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Filing An Amendment To Taxes

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Filing An Amendment To Taxes

Filing an amendment to taxes Publication 561 - Additional Material Table of Contents Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Tax Publications for Individual Taxpayers and Commonly Used Tax Forms. Filing an amendment to taxes  Summary: This is a listing of tax publications and commonly used tax forms. Filing an amendment to taxes The text states:Tax Publications for Individual Taxpayers. Filing an amendment to taxes  See How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Filing an amendment to taxes General Guides. Filing an amendment to taxes   1--Your Rights as a Taxpayer 17--Your Federal Income Tax (For Individuals) 334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509--Tax Calendars for 2007 553--Highlights of 2006 Tax Changes 910--IRS Guide to Free Tax Services Specialized Publications. Filing an amendment to taxes   3--Armed Forces' Tax Guide 54--Tax Guide for U. Filing an amendment to taxes S. Filing an amendment to taxes Citizens and Residents Aliens Abroad 225--Farmer's Tax Guide 463--Travel, Entertainment, Gift, and Car Expenses 501--Exemptions, Standard Deduction, and Filing Information 502--Medical and Dental Expenses 503--Child and Dependent Care Expenses 504--Divorced or Separated Individuals 505--Tax Withholding and Estimated Tax 514--Foreign Tax Credit for Individuals 516--U. Filing an amendment to taxes S. Filing an amendment to taxes Government Civilian Employees Stationed Abroad 517--Social Security and Other Information for Members of the Clergy and Religious Workers 519--U. Filing an amendment to taxes S. Filing an amendment to taxes Tax Guide for Aliens 520--Scholarships and Fellowships 521--Moving Expenses 523--Selling Your Home 524--Credit for the Elderly or the Disabled 525--Taxable and Nontaxable Income 526--Charitable Contributions 527--Residential Rental Property 529--Miscellaneous Deductions 530--Tax Information for First-Time Homeowners 531--Reporting Tip Income 536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537--Installment Sales 541--Partnerships 544--Sales and Other Dispositions of Assets 547--Casualties, Disasters, and Thefts 550--Investment Income and Expenses 551--Basis of Assets 552--Recordkeeping for Individuals 554--Older Americans' Tax Guide 555--Community Property 556--Examination of Returns, Appeal Rights, and Claims for Refund 559--Survivors, Executors, and Administrators 561--Determining the Value of Donated Property 564--Mutual Fund Distributions 570--Tax Guide for Individuals With Income From U. Filing an amendment to taxes S. Filing an amendment to taxes Possessions 571--Tax-Sheltered Annuity Plans (403(b) Plans) 575--Pension and Annuity Income 584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587--Business Use of Your Home (Including Use by Daycare Providers) 590--Individual Retirement Arrangements (IRAs) 593--Tax Highlights for U. Filing an amendment to taxes S. Filing an amendment to taxes Citizens and Residents Going Abroad 594--What You Should Know About the IRS Collection Process 596--Earned Income Credit (EIC) 721--Tax Guide to U. Filing an amendment to taxes S. Filing an amendment to taxes Civil Service Retirement Benefits 901--U. Filing an amendment to taxes S. Filing an amendment to taxes Tax Treaties 907--Tax Highlights for Persons with Disabilities 908--Bankruptcy Tax Guide 915--Social Security and Equivalent Railroad Retirement Benefits 919--How Do I Adjust My Tax Withholding? 925--Passive Activity and At-Risk Rules 926--Household Employer's Tax Guide 929--Tax Rules for Children and Dependents 936--Home Mortgage Interest Deduction 946--How to Depreciate Property 947--Practice Before the IRS and Power of Attorney 950--Introduction to Estate and Gift Taxes 967--The IRS Will Figure Your Tax 969--Health Savings Accounts and Other Tax-Favored Health Plans 970--Tax Benefits for Education 971--Innocent Spouse Relief 972--Child Tax Credit 1542--Per Diem Rates 1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546--The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems Spanish Language Publications. Filing an amendment to taxes   1SP--Derechos del Contribuyente 579SP--Cómo Preparar la Declaración de Impuesto Federal 594SP--Que es lo que Debemos Saber sobre el Proceso de Cobro del IRS 596SP--Crédito por Ingreso del Trabajo 850--English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP--Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax Forms. Filing an amendment to taxes  See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. Filing an amendment to taxes 1040--U. Filing an amendment to taxes S. Filing an amendment to taxes Individual Income Tax Return Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends Schedule C--Profit or Loss From Business Schedule C-EZ--Net Profit From Business Schedule D--Capital Gains and Losses Schedule D-1--Continuation Sheet for Schedule D Schedule E--Supplemental Income and Loss Schedule EIC--Earned Income Credit Schedule F--Profit or Loss From Farming Schedule H--Household Employment Taxes Schedule J--Income Averaging for Farmers and Fishermen Schedule R--Credit for the Elderly or the Disabled Schedule SE--Self-Employment Tax 1040A--U. Filing an amendment to taxes S. Filing an amendment to taxes Individual Income Tax Return Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers 1040EZ--Income Tax Return for Single and Joint Filers With No Dependents 1040-ES--Estimated Tax for Individuals 1040X--Amended U. Filing an amendment to taxes S. Filing an amendment to taxes Individual Income Tax Return 2106--Employee Business Expenses 2106-EZ--Unreimbursed Employee Business Expenses 2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441--Child and Dependent Care Expenses 2848--Power of Attorney and Declaration of Representative 3903--Moving Expenses 4562--Depreciation and Amortization 4868--Application for Automatic Extension of Time To File U. Filing an amendment to taxes S. Filing an amendment to taxes Individual Income Tax Return 4952--Investment Interest Expense Deduction 5329--Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251--Alternative Minimum Tax--Individuals 8283--Noncash Charitable Contributions 8582--Passive Activity Loss Limitations 8606--Nondeductible IRAs 8812--Additional Child Tax Credit 8822--Change of Address 8829--Expenses for Business Use of Your Home 8863--Education Credits 9465--Installment Agreement Request Prev  Up  Next   Home   More Online Publications
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The Filing An Amendment To Taxes

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