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Filing Tax Extension

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Filing Tax Extension

Filing tax extension Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Filing tax extension Proc. Filing tax extension 2013-21 Table of Contents SECTION 1. Filing tax extension PURPOSE SECTION 2. Filing tax extension BACKGROUND SECTION 3. Filing tax extension SCOPE SECTION 4. Filing tax extension APPLICATION. Filing tax extension 01 Limitations on Depreciation Deductions for Certain Automobiles. Filing tax extension . Filing tax extension 02 Inclusions in Income of Lessees of Passenger Automobiles. Filing tax extension SECTION 5. Filing tax extension EFFECTIVE DATE SECTION 6. Filing tax extension DRAFTING INFORMATION SECTION 1. Filing tax extension PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Filing tax extension The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Filing tax extension SECTION 2. Filing tax extension BACKGROUND . Filing tax extension 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Filing tax extension For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Filing tax extension The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Filing tax extension This change reflects the higher rate of price inflation for trucks and vans since 1988. Filing tax extension . Filing tax extension 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Filing tax extension L. Filing tax extension No. Filing tax extension 112-240, 126 Stat. Filing tax extension 2313 (Jan. Filing tax extension 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Filing tax extension Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Filing tax extension . Filing tax extension 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Filing tax extension Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Filing tax extension Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Filing tax extension Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Filing tax extension This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Filing tax extension . Filing tax extension 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Filing tax extension The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Filing tax extension Under § 1. Filing tax extension 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Filing tax extension One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Filing tax extension Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Filing tax extension SECTION 3. Filing tax extension SCOPE . Filing tax extension 01 The limitations on depreciation deductions in section 4. Filing tax extension 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Filing tax extension . Filing tax extension 02 The tables in section 4. Filing tax extension 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Filing tax extension Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Filing tax extension See Rev. Filing tax extension Proc. Filing tax extension 2008-22, 2008-1 C. Filing tax extension B. Filing tax extension 658, for passenger automobiles first leased during calendar year 2008; Rev. Filing tax extension Proc. Filing tax extension 2009-24, 2009-17 I. Filing tax extension R. Filing tax extension B. Filing tax extension 885, for passenger automobiles first leased during calendar year 2009; Rev. Filing tax extension Proc. Filing tax extension 2010-18, 2010-09 I. Filing tax extension R. Filing tax extension B. Filing tax extension 427, as amplified and modified by section 4. Filing tax extension 03 of Rev. Filing tax extension Proc. Filing tax extension 2011-21, 2011-12 I. Filing tax extension R. Filing tax extension B. Filing tax extension 560, for passenger automobiles first leased during calendar year 2010; Rev. Filing tax extension Proc. Filing tax extension 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Filing tax extension Proc. Filing tax extension 2012-23, 2012-14 I. Filing tax extension R. Filing tax extension B. Filing tax extension 712, for passenger automobiles first leased during calendar year 2012. Filing tax extension SECTION 4. Filing tax extension APPLICATION . Filing tax extension 01 Limitations on Depreciation Deductions for Certain Automobiles. Filing tax extension (1) Amount of the inflation adjustment. Filing tax extension (a) Passenger automobiles (other than trucks or vans). Filing tax extension Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Filing tax extension Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Filing tax extension The new car component of the CPI was 115. Filing tax extension 2 for October 1987 and 143. Filing tax extension 787 for October 2012. Filing tax extension The October 2012 index exceeded the October 1987 index by 28. Filing tax extension 587. Filing tax extension Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Filing tax extension 8 percent (28. Filing tax extension 587/115. Filing tax extension 2 x 100%). Filing tax extension The dollar limitations in § 280F(a) are multiplied by a factor of 0. Filing tax extension 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Filing tax extension This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Filing tax extension (b) Trucks and vans. Filing tax extension To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Filing tax extension The new truck component of the CPI was 112. Filing tax extension 4 for October 1987 and 149. Filing tax extension 386 for October 2012. Filing tax extension The October 2012 index exceeded the October 1987 index by 36. Filing tax extension 986. Filing tax extension Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Filing tax extension 9 percent (36. Filing tax extension 986/112. Filing tax extension 4 x 100%). Filing tax extension The dollar limitations in § 280F(a) are multiplied by a factor of 0. Filing tax extension 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Filing tax extension This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Filing tax extension (2) Amount of the limitation. Filing tax extension Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Filing tax extension Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Filing tax extension Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Filing tax extension REV. Filing tax extension PROC. Filing tax extension 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Filing tax extension PROC. Filing tax extension 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Filing tax extension PROC. Filing tax extension 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Filing tax extension PROC. Filing tax extension 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Filing tax extension 02 Inclusions in Income of Lessees of Passenger Automobiles. Filing tax extension A taxpayer must follow the procedures in § 1. Filing tax extension 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Filing tax extension In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Filing tax extension REV. Filing tax extension PROC. Filing tax extension 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Filing tax extension PROC. Filing tax extension 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Filing tax extension EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Filing tax extension SECTION 6. Filing tax extension DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Filing tax extension Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Filing tax extension For further information regarding this revenue procedure, contact Mr. Filing tax extension Harvey at (202) 622-4930 (not a toll-free call). Filing tax extension Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Filing Tax Extension

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