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Federal ez form Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Federal ez form Ordering forms and publications. Federal ez form Useful Items - You may want to see: Reminder Photographs of missing children. Federal ez form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal ez form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal ez form Introduction This publication provides supplemental federal income tax information for partnerships and partners. Federal ez form It supplements the information provided in the Instructions for Form 1065, U. Federal ez form S. Federal ez form Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Federal ez form Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Federal ez form Partners must include partnership items on their tax returns. Federal ez form For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Federal ez form Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Federal ez form Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Federal ez form For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Federal ez form 6231(a)(7)-1 of the regulations. Federal ez form Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Federal ez form S. Federal ez form Return of Income for Electing Large Partnerships. Federal ez form For the rules that apply to these partnerships, see the instructions for Form 1065-B. Federal ez form However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Federal ez form Withholding on foreign partner or firm. Federal ez form   If a partnership acquires a U. Federal ez form S. Federal ez form real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). Federal ez form If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. Federal ez form A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. Federal ez form S. Federal ez form trade or business. Federal ez form A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Federal ez form   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Federal ez form Comments and suggestions. Federal ez form   We welcome your comments about this publication and your suggestions for future editions. Federal ez form   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. Federal ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal ez form    You can send us comments from www. Federal ez form irs. Federal ez form gov/formspubs. Federal ez form Click on “More Information” and then on “Comment on Tax Forms and Publications. Federal ez form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal ez form Tax questions. Federal ez form   If you have a tax question, check the information available at IRS. Federal ez form gov or call 1-800-829-4933. Federal ez form We cannot answer tax questions at the address listed above. Federal ez form Ordering forms and publications. Federal ez form    Visit www. Federal ez form irs. Federal ez form gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. Federal ez form Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Federal ez form Prev  Up  Next   Home   More Online Publications
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LT 39 (Letter 3228) Frequently Asked Questions (FAQs)

What is the notice telling me?

This is a reminder notice required by law informing you that you owe overdue tax.

What do I have to do?

If you are already working with us to resolve the balance, no action is required. You should contact us if you have unanswered questions about the overdue taxes or wrote or called us over 30 days ago and have not received a response. If you are able to pay the amount owed, send us full payment as outlined in the letter. If you are unable to full pay or believe that the overdue tax is incorrect, call us to resolve the account.

How much time do I have?

To avoid enforcement action, contact us within 10 days of the date on the letter.

What happens if I don't pay?

Enforced collection action may be taken to collect the amount you owe, including the filing of a Notice of Federal Tax Lien, or garnishment of your wages or other income sources, and/or bank accounts. A lien is a public notice to your creditors that the government has a right to your interests in your current assets and assets you acquire after we file the lien; it can affect your ability to obtain credit.

Who should I contact?

Contact us at the phone number shown on the letter.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already paid or arranged for an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 03-Feb-2014

The Federal Ez Form

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