you. Can i still e file my 2011 taxes Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Can i still e file my 2011 taxes You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Can i still e file my 2011 taxes These forms will also show the tax rate and the amount of tax withheld from your benefits. Can i still e file my 2011 taxes   Under tax treaties with the following countries, residents of these countries are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax on their benefits. Can i still e file my 2011 taxes Canada. Can i still e file my 2011 taxes Egypt. Can i still e file my 2011 taxes Germany. Can i still e file my 2011 taxes Ireland. Can i still e file my 2011 taxes Israel. Can i still e file my 2011 taxes Italy. Can i still e file my 2011 taxes Japan. Can i still e file my 2011 taxes Romania. Can i still e file my 2011 taxes United Kingdom. Can i still e file my 2011 taxes   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Can i still e file my 2011 taxes   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Can i still e file my 2011 taxes   For more information on whether you are a nonresident alien, see Publication 519, U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Tax Guide for Aliens. Can i still e file my 2011 taxes Exemption from withholding. Can i still e file my 2011 taxes   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax from your benefits. Can i still e file my 2011 taxes   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. Can i still e file my 2011 taxes Contact the RRB to get this form. Can i still e file my 2011 taxes Canadian or German social security benefits paid to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes residents. Can i still e file my 2011 taxes   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes residents are treated for U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax purposes as if they were paid under the social security legislation of the United States. Can i still e file my 2011 taxes If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Can i still e file my 2011 taxes How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Can i still e file my 2011 taxes You cannot use Form 1040EZ. Can i still e file my 2011 taxes Reporting on Form 1040. Can i still e file my 2011 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Can i still e file my 2011 taxes Reporting on Form 1040A. Can i still e file my 2011 taxes   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Can i still e file my 2011 taxes Benefits not taxable. Can i still e file my 2011 taxes   If you are filing Form 1040EZ, do not report any benefits on your tax return. Can i still e file my 2011 taxes If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Can i still e file my 2011 taxes Generally, the higher that total amount, the greater the taxable part of your benefits. Can i still e file my 2011 taxes Maximum taxable part. Can i still e file my 2011 taxes   Generally, up to 50% of your benefits will be taxable. Can i still e file my 2011 taxes However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Can i still e file my 2011 taxes The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Can i still e file my 2011 taxes You are married filing separately and lived with your spouse at any time during 2013. Can i still e file my 2011 taxes Which worksheet to use. Can i still e file my 2011 taxes   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Can i still e file my 2011 taxes You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Can i still e file my 2011 taxes You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Can i still e file my 2011 taxes In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Can i still e file my 2011 taxes Situation (1) does not apply and you take an exclusion for interest from qualified U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Can i still e file my 2011 taxes In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Can i still e file my 2011 taxes You received a lump-sum payment for an earlier year. Can i still e file my 2011 taxes In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Can i still e file my 2011 taxes See Lump-Sum Election , later. Can i still e file my 2011 taxes Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Can i still e file my 2011 taxes Filled-in Worksheet 1. Can i still e file my 2011 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i still e file my 2011 taxes None of your benefits are taxable for 2013. Can i still e file my 2011 taxes For more information, see Repayments More Than Gross Benefits . Can i still e file my 2011 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i still e file my 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i still e file my 2011 taxes $5,980         2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes 2,990     3. Can i still e file my 2011 taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i still e file my 2011 taxes 28,990     4. Can i still e file my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i still e file my 2011 taxes -0-     5. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i still e file my 2011 taxes -0-     6. Can i still e file my 2011 taxes Combine lines 2, 3, 4, and 5 6. Can i still e file my 2011 taxes 31,980     7. Can i still e file my 2011 taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i still e file my 2011 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i still e file my 2011 taxes -0-     8. Can i still e file my 2011 taxes Is the amount on line 7 less than the amount on line 6?             No. Can i still e file my 2011 taxes None of your social security benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes 31,980     9. Can i still e file my 2011 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i still e file my 2011 taxes 25,000       Note. Can i still e file my 2011 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 9 less than the amount on line 8?             No. Can i still e file my 2011 taxes None of your benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes 6,980     11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i still e file my 2011 taxes 9,000     12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes -0-     13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes 6,980     14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes 3,490     15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes 2,990     16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes -0-     17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes 2,990     18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes 5,083     19. Can i still e file my 2011 taxes Taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i still e file my 2011 taxes $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i still e file my 2011 taxes         Example 1. Can i still e file my 2011 taxes George White is single and files Form 1040 for 2013. Can i still e file my 2011 taxes In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. Can i still e file my 2011 taxes He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Can i still e file my 2011 taxes   To figure his taxable benefits, George completes Worksheet 1, shown below. Can i still e file my 2011 taxes On line 20a of his Form 1040, George enters his net benefits of $5,980. Can i still e file my 2011 taxes On line 20b, he enters his taxable benefits of $2,990. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Can i still e file my 2011 taxes Ray is retired and received a fully taxable pension of $15,500. Can i still e file my 2011 taxes He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Can i still e file my 2011 taxes Alice worked during the year and had wages of $14,000. Can i still e file my 2011 taxes She made a deductible payment to her IRA account of $1,000. Can i still e file my 2011 taxes Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Can i still e file my 2011 taxes They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Can i still e file my 2011 taxes They find none of Ray's social security benefits are taxable. Can i still e file my 2011 taxes On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Can i still e file my 2011 taxes Filled-in Worksheet 1. Can i still e file my 2011 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i still e file my 2011 taxes None of your benefits are taxable for 2013. Can i still e file my 2011 taxes For more information, see Repayments More Than Gross Benefits . Can i still e file my 2011 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i still e file my 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i still e file my 2011 taxes $5,600         2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes 2,800     3. Can i still e file my 2011 taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i still e file my 2011 taxes 29,750     4. Can i still e file my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i still e file my 2011 taxes -0-     5. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i still e file my 2011 taxes -0-     6. Can i still e file my 2011 taxes Combine lines 2, 3, 4, and 5 6. Can i still e file my 2011 taxes 32,550     7. Can i still e file my 2011 taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i still e file my 2011 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i still e file my 2011 taxes 1,000     8. Can i still e file my 2011 taxes Is the amount on line 7 less than the amount on line 6?             No. Can i still e file my 2011 taxes None of your social security benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes 31,550     9. Can i still e file my 2011 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i still e file my 2011 taxes 32,000       Note. Can i still e file my 2011 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 9 less than the amount on line 8?             No. Can i still e file my 2011 taxes None of your benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes       11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i still e file my 2011 taxes       12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes       13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes       14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes       15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes       16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes       17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes       18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes       19. Can i still e file my 2011 taxes Taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i still e file my 2011 taxes         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i still e file my 2011 taxes         Example 3. Can i still e file my 2011 taxes Joe and Betty Johnson file a joint return on Form 1040 for 2013. Can i still e file my 2011 taxes Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Can i still e file my 2011 taxes Joe's Form RRB-1099 shows $10,000 in box 5. Can i still e file my 2011 taxes Betty is a retired government worker and received a fully taxable pension of $38,000. Can i still e file my 2011 taxes They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes savings bond. Can i still e file my 2011 taxes The savings bond interest qualified for the exclusion. Can i still e file my 2011 taxes They figure their taxable benefits by completing Worksheet 1 below. Can i still e file my 2011 taxes Because they have qualified U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Can i still e file my 2011 taxes On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Can i still e file my 2011 taxes More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Can i still e file my 2011 taxes (See Maximum taxable part under How Much Is Taxable earlier. Can i still e file my 2011 taxes ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Can i still e file my 2011 taxes Filled-in Worksheet 1. Can i still e file my 2011 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i still e file my 2011 taxes None of your benefits are taxable for 2013. Can i still e file my 2011 taxes For more information, see Repayments More Than Gross Benefits . Can i still e file my 2011 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i still e file my 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i still e file my 2011 taxes $10,000         2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes 5,000     3. Can i still e file my 2011 taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i still e file my 2011 taxes 40,500     4. Can i still e file my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i still e file my 2011 taxes -0-     5. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i still e file my 2011 taxes -0-     6. Can i still e file my 2011 taxes Combine lines 2, 3, 4, and 5 6. Can i still e file my 2011 taxes 45,500     7. Can i still e file my 2011 taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i still e file my 2011 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i still e file my 2011 taxes -0-     8. Can i still e file my 2011 taxes Is the amount on line 7 less than the amount on line 6?             No. Can i still e file my 2011 taxes None of your social security benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes 45,500     9. Can i still e file my 2011 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i still e file my 2011 taxes 32,000       Note. Can i still e file my 2011 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 9 less than the amount on line 8?             No. Can i still e file my 2011 taxes None of your benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes 13,500     11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i still e file my 2011 taxes 12,000     12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes 1,500     13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes 12,000     14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes 6,000     15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes 5,000     16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes 1,275     17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes 6,275     18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes 8,500     19. Can i still e file my 2011 taxes Taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i still e file my 2011 taxes $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i still e file my 2011 taxes         Filled-in Worksheet 1. Can i still e file my 2011 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i still e file my 2011 taxes None of your benefits are taxable for 2013. Can i still e file my 2011 taxes For more information, see Repayments More Than Gross Benefits . Can i still e file my 2011 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i still e file my 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i still e file my 2011 taxes $4,000         2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes 2,000     3. Can i still e file my 2011 taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i still e file my 2011 taxes 8,000     4. Can i still e file my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i still e file my 2011 taxes -0-     5. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i still e file my 2011 taxes -0-     6. Can i still e file my 2011 taxes Combine lines 2, 3, 4, and 5 6. Can i still e file my 2011 taxes 10,000     7. Can i still e file my 2011 taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i still e file my 2011 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i still e file my 2011 taxes -0-     8. Can i still e file my 2011 taxes Is the amount on line 7 less than the amount on line 6?             No. Can i still e file my 2011 taxes None of your social security benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes 10,000     9. Can i still e file my 2011 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i still e file my 2011 taxes         Note. Can i still e file my 2011 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 9 less than the amount on line 8?             No. Can i still e file my 2011 taxes None of your benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes       11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i still e file my 2011 taxes       12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes       13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes       14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes       15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes       16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes       17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes 8,500     18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes 3,400     19. Can i still e file my 2011 taxes Taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i still e file my 2011 taxes $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i still e file my 2011 taxes         Example 4. Can i still e file my 2011 taxes Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Can i still e file my 2011 taxes Bill earned $8,000 during 2013. Can i still e file my 2011 taxes The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Can i still e file my 2011 taxes Bill figures his taxable benefits by completing Worksheet 1 below. Can i still e file my 2011 taxes He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. Can i still e file my 2011 taxes See How Much Is Taxable earlier. Can i still e file my 2011 taxes Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Can i still e file my 2011 taxes Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Can i still e file my 2011 taxes This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Can i still e file my 2011 taxes No part of the lump-sum death benefit is subject to tax. Can i still e file my 2011 taxes Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Can i still e file my 2011 taxes However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Can i still e file my 2011 taxes You can elect this method if it lowers your taxable benefits. Can i still e file my 2011 taxes Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Can i still e file my 2011 taxes Then you subtract any taxable benefits for that year that you previously reported. Can i still e file my 2011 taxes The remainder is the taxable part of the lump-sum payment. Can i still e file my 2011 taxes Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Can i still e file my 2011 taxes Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Can i still e file my 2011 taxes Do not file an amended return for the earlier year. Can i still e file my 2011 taxes Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Can i still e file my 2011 taxes Complete Worksheet 1 in this publication. Can i still e file my 2011 taxes Complete Worksheet 2 and Worksheet 3 as appropriate. Can i still e file my 2011 taxes Use Worksheet 2 if your lump-sum payment was for a year after 1993. Can i still e file my 2011 taxes Use Worksheet 3 if it was for 1993 or an earlier year. Can i still e file my 2011 taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Can i still e file my 2011 taxes Complete Worksheet 4. Can i still e file my 2011 taxes Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Can i still e file my 2011 taxes If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. Can i still e file my 2011 taxes Making the election. Can i still e file my 2011 taxes   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Can i still e file my 2011 taxes Do not attach the completed worksheets to your return. Can i still e file my 2011 taxes Keep them with your records. Can i still e file my 2011 taxes    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. Can i still e file my 2011 taxes Lump-sum payment reported on Form SSA-1099 or RRB-1099. Can i still e file my 2011 taxes   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. Can i still e file my 2011 taxes That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Can i still e file my 2011 taxes The form will also show the year (or years) the payment is for. Can i still e file my 2011 taxes However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Can i still e file my 2011 taxes You must contact the RRB for a breakdown by year for any amount shown in box 9. Can i still e file my 2011 taxes Example Jane Jackson is single. Can i still e file my 2011 taxes In 2012 she applied for social security disability benefits but was told she was ineligible. Can i still e file my 2011 taxes She appealed the decision and won. Can i still e file my 2011 taxes In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Can i still e file my 2011 taxes Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Can i still e file my 2011 taxes Jane's other income for 2012 and 2013 is as follows. Can i still e file my 2011 taxes   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. Can i still e file my 2011 taxes She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Can i still e file my 2011 taxes Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Can i still e file my 2011 taxes She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Can i still e file my 2011 taxes She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Can i still e file my 2011 taxes After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Can i still e file my 2011 taxes Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Can i still e file my 2011 taxes To do this, she prints “LSE” to the left of Form 1040, line 20a. Can i still e file my 2011 taxes She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Can i still e file my 2011 taxes Jane's filled-in worksheets (1, 2, and 4) follow. Can i still e file my 2011 taxes Jane Jackson's Filled-in Worksheet 1. Can i still e file my 2011 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i still e file my 2011 taxes None of your benefits are taxable for 2013. Can i still e file my 2011 taxes For more information, see Repayments More Than Gross Benefits . Can i still e file my 2011 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i still e file my 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i still e file my 2011 taxes $11,000         2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes 5,500     3. Can i still e file my 2011 taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i still e file my 2011 taxes 25,500     4. Can i still e file my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i still e file my 2011 taxes -0-     5. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i still e file my 2011 taxes -0-     6. Can i still e file my 2011 taxes Combine lines 2, 3, 4, and 5 6. Can i still e file my 2011 taxes 31,000     7. Can i still e file my 2011 taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i still e file my 2011 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i still e file my 2011 taxes -0-     8. Can i still e file my 2011 taxes Is the amount on line 7 less than the amount on line 6?             No. Can i still e file my 2011 taxes None of your social security benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes 31,000     9. Can i still e file my 2011 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i still e file my 2011 taxes 25,000       Note. Can i still e file my 2011 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 9 less than the amount on line 8?             No. Can i still e file my 2011 taxes None of your benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes 6,000     11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i still e file my 2011 taxes 9,000     12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes -0-     13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes 6,000     14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes 3,000     15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes 3,000     16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes -0-     17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes 3,000     18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes 9,350     19. Can i still e file my 2011 taxes Taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i still e file my 2011 taxes $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i still e file my 2011 taxes         Jane Jackson's Filled-in Worksheet 2. Can i still e file my 2011 taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can i still e file my 2011 taxes $2,000           Note. Can i still e file my 2011 taxes If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Can i still e file my 2011 taxes Otherwise, go on to line 2. Can i still e file my 2011 taxes             2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes 1,000   3. Can i still e file my 2011 taxes Enter your adjusted gross income for the earlier year 3. Can i still e file my 2011 taxes 23,000   4. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can i still e file my 2011 taxes -0-   5. Can i still e file my 2011 taxes Enter any tax-exempt interest received in the earlier year 5. Can i still e file my 2011 taxes -0-   6. Can i still e file my 2011 taxes Add lines 2 through 5 6. Can i still e file my 2011 taxes 24,000   7. Can i still e file my 2011 taxes Enter your taxable benefits for the earlier year that you previously reported 7. Can i still e file my 2011 taxes -0-   8. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes 24,000   9. Can i still e file my 2011 taxes If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Can i still e file my 2011 taxes 25,000     Note. Can i still e file my 2011 taxes If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 8 more than the amount on line 9?       No. Can i still e file my 2011 taxes Skip lines 10 through 20 and enter -0- on line 21. Can i still e file my 2011 taxes       Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes     11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Can i still e file my 2011 taxes     12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes     13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes     14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes     15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes     16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes     17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes     18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes     19. Can i still e file my 2011 taxes Refigured taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18 19. Can i still e file my 2011 taxes     20. Can i still e file my 2011 taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Can i still e file my 2011 taxes     21. Can i still e file my 2011 taxes Additional taxable benefits. Can i still e file my 2011 taxes Subtract line 20 from line 19. Can i still e file my 2011 taxes Also enter this amount on Worksheet 4, line 20 21. Can i still e file my 2011 taxes -0-     Do not file an amended return for this earlier year. Can i still e file my 2011 taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Can i still e file my 2011 taxes   Jane Jackson's Filled-in Worksheet 4. Can i still e file my 2011 taxes Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. Can i still e file my 2011 taxes $9,000         Note. Can i still e file my 2011 taxes If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Can i still e file my 2011 taxes Otherwise, go on to line 2. Can i still e file my 2011 taxes           2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes 4,500   3. Can i still e file my 2011 taxes Enter the amount from Worksheet 1, line 3 3. Can i still e file my 2011 taxes 25,500   4. Can i still e file my 2011 taxes Enter the amount from Worksheet 1, line 4 4. Can i still e file my 2011 taxes -0-   5. Can i still e file my 2011 taxes Enter the amount from Worksheet 1, line 5 5. Can i still e file my 2011 taxes -0-   6. Can i still e file my 2011 taxes Combine lines 2, 3, 4, and 5 6. Can i still e file my 2011 taxes 30,000   7. Can i still e file my 2011 taxes Enter the amount from Worksheet 1, line 7 7. Can i still e file my 2011 taxes -0-   8. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes 30,000   9. Can i still e file my 2011 taxes Enter the amount from Worksheet 1, line 9. Can i still e file my 2011 taxes But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then, go to line 18 9. Can i still e file my 2011 taxes 25,000   10. Can i still e file my 2011 taxes Is the amount on line 8 more than the amount on line 9? No. Can i still e file my 2011 taxes Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Can i still e file my 2011 taxes  Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes 5,000   11. Can i still e file my 2011 taxes Enter the amount from Worksheet 1, line 11 11. Can i still e file my 2011 taxes 9,000   12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes -0-   13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes 5,000   14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes 2,500   15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes 2,500   16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes -0-   17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes 2,500   18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes 7,650   19. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18 19. Can i still e file my 2011 taxes 2,500   20. Can i still e file my 2011 taxes Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. Can i still e file my 2011 taxes -0-   21. Can i still e file my 2011 taxes Taxable benefits under lump-sum election method. Can i still e file my 2011 taxes Add lines 19 and 20 21. Can i still e file my 2011 taxes $2,500   Next. Can i still e file my 2011 taxes Is line 21 above smaller than Worksheet 1, line 19? No. Can i still e file my 2011 taxes Do not use this method to figure your taxable benefits. Can i still e file my 2011 taxes Follow the instructions on Worksheet 1 to report your benefits. Can i still e file my 2011 taxes  Yes. Can i still e file my 2011 taxes You can elect to report your taxable benefits under this method. Can i still e file my 2011 taxes To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Can i still e file my 2011 taxes Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Can i still e file my 2011 taxes Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Can i still e file my 2011 taxes Disability payments. Can i still e file my 2011 taxes   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Can i still e file my 2011 taxes If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Can i still e file my 2011 taxes If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Can i still e file my 2011 taxes Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. Can i still e file my 2011 taxes Legal expenses. Can i still e file my 2011 taxes   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Can i still e file my 2011 taxes   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Can i still e file my 2011 taxes Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Can i still e file my 2011 taxes If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Can i still e file my 2011 taxes Do not use Worksheet 1 in this case. Can i still e file my 2011 taxes If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Can i still e file my 2011 taxes If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Can i still e file my 2011 taxes Joint return. Can i still e file my 2011 taxes   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Can i still e file my 2011 taxes You do this to get your net benefits when figuring if your combined benefits are taxable. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes John and Mary file a joint return for 2013. Can i still e file my 2011 taxes John received Form SSA-1099 showing $3,000 in box 5. Can i still e file my 2011 taxes Mary also received Form SSA-1099 and the amount in box 5 was ($500). Can i still e file my 2011 taxes John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Can i still e file my 2011 taxes Repayment of benefits received in an earlier year. Can i still e file my 2011 taxes   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Can i still e file my 2011 taxes Deduction $3,000 or less. Can i still e file my 2011 taxes   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Can i still e file my 2011 taxes Claim it on Schedule A (Form 1040), line 23. Can i still e file my 2011 taxes Deduction more than $3,000. Can i still e file my 2011 taxes   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Can i still e file my 2011 taxes Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Can i still e file my 2011 taxes For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Can i still e file my 2011 taxes Then refigure the tax for that year. Can i still e file my 2011 taxes Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Can i still e file my 2011 taxes Subtract the result in (c) from the result in (a). Can i still e file my 2011 taxes   Compare the tax figured in methods (1) and (2). Can i still e file my 2011 taxes Your tax for 2013 is the smaller of the two amounts. Can i still e file my 2011 taxes If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Can i still e file my 2011 taxes If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Can i still e file my 2011 taxes Check box d and enter “I. Can i still e file my 2011 taxes R. Can i still e file my 2011 taxes C. Can i still e file my 2011 taxes 1341” in the space next to that box. Can i still e file my 2011 taxes If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Can i still e file my 2011 taxes Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). Can i still e file my 2011 taxes Worksheet 1. Can i still e file my 2011 taxes Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can i still e file my 2011 taxes Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can i still e file my 2011 taxes None of your benefits are taxable for 2013. Can i still e file my 2011 taxes For more information, see Repayments More Than Gross Benefits . Can i still e file my 2011 taxes If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can i still e file my 2011 taxes Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can i still e file my 2011 taxes           2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes       3. Can i still e file my 2011 taxes Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can i still e file my 2011 taxes       4. Can i still e file my 2011 taxes Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can i still e file my 2011 taxes       5. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can i still e file my 2011 taxes       6. Can i still e file my 2011 taxes Combine lines 2, 3, 4, and 5 6. Can i still e file my 2011 taxes       7. Can i still e file my 2011 taxes Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can i still e file my 2011 taxes  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can i still e file my 2011 taxes       8. Can i still e file my 2011 taxes Is the amount on line 7 less than the amount on line 6?             No. Can i still e file my 2011 taxes None of your social security benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes       9. Can i still e file my 2011 taxes If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can i still e file my 2011 taxes         Note. Can i still e file my 2011 taxes If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 9 less than the amount on line 8?             No. Can i still e file my 2011 taxes None of your benefits are taxable. Can i still e file my 2011 taxes Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can i still e file my 2011 taxes If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can i still e file my 2011 taxes             Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes       11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can i still e file my 2011 taxes       12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes       13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes       14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes       15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes       16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes       17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes       18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes       19. Can i still e file my 2011 taxes Taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18. Can i still e file my 2011 taxes Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can i still e file my 2011 taxes         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can i still e file my 2011 taxes         Worksheet 2. Can i still e file my 2011 taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can i still e file my 2011 taxes             Note. Can i still e file my 2011 taxes If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Can i still e file my 2011 taxes Otherwise, go on to line 2. Can i still e file my 2011 taxes             2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes     3. Can i still e file my 2011 taxes Enter your adjusted gross income for the earlier year 3. Can i still e file my 2011 taxes     4. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can i still e file my 2011 taxes     5. Can i still e file my 2011 taxes Enter any tax-exempt interest received in the earlier year 5. Can i still e file my 2011 taxes     6. Can i still e file my 2011 taxes Add lines 2 through 5 6. Can i still e file my 2011 taxes     7. Can i still e file my 2011 taxes Enter your taxable benefits for the earlier year that you previously reported 7. Can i still e file my 2011 taxes     8. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes     9. Can i still e file my 2011 taxes If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Can i still e file my 2011 taxes       Note. Can i still e file my 2011 taxes If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Can i still e file my 2011 taxes 85) and enter the result on line 17. Can i still e file my 2011 taxes Then go to line 18. Can i still e file my 2011 taxes         10. Can i still e file my 2011 taxes Is the amount on line 8 more than the amount on line 9?       No. Can i still e file my 2011 taxes Skip lines 10 through 20 and enter -0- on line 21. Can i still e file my 2011 taxes       Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8 10. Can i still e file my 2011 taxes     11. Can i still e file my 2011 taxes Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Can i still e file my 2011 taxes     12. Can i still e file my 2011 taxes Subtract line 11 from line 10. Can i still e file my 2011 taxes If zero or less, enter -0- 12. Can i still e file my 2011 taxes     13. Can i still e file my 2011 taxes Enter the smaller of line 10 or line 11 13. Can i still e file my 2011 taxes     14. Can i still e file my 2011 taxes Enter one-half of line 13 14. Can i still e file my 2011 taxes     15. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 14 15. Can i still e file my 2011 taxes     16. Can i still e file my 2011 taxes Multiply line 12 by 85% (. Can i still e file my 2011 taxes 85). Can i still e file my 2011 taxes If line 12 is zero, enter -0- 16. Can i still e file my 2011 taxes     17. Can i still e file my 2011 taxes Add lines 15 and 16 17. Can i still e file my 2011 taxes     18. Can i still e file my 2011 taxes Multiply line 1 by 85% (. Can i still e file my 2011 taxes 85) 18. Can i still e file my 2011 taxes     19. Can i still e file my 2011 taxes Refigured taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 17 or line 18 19. Can i still e file my 2011 taxes     20. Can i still e file my 2011 taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Can i still e file my 2011 taxes     21. Can i still e file my 2011 taxes Additional taxable benefits. Can i still e file my 2011 taxes Subtract line 20 from line 19. Can i still e file my 2011 taxes Also enter this amount on Worksheet 4, line 20 21. Can i still e file my 2011 taxes       Do not file an amended return for this earlier year. Can i still e file my 2011 taxes Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Can i still e file my 2011 taxes   Worksheet 3. Can i still e file my 2011 taxes Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Can i still e file my 2011 taxes Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can i still e file my 2011 taxes           Note. Can i still e file my 2011 taxes If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Can i still e file my 2011 taxes Otherwise, go on to line 2. Can i still e file my 2011 taxes           2. Can i still e file my 2011 taxes Enter one-half of line 1 2. Can i still e file my 2011 taxes     3. Can i still e file my 2011 taxes Enter your adjusted gross income for the earlier year 3. Can i still e file my 2011 taxes     4. Can i still e file my 2011 taxes Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can i still e file my 2011 taxes     5. Can i still e file my 2011 taxes Enter any tax-exempt interest received in the earlier year 5. Can i still e file my 2011 taxes     6. Can i still e file my 2011 taxes Add lines 2 through 5 6. Can i still e file my 2011 taxes     7. Can i still e file my 2011 taxes Enter your taxable benefits for the earlier year that you previously reported 7. Can i still e file my 2011 taxes     8. Can i still e file my 2011 taxes Subtract line 7 from line 6 8. Can i still e file my 2011 taxes     9. Can i still e file my 2011 taxes Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. Can i still e file my 2011 taxes     10. Can i still e file my 2011 taxes Is the amount on line 8 more than the amount on line 9? No. Can i still e file my 2011 taxes Skip lines 10 through 13 and enter -0- on line 14. Can i still e file my 2011 taxes  Yes. Can i still e file my 2011 taxes Subtract line 9 from line 8. Can i still e file my 2011 taxes 10. Can i still e file my 2011 taxes     11. Can i still e file my 2011 taxes Enter one-half of line 10 11. Can i still e file my 2011 taxes     12. Can i still e file my 2011 taxes Refigured taxable benefits. Can i still e file my 2011 taxes Enter the smaller of line 2 or line 11 12. Can i still e file my 2011 taxes     13. Can i still e file my 2011 taxes Enter your taxable benefits for the earlier year (or as refigured due to a previous

The Can I Still E File My 2011 Taxes

Can i still e file my 2011 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. Can i still e file my 2011 taxes Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income taxes on certain items of income they receive from sources within the United States. Can i still e file my 2011 taxes These reduced rates and exemptions vary among countries and specific items of income. Can i still e file my 2011 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. Can i still e file my 2011 taxes Also see Publication 519. Can i still e file my 2011 taxes Many of the individual states of the United States tax the income of their residents. Can i still e file my 2011 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. Can i still e file my 2011 taxes Tax treaties reduce the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes taxes of residents of foreign countries. Can i still e file my 2011 taxes With certain exceptions, they do not reduce the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes taxes of U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizens or residents. Can i still e file my 2011 taxes U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizens and residents are subject to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax on their worldwide income. Can i still e file my 2011 taxes Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes Foreign taxing authorities sometimes require certification from the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Government that an applicant filed an income tax return as a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizen or resident, as part of the proof of entitlement to the treaty benefits. Can i still e file my 2011 taxes See Form 8802, Application for United States Residency Certification, to request a certification. Can i still e file my 2011 taxes Disclosure of a treaty-based position that reduces your tax. Can i still e file my 2011 taxes   If you take the position that any U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax is overruled or otherwise reduced by a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes For more information, see Publication 519 and the Form 8833 instructions. Can i still e file my 2011 taxes   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Can i still e file my 2011 taxes Corporations are subject to a $10,000 penalty for each failure. Can i still e file my 2011 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. Can i still e file my 2011 taxes Pay for certain personal services performed in the United States. Can i still e file my 2011 taxes Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Can i still e file my 2011 taxes Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Can i still e file my 2011 taxes Wages, salaries, and pensions paid by a foreign government. Can i still e file my 2011 taxes Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Can i still e file my 2011 taxes Terms defined. Can i still e file my 2011 taxes   Several terms appear in many of the discussions that follow. Can i still e file my 2011 taxes The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Can i still e file my 2011 taxes The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of these limits, income of Bangladesh entertainers is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 taxes If the ship or aircraft is operated by a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise, the income is subject to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 taxes If the resident of Bangladesh is a shareholder in a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes corporation. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax at the rate of 15%. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes residents), and Do not have a regular base available in the United States for performing the services. Can i still e file my 2011 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. Can i still e file my 2011 taxes Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if the residents meet four requirements. Can i still e file my 2011 taxes They are in the United States for no more than 183 days during the calendar year. Can i still e file my 2011 taxes The income earned in the calendar year in the United States is not more than $5,000. Can i still e file my 2011 taxes Their income is paid by or for an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or regular base of the employer in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes Under that provision, business profits are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. Can i still e file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Can i still e file my 2011 taxes Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes Under that provision, business profits are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. Can i still e file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Can i still e file my 2011 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. Can i still e file my 2011 taxes Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes company. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes Under that provision, business profits are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. Can i still e file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Can i still e file my 2011 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. Can i still e file my 2011 taxes Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if it is not more than $10,000 for the year. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident, and is not borne by a permanent establishment in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Can i still e file my 2011 taxes These exemptions do not apply to directors' fees for service on the board of directors of a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes corporation. Can i still e file my 2011 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). Can i still e file my 2011 taxes However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes and Chinese governments is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 taxes Commonwealth of Independent States Income that residents of a C. Can i still e file my 2011 taxes I. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes member receive for performing personal services in the United States is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if those residents are in the United States for no more than 183 days during the tax year. Can i still e file my 2011 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. Can i still e file my 2011 taxes I. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes member or a resident of a C. Can i still e file my 2011 taxes I. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes member is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes Directors' fees received by residents of Cyprus for service on the board of directors of a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes corporation are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the following three requirements are met. Can i still e file my 2011 taxes The resident is present in the United States for no more than 183 days in any 12-month period. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 taxes If the ship or aircraft is operated by a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise, the income is subject to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they are in the United States for no more than 89 days during the tax year. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet four requirements. Can i still e file my 2011 taxes They are in the United States for no more than 89 days during the tax year. Can i still e file my 2011 taxes They are employees of a resident of, or a permanent establishment in, Egypt. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 taxes Their income is subject to Egyptian tax. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the following requirements are met. Can i still e file my 2011 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. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet three requirements. Can i still e file my 2011 taxes They are in the United States for no more than 183 days during any 12-month period. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet three requirements. Can i still e file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if their visit is principally supported by public funds of France. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes Under that provision, business profits are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. Can i still e file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if the residents meet three requirements. Can i still e file my 2011 taxes They are in the United States for no more than 183 days during the calendar year. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes The income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes Income of German entertainers or athletes is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Can i still e file my 2011 taxes Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes The pay, regardless of amount, is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet three requirements. Can i still e file my 2011 taxes They are in the United States for no more than 183 days during the tax year. Can i still e file my 2011 taxes Their income is paid by or on behalf of an employer who is not a resident of the United States. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 taxes If the ship or aircraft is operated by a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise, the pay is subject to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes Under that provision, business profits are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. Can i still e file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Can i still e file my 2011 taxes Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes company. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet three requirements. Can i still e file my 2011 taxes They are present in the United States for no more than 183 days during the tax year. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet three requirements. Can i still e file my 2011 taxes They are present in the United States no more than 119 days during any consecutive 12-month period. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Can i still e file my 2011 taxes Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if the individual is a member of the regular complement of the ship or aircraft. Can i still e file my 2011 taxes These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. Can i still e file my 2011 taxes Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes However, amounts received for attending meetings in Ireland are not subject to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they are in the United States for no more than 182 days during the tax year. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet four requirements. Can i still e file my 2011 taxes They are in the United States for no more than 182 days during the tax year. Can i still e file my 2011 taxes They are employees of a resident of, or a permanent establishment in, Israel. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 taxes Their income is subject to Israeli tax. Can i still e file my 2011 taxes The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Can i still e file my 2011 taxes Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the following requirements are met. Can i still e file my 2011 taxes The residents are in the United States for no more than 183 days during the tax year. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise is subject to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes contractor. Can i still e file my 2011 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. Can i still e file my 2011 taxes There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Can i still e file my 2011 taxes Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet four requirements. Can i still e file my 2011 taxes They are in the United States for no more than 183 days during the tax year. Can i still e file my 2011 taxes Their income is paid by or for an employer who is not a resident of the United States. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 taxes Their net income received for the services is not more than $5,000 during the tax year. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 taxes If the ship or aircraft is operated by a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise, the pay is subject to U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes corporations are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes Under that provision, business profits are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. Can i still e file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Can i still e file my 2011 taxes Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the following three requirements are met. Can i still e file my 2011 taxes The resident is in the United States for no more than 183 days in any 12-month period. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if the residents meet four requirements. Can i still e file my 2011 taxes They are in the United States for no more than 182 days during the tax year. Can i still e file my 2011 taxes They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Can i still e file my 2011 taxes Their compensation is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 taxes Their income for those services is not more than $3,000. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the following requirements are met. Can i still e file my 2011 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. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the following requirements are met. Can i still e file my 2011 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. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Can i still e file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes enterprise. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes Under that provision, business profits are exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. Can i still e file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Can i still e file my 2011 taxes Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet the following requirements. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax. Can i still e file my 2011 taxes Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the individual is a member of the regular complement of the ship or aircraft. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. Can i still e file my 2011 taxes Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if the following three requirements are met. Can i still e file my 2011 taxes The resident is present in the United States for no more than 183 days in a 12-month period. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the residents meet three requirements. Can i still e file my 2011 taxes They are in the United States for less than 183 days during the tax year. Can i still e file my 2011 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. Can i still e file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. Can i still e file my 2011 taxes Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the individual is a member of the regular complement of the ship or aircraft. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes S. Can i still e file my 2011 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. Can i still e file my 2011 taxes Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes income tax if the following three requirements are met. Can i still e file my 2011 taxes The resident is in the United States for no more than 183 days during the tax year. Can i still e file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes resident. Can i still e file my 2011 taxes The income is not borne by a permanent establishment or fixed base the employer has in the United States. Can i still e file my 2011 taxes Income received by a Netherlands resident for employment as a member of the regular complement of a ship or