Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free 1040ez Forms

Military Onesource TaxesFile 2011 Taxes Online LateAmend A Tax Return 20101040ez FormEfile 2011 Tax ReturnMilitaryonesource Taxes1040a 2012Do I Amend Tax ReturnIrse FileFile State Income TaxesAmended State Tax Form1040Free State Tax Filing 2012How Do I File An Amended ReturnFree Downloadable Irs Tax FormsIrs Gov Form 1040nrForm 1040x 2008Irs 2012 TaxesFederal 1040x FormFree File State Taxes Online1040ez Form For 2012Irs Amended Taxes2006 Tax FilingH&r Block Free OnlineFill 1040x Form E TaxesNeed To Amend 2012 Tax ReturnAmend My 2011 TaxesH&r Block Free FileFree 1040ez Forms1040 Ez Form 20112011 EfileFile Taxes Online FreeHow To Fill Out Amended Tax Form1040x TaxHow Do I File 2010 TaxesH & R Block Online1040ez Online FreeAmend Federal Tax ReturnEz Tax ReturnFree Federal And State Taxes

Free 1040ez Forms

Free 1040ez forms Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Free 1040ez forms Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Free 1040ez forms Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Free 1040ez forms Vea la Tabla V que aparece a continuación. Free 1040ez forms Tabla V. Free 1040ez forms Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Free 1040ez forms SI busca más información sobre la deducción por. Free 1040ez forms . Free 1040ez forms . Free 1040ez forms ENTONCES vea. Free 1040ez forms . Free 1040ez forms . Free 1040ez forms Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Free 1040ez forms Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Free 1040ez forms Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Free 1040ez forms Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Free 1040ez forms Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Free 1040ez forms Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Free 1040ez forms Multa por retiro prematuro de ahorros el capítulo 7 . Free 1040ez forms Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Free 1040ez forms Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Free 1040ez forms Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Free 1040ez forms Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Free 1040ez forms Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Free 1040ez forms Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Free 1040ez forms S. Free 1040ez forms Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Free 1040ez forms Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Free 1040ez forms Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Free 1040ez forms Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Free 1040ez forms Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Free 1040ez forms Table of Contents 17. Free 1040ez forms   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Free 1040ez forms   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Free 1040ez forms Documento (instrumento) de divorcio o separación judicial. Free 1040ez forms Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Free 1040ez forms Impuestos y seguro. Free 1040ez forms Otros pagos a terceros. Free 1040ez forms Documentos Firmados Después de 1984Pagos a terceros. Free 1040ez forms Excepción. Free 1040ez forms Pagos sustitutivos. Free 1040ez forms Específicamente designado como pensión para hijos menores. Free 1040ez forms Contingencia relacionada con su hijo. Free 1040ez forms Pago claramente asociado con una contingencia. Free 1040ez forms Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Free 1040ez forms   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
Español

Agriculture and Farming

Find agricultural research, farm news, pest management policies, and more.

The Free 1040ez Forms

Free 1040ez forms 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. Free 1040ez forms Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Free 1040ez forms S. Free 1040ez forms income taxes on certain items of income they receive from sources within the United States. Free 1040ez forms These reduced rates and exemptions vary among countries and specific items of income. Free 1040ez forms 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. Free 1040ez forms Also see Publication 519. Free 1040ez forms Many of the individual states of the United States tax the income of their residents. Free 1040ez forms 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. Free 1040ez forms Tax treaties reduce the U. Free 1040ez forms S. Free 1040ez forms taxes of residents of foreign countries. Free 1040ez forms With certain exceptions, they do not reduce the U. Free 1040ez forms S. Free 1040ez forms taxes of U. Free 1040ez forms S. Free 1040ez forms citizens or residents. Free 1040ez forms U. Free 1040ez forms S. Free 1040ez forms citizens and residents are subject to U. Free 1040ez forms S. Free 1040ez forms income tax on their worldwide income. Free 1040ez forms Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms Foreign taxing authorities sometimes require certification from the U. Free 1040ez forms S. Free 1040ez forms Government that an applicant filed an income tax return as a U. Free 1040ez forms S. Free 1040ez forms citizen or resident, as part of the proof of entitlement to the treaty benefits. Free 1040ez forms See Form 8802, Application for United States Residency Certification, to request a certification. Free 1040ez forms Disclosure of a treaty-based position that reduces your tax. Free 1040ez forms   If you take the position that any U. Free 1040ez forms S. Free 1040ez forms tax is overruled or otherwise reduced by a U. Free 1040ez forms S. Free 1040ez forms treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms For more information, see Publication 519 and the Form 8833 instructions. Free 1040ez forms   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Free 1040ez forms Corporations are subject to a $10,000 penalty for each failure. Free 1040ez forms 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. Free 1040ez forms Pay for certain personal services performed in the United States. Free 1040ez forms Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Free 1040ez forms Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Free 1040ez forms Wages, salaries, and pensions paid by a foreign government. Free 1040ez forms Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Free 1040ez forms Terms defined. Free 1040ez forms   Several terms appear in many of the discussions that follow. Free 1040ez forms The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Free 1040ez forms The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Free 1040ez forms   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. Free 1040ez forms   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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms Regardless of these limits, income of Bangladesh entertainers is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms If the ship or aircraft is operated by a U. Free 1040ez forms S. Free 1040ez forms enterprise, the income is subject to U. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms If the resident of Bangladesh is a shareholder in a U. Free 1040ez forms S. Free 1040ez forms corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Free 1040ez forms S. Free 1040ez forms corporation. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax at the rate of 15%. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Free 1040ez forms S. Free 1040ez forms residents), and Do not have a regular base available in the United States for performing the services. Free 1040ez forms 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. Free 1040ez forms Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms tax if the residents meet four requirements. Free 1040ez forms They are in the United States for no more than 183 days during the calendar year. Free 1040ez forms The income earned in the calendar year in the United States is not more than $5,000. Free 1040ez forms Their income is paid by or for an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms The income is not borne by a permanent establishment or regular base of the employer in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms Under that provision, business profits are exempt from U. Free 1040ez forms S. Free 1040ez forms income tax unless the individual has a permanent establishment in the United States. Free 1040ez forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free 1040ez forms Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms 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. Free 1040ez forms Under that provision, business profits are exempt from U. Free 1040ez forms S. Free 1040ez forms income tax unless the individual has a permanent establishment in the United States. Free 1040ez forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free 1040ez forms 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. Free 1040ez forms Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms company. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms 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. Free 1040ez forms Under that provision, business profits are exempt from U. Free 1040ez forms S. Free 1040ez forms income tax unless the individual has a permanent establishment in the United States. Free 1040ez forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free 1040ez forms 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. Free 1040ez forms Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Free 1040ez forms S. Free 1040ez forms tax if it is not more than $10,000 for the year. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident, and is not borne by a permanent establishment in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Free 1040ez forms These exemptions do not apply to directors' fees for service on the board of directors of a U. Free 1040ez forms S. Free 1040ez forms corporation. Free 1040ez forms 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). Free 1040ez forms However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Free 1040ez forms S. Free 1040ez forms and Chinese governments is exempt from U. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms Commonwealth of Independent States Income that residents of a C. Free 1040ez forms I. Free 1040ez forms S. Free 1040ez forms member receive for performing personal services in the United States is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if those residents are in the United States for no more than 183 days during the tax year. Free 1040ez forms 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. Free 1040ez forms I. Free 1040ez forms S. Free 1040ez forms member or a resident of a C. Free 1040ez forms I. Free 1040ez forms S. Free 1040ez forms member is exempt from U. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms Directors' fees received by residents of Cyprus for service on the board of directors of a U. Free 1040ez forms S. Free 1040ez forms corporation are exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available, they are taxed only on income attributable to the fixed base. Free 1040ez forms Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the following three requirements are met. Free 1040ez forms The resident is present in the United States for no more than 183 days in any 12-month period. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms If the ship or aircraft is operated by a U. Free 1040ez forms S. Free 1040ez forms enterprise, the income is subject to U. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they are in the United States for no more than 89 days during the tax year. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet four requirements. Free 1040ez forms They are in the United States for no more than 89 days during the tax year. Free 1040ez forms They are employees of a resident of, or a permanent establishment in, Egypt. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms Their income is subject to Egyptian tax. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available, they are taxed on the income attributable to the fixed base. Free 1040ez forms Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the following requirements are met. Free 1040ez forms 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. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet three requirements. Free 1040ez forms They are in the United States for no more than 183 days during any 12-month period. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet three requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Free 1040ez forms S. Free 1040ez forms tax if their visit is principally supported by public funds of France. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms Under that provision, business profits are exempt from U. Free 1040ez forms S. Free 1040ez forms income tax unless the individual has a permanent establishment in the United States. Free 1040ez forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax if the residents meet three requirements. Free 1040ez forms They are in the United States for no more than 183 days during the calendar year. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms The income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms Income of German entertainers or athletes is exempt from U. Free 1040ez forms S. Free 1040ez forms tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Free 1040ez forms Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms The pay, regardless of amount, is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet three requirements. Free 1040ez forms They are in the United States for no more than 183 days during the tax year. Free 1040ez forms Their income is paid by or on behalf of an employer who is not a resident of the United States. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms If the ship or aircraft is operated by a U. Free 1040ez forms S. Free 1040ez forms enterprise, the pay is subject to U. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms Under that provision, business profits are exempt from U. Free 1040ez forms S. Free 1040ez forms income tax unless the individual has a permanent establishment in the United States. Free 1040ez forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free 1040ez forms Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms company. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available, they are taxed only on income attributable to the fixed base. Free 1040ez forms Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet three requirements. Free 1040ez forms They are present in the United States for no more than 183 days during the tax year. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms enterprise. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Free 1040ez forms Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet three requirements. Free 1040ez forms They are present in the United States no more than 119 days during any consecutive 12-month period. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax if the individual is a member of the regular complement of the ship or aircraft. Free 1040ez forms 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. Free 1040ez forms Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms However, amounts received for attending meetings in Ireland are not subject to U. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they are in the United States for no more than 182 days during the tax year. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet four requirements. Free 1040ez forms They are in the United States for no more than 182 days during the tax year. Free 1040ez forms They are employees of a resident of, or a permanent establishment in, Israel. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms Their income is subject to Israeli tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the following requirements are met. Free 1040ez forms The residents are in the United States for no more than 183 days during the tax year. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Free 1040ez forms S. Free 1040ez forms enterprise is subject to U. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms contractor. Free 1040ez forms 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. Free 1040ez forms There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Free 1040ez forms Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet four requirements. Free 1040ez forms They are in the United States for no more than 183 days during the tax year. Free 1040ez forms Their income is paid by or for an employer who is not a resident of the United States. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms Their net income received for the services is not more than $5,000 during the tax year. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms If the ship or aircraft is operated by a U. Free 1040ez forms S. Free 1040ez forms enterprise, the pay is subject to U. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Free 1040ez forms S. Free 1040ez forms corporations are exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms Under that provision, business profits are exempt from U. Free 1040ez forms S. Free 1040ez forms income tax unless the individual has a permanent establishment in the United States. Free 1040ez forms If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Free 1040ez forms Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Free 1040ez forms Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the following three requirements are met. Free 1040ez forms The resident is in the United States for no more than 183 days in any 12-month period. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax if the residents meet four requirements. Free 1040ez forms They are in the United States for no more than 182 days during the tax year. Free 1040ez forms They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Free 1040ez forms Their compensation is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms Their income for those services is not more than $3,000. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Free 1040ez forms Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the following requirements are met. Free 1040ez forms 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. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms enterprise. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Free 1040ez forms Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the following requirements are met. Free 1040ez forms 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. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms enterprise. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free 1040ez forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free 1040ez forms Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms enterprise. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms Under that provision, business profits are exempt from U. Free 1040ez forms S. Free 1040ez forms income tax unless the individual has a permanent establishment in the United States. Free 1040ez forms If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Free 1040ez forms Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet the following requirements. Free 1040ez forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free 1040ez forms Their income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms tax. Free 1040ez forms Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the individual is a member of the regular complement of the ship or aircraft. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms If they have a fixed base available, they are taxed only on income attributable to the fixed base. Free 1040ez forms Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms tax if the following three requirements are met. Free 1040ez forms The resident is present in the United States for no more than 183 days in a 12-month period. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free 1040ez forms The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms 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. Free 1040ez forms This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Free 1040ez forms Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Free 1040ez forms S. Free 1040ez forms tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the residents meet three requirements. Free 1040ez forms They are in the United States for less than 183 days during the tax year. Free 1040ez forms 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. Free 1040ez forms Their income is not borne by a permanent establishment that the employer has in the United States. Free 1040ez forms Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the individual is a member of the regular complement of the ship or aircraft. Free 1040ez forms 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. Free 1040ez forms 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. Free 1040ez forms S. Free 1040ez forms income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Free 1040ez forms Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Free 1040ez forms S. Free 1040ez forms income tax if the following three requirements are met. Free 1040ez forms The resident is in the United States for no more than 183 days during the tax year. Free 1040ez forms The income is paid by, or on behalf of, an employer who is not a U. Free 1040ez forms S. Free 1040ez forms resident. Free 1040ez forms The income is not borne by a permanent establishment or fixed base the employer has in the United States. Free 1040ez forms Income received by a Netherlands resident for employment as a member of the regular complement of a ship or