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H&r block tax form 14. H&r block tax form   Venta de Bienes Table of Contents Recordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa Recordatorio Ingresos del extranjero. H&r block tax form  Si es ciudadano de los EE. H&r block tax form UU. H&r block tax form y vende propiedad ubicada fuera de los Estados Unidos, tiene que declarar todas las ganancias y pérdidas provenientes de la venta de dicha propiedad en su declaración de impuestos, a menos que esté exenta conforme a las leyes de los Estados Unidos. H&r block tax form Este es el caso independientemente de si vive en o fuera de los Estados Unidos e independientemente de si recibe o no un Formulario 1099 del pagador. H&r block tax form Introduction Este capítulo trata sobre las consecuencias tributarias de vender o canjear bienes de inversión. H&r block tax form Entre los temas que se explican, se encuentran: Qué es una venta o canje. H&r block tax form Cómo calcular una ganancia o pérdida. H&r block tax form Canjes no sujetos a impuestos. H&r block tax form Transacciones entre partes vinculadas. H&r block tax form Pérdidas o ganancias de capital. H&r block tax form Bienes de capital y bienes que no son de capital. H&r block tax form Período de tenencia. H&r block tax form Reinversión de la ganancia proveniente de la venta de valores cotizados en bolsa. H&r block tax form Otras transacciones de bienes. H&r block tax form   Algunos traspasos de bienes no se tratan aquí. H&r block tax form Éstos se explican en otras publicaciones del IRS. H&r block tax form Dichas transacciones incluyen: La venta de una vivienda principal, que se explica en el capítulo 15. H&r block tax form Las ventas a plazos, las cuales se explican en la Publicación 537, Installment Sales (Ventas a plazo), en inglés. H&r block tax form Las transacciones que incluyen propiedades comerciales, las cuales se explican en la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. H&r block tax form Las enajenaciones de una participación en una actividad pasiva, las cuales se explican en la Publicación 925, Passive Activity and At-Risk Rules (Actividad pasiva y las reglas sobre el monto de riesgo), en inglés. H&r block tax form    La Publicación 550, Investment Income and Expenses (Including Capital Gains and Losses) (Ingresos y gastos de inversión (incluidas ganancias y pérdidas de capital)), en inglés, provee información más detallada acerca de las ventas y canjes de bienes de inversión. H&r block tax form La Publicación 550 incluye información acerca de las reglas sobre deudas incobrables no empresariales, combinación de contratos de opción de compra y venta, contratos conforme a la sección 1256, contratos de opción de compra y venta, futuros de productos básicos, ventas en descubierto y ventas ficticias. H&r block tax form También trata sobre los gastos relacionados con las inversiones. H&r block tax form Useful Items - You may want to see: Publicación 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital), en inglés 8824 Like-Kind Exchanges (Intercambios de bienes del mismo tipo), en inglés Ventas y Canjes Si durante el año vendió bienes como acciones, bonos o ciertos productos básicos a través de un agente corredor bursátil, por cada venta, éste debería entregarle el Formulario 1099-B, Proceeds From Broker and Barter Exchange Transactions (Ganancias de transacciones de agentes de bolsa y trueque), en inglés, o un documento sustitutivo. H&r block tax form Por lo general, debería recibir el documento a más tardar el 15 de febrero del año siguiente. H&r block tax form Este documento mostrará las ganancias brutas de la venta. H&r block tax form Si usted vendió un valor bursátil amparado en el año 2013, la base de éste se indicará en su Formulario 1099-B (o documento sustitutivo). H&r block tax form Por lo general, un valor bursátil amparado es un valor bursátil que usted adquirió después de 2010 con ciertas excepciones. H&r block tax form Vea las Instrucciones para el Formulario 8949, en inglés. H&r block tax form El corredor le entregará al IRS una copia del Formulario 1099-B. H&r block tax form Use el Formulario 1099-B (o documento sustitutivo que le haya entregado el agente) para completar el Formulario 8949. H&r block tax form Qué es una Venta o Canje En esta sección se explica qué es una venta o canje. H&r block tax form También se explican ciertas transacciones y ciertos acontecimientos que se tratan como ventas o canjes. H&r block tax form Normalmente, una “venta” es el traspaso de bienes por dinero o hipoteca, pagaré u otra promesa de pago. H&r block tax form Un “canje” es el traspaso de bienes por otros bienes o servicios y se pueden imponer impuestos del mismo modo que una venta. H&r block tax form Compra y venta. H&r block tax form   Normalmente, una transacción no es un canje cuando vende voluntariamente bienes a cambio de efectivo e inmediatamente compra bienes similares para reponerlos. H&r block tax form La venta y compra son dos transacciones separadas. H&r block tax form No obstante, consulte Intercambios de bienes del mismo tipo bajo Canjes no Sujetos a Impuestos, más adelante. H&r block tax form Redención de acciones. H&r block tax form   Una redención de acciones se considera una venta o canje y está sujeta a las disposiciones de pérdidas o ganancias de capital a menos que la misma sea un dividendo u otra distribución de acciones. H&r block tax form Dividendo versus venta o canje. H&r block tax form   Una redención se trata como venta, canje, dividendo u otra distribución dependiendo de las circunstancias de cada caso. H&r block tax form Se tendrá en cuenta tanto la titularidad directa como la titularidad indirecta de la cartera de acciones. H&r block tax form La redención se considera una venta o canje de acciones si: La redención no es esencialmente equivalente a un dividendo (consulte el capítulo 8); Existe una redención de acciones muy desproporcionada; Existe una redención total de todas las acciones de la sociedad anónima que posee el accionista o Esta redención es una distribución en la liquidación parcial de una sociedad anónima. H&r block tax form Redención o cancelación de bonos. H&r block tax form   Normalmente, una redención o cancelación de bonos o pagarés al vencimiento se considera venta o canje. H&r block tax form   Además, una modificación significativa de un bono se trata como un canje del bono original por uno nuevo. H&r block tax form Para más información, vea la sección 1. H&r block tax form 1001-3 del Reglamento. H&r block tax form Rescate de acciones. H&r block tax form   El rescate de acciones efectuado por un accionista predominante que retiene la titularidad de más de la mitad de las acciones con derecho de voto pertenecientes a la sociedad anónima se considera una aportación al capital y no una pérdida inmediata deducible del ingreso sujeto a impuestos. H&r block tax form El accionista rescatante tiene que reasignar su base de las acciones rescatadas a las acciones que retuvo. H&r block tax form Valores bursátiles sin valor. H&r block tax form    Todas las acciones, los derechos de suscripción y bonos (que no sean aquéllos para la venta por un agente de valores) que perdieron por completo su valor durante el año tributario se considerarán vendidos el último día del año tributario. H&r block tax form Esto es aplicable si su pérdida de capital es de largo o corto plazo. H&r block tax form Consulte Período de Tenencia , más adelante. H&r block tax form   Los valores bursátiles sin valor incluyen también aquéllos abandonados después del 12 de marzo de 2008. H&r block tax form Para abandonar valores, tiene que renunciar permanentemente a todo derecho a los mismos sin recibir compensación alguna a cambio de éstos. H&r block tax form Todos los hechos y circunstancias determinan si la transacción se caracteriza correctamente como abandono u otro tipo de transacción, como una venta o intercambio, aportación al capital, dividendo o regalo. H&r block tax form    Si es contribuyente que usa el método de efectivo y realiza los pagos con un pagaré negociable que emitió para acciones que luego perdieron su valor, puede deducir estos pagos como pérdidas en los años en que realmente hizo los pagos. H&r block tax form No los deduzca en el año en que las acciones perdieron su valor. H&r block tax form Cómo declarar pérdidas. H&r block tax form    Declare los valores bursátiles sin valor en la Parte I o en la Parte II del Formulario 8949, según corresponda. H&r block tax form En la columna (a), anote “Worthless” (Sin valor). H&r block tax form Declare las transacciones de valores bursátiles sin valor en el Formulario 8949. H&r block tax form Marque el recuadro apropiado que corresponda a la clase de transacción. H&r block tax form Vea el Formulario 8949 y las Instrucciones para el Formulario 8949, en inglés. H&r block tax form Si desea obtener más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), Capital Gains and Losses (Ganancias y pérdidas de capital), vea Cómo Declarar Ganancias y Pérdidas de Capital en el capítulo 16. H&r block tax form Además, vea el Anexo D (Formulario 1040), el Formulario 8949 y sus instrucciones por separado, en inglés. H&r block tax form Cómo reclamar un reembolso. H&r block tax form   Si no reclama una pérdida de valores bursátiles sin valor en la declaración original del año en que perdieron su valor, puede reclamar un crédito o reembolso por pérdidas. H&r block tax form Tiene que usar el Formulario 1040X, Amended U. H&r block tax form S. H&r block tax form Individual Income Tax Return (Declaración enmendada del impuesto federal estadounidense sobre los ingresos personales), en inglés, para enmendar la declaración del año en que sus valores perdieron valor. H&r block tax form Tiene que presentar la declaración dentro de los 7 años a partir de la fecha en la que tenía que presentar su declaración original para ese año, o bien dentro de un plazo de 2 años a partir de la fecha en que pagó el impuesto, lo que suceda más tarde. H&r block tax form Para obtener más información acerca de cómo presentar una reclamación, consulte Declaraciones Enmendadas y Reclamaciones de Reembolso en el capítulo 1. H&r block tax form Cómo Calcular Pérdidas o Ganancias Calcule las pérdidas o ganancias en una venta o canje de bienes comparando la cantidad recibida con la base ajustada de los bienes. H&r block tax form Ganancia. H&r block tax form   Si la cantidad que recibe de una venta o canje es mayor que la base ajustada de los bienes que traspasa, la diferencia es una ganancia. H&r block tax form Pérdida. H&r block tax form   Si la base ajustada de los bienes que traspasa es mayor que la cantidad que recibe, la diferencia es una pérdida. H&r block tax form Base ajustada. H&r block tax form   La base ajustada de los bienes es su costo original u otra base original ajustada correctamente (aumentada o disminuida) para ciertos conceptos. H&r block tax form Consulte el capítulo 13 para obtener más información acerca de cómo determinar la base ajustada de bienes. H&r block tax form Cantidad recibida. H&r block tax form   La cantidad que recibe de la venta o canje de bienes es todo lo que recibe por dichos bienes menos los gastos relacionados con la venta (cargos por redención, comisiones de ventas, gastos de ventas o exit fees (gastos por rescate anticipado de una inversión colocada en un fondo)). H&r block tax form La cantidad recibida incluye el dinero que recibe, más el valor justo de mercado de los bienes o servicios que recibe. H&r block tax form Si recibe un pagaré u otro instrumento de deuda por dichos bienes, para calcular la cantidad recibida, consulte How To Figure Gain or Loss (Cómo calcular las pérdidas o ganancias) en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form Si financia la compra que hace el comprador de sus bienes (los de usted) y el instrumento de deuda no abarca los suficientes intereses establecidos, los intereses no establecidos que tiene que declarar como ingreso ordinario disminuirán la cantidad recibida de la venta. H&r block tax form Consulte la Publicación 537, en inglés, para obtener más información. H&r block tax form Valor justo de mercado. H&r block tax form   El valor justo de mercado es el precio que tienen los bienes al cambiar de dueño entre un comprador y un vendedor, sin que ninguno sea forzado a comprar o vender y teniendo ambos conocimiento razonable de todo hecho pertinente. H&r block tax form Ejemplo. H&r block tax form Usted canjea acciones de la Compañía A con una base ajustada de $7,000 por acciones de la Compañía B con un valor justo de mercado de $10,000, que es la cantidad que recibe. H&r block tax form Su ganancia es $3,000 ($10,000 − $7,000). H&r block tax form Deuda pagada por completo. H&r block tax form    Una deuda sobre los bienes, o en contra de usted, que se haya pagado por completo como parte de la transacción o que el comprador asuma, se tiene que incluir en la cantidad recibida. H&r block tax form Esto es aplicable aun si ni usted ni el comprador son personalmente responsables de la deuda. H&r block tax form Por ejemplo, si vende o canjea bienes que estén sujetos a un préstamo sin recurso, la cantidad que reciba generalmente incluye la cantidad total del pagaré asumido por el comprador, aun si la cantidad del pagaré es mayor que el valor justo de mercado de los bienes. H&r block tax form Ejemplo. H&r block tax form Usted vende acciones que ha dado en garantía para un préstamo bancario de $8,000. H&r block tax form Su base en las acciones es $6,000. H&r block tax form El comprador paga la totalidad de su préstamo bancario y le paga a usted $20,000 en efectivo. H&r block tax form La cantidad recibida es $28,000 ($20,000 + $8,000). H&r block tax form Su ganancia es $22,000 ($28,000 − $6,000). H&r block tax form Pago de efectivo. H&r block tax form   Si canjea bienes y efectivo por otros bienes, la cantidad que reciba es el valor justo de mercado de los bienes que reciba. H&r block tax form Determine sus pérdidas o ganancias restando el efectivo que pague más la base ajustada de los bienes que intercambie de la cantidad que reciba. H&r block tax form Si el resultado es un número positivo, es una ganancia. H&r block tax form Si el resultado es un número negativo, es una pérdida. H&r block tax form Sin pérdidas ni ganancias. H&r block tax form   Tal vez tenga que usar una base para calcular las ganancias distinta a la base para calcular las pérdidas. H&r block tax form En este caso, puede que no tenga ni ganancias ni pérdidas. H&r block tax form Consulte Base Distinta al Costo en el capítulo 13. H&r block tax form Canjes no Sujetos a Impuestos Esta sección trata sobre los canjes que no suelen generar una ganancia sujeta a impuestos o pérdida deducible. H&r block tax form Para obtener más información acerca de los canjes no sujetos a impuestos, consulte el capítulo 1 de la Publicación 544, en inglés. H&r block tax form Intercambio de bienes del mismo tipo. H&r block tax form   Si canjea bienes comerciales o de inversión por otros bienes comerciales o de inversión de un mismo tipo, no paga impuestos sobre las ganancias ni deduce pérdidas hasta que venda o enajene el bien que reciba. H&r block tax form Para estar exento de impuestos, el canje tiene que satisfacer las seis condiciones siguientes: Los bienes tienen que ser comerciales o de inversión. H&r block tax form Tiene que ser dueño de los bienes que canjea y los que recibe para fines de uso productivo en su ocupación o negocio o para inversión. H&r block tax form Ninguno de los bienes se puede usar para propósitos personales, como por ejemplo su vivienda o automóvil familiar. H&r block tax form Los bienes no pueden ser principalmente para la venta. H&r block tax form Los bienes que canjee y los que reciba no pueden ser bienes que venda a clientes, como mercancías. H&r block tax form Los bienes no pueden ser acciones, bonos, pagarés, derechos de acción, certificados de fideicomiso o derecho de usufructo ni otros valores o evidencia de deudas o intereses, incluidas las participaciones en sociedades colectivas. H&r block tax form Sin embargo, vea Special rules for mutual ditch, reservoir, or irrigation company stock (Reglas especiales para acciones de compañías de zanjas de uso compartido, embalses o represas o de riego) en el capítulo 4 de la Publicación 550 para ver una excepción. H&r block tax form Además, puede tener un canje no sujeto a impuestos de acciones de sociedades anónimas conforme a una regla distinta, como se describe más adelante. H&r block tax form Tiene que canjear bienes del mismo tipo. H&r block tax form El canje de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un canje de bienes del mismo tipo. H&r block tax form El canje de un edificio de apartamentos habitacional por un edificio de tienda o de un furgón por una camioneta es un canje de bienes del mismo tipo. H&r block tax form El canje de maquinaria por un edificio de tienda no es un canje de bienes del mismo tipo. H&r block tax form Los bienes raíces ubicados dentro de los Estados Unidos y aquéllos ubicados fuera de los Estados Unidos no son bienes del mismo tipo. H&r block tax form Asimismo, los bienes muebles utilizados predominantemente dentro de los Estados Unidos y los bienes muebles utilizados predominantemente fuera de los Estados Unidos no son bienes del mismo tipo. H&r block tax form Los bienes que se reciben tienen que identificarse por escrito dentro de los 45 días después de la fecha en que haya traspasado los bienes entregados en el canje. H&r block tax form Los bienes que se reciben tienen que recibirse a más tardar para una de las fechas siguientes, la que suceda antes: El día número 180 después de la fecha en que usted traspasó los bienes entregados en el canje o La fecha de vencimiento, incluidas las prórrogas, de su declaración de impuestos del año en que se produzca el traspaso de los bienes entregados en el canje. H&r block tax form   Puede aplicar una regla especial si canjea bienes con una parte vinculada en un intercambio de bienes del mismo tipo. H&r block tax form Consulte Transacciones entre Partes Vinculadas , más adelante en este capítulo. H&r block tax form Además, consulte el capítulo 1 de la Publicación 544, en inglés, para obtener más información acerca de los intercambios de bienes comerciales y de reglas especiales para intercambios con intermediarios calificados o de varios bienes. H&r block tax form Intercambio parcialmente no sujeto a impuestos. H&r block tax form   Si recibe dinero o bienes que no son del mismo tipo además de bienes del mismo tipo, y se cumplen las seis condiciones anteriores, significa que tiene un canje parcialmente no sujeto a impuestos. H&r block tax form Se gravan impuestos sobre las ganancias que obtenga, pero sólo hasta la cantidad de dinero y el valor justo de mercado de los bienes que reciba que no sean del mismo tipo. H&r block tax form No puede deducir una pérdida. H&r block tax form Traspaso de bienes del mismo tipo y de bienes que no son del mismo tipo. H&r block tax form   Si entrega bienes que no son del mismo tipo además de bienes del mismo tipo, tiene que reconocer pérdidas o ganancias en aquéllos que entregue que no sean del mismo tipo. H&r block tax form Las pérdidas o ganancias son la diferencia entre la base ajustada de los bienes que no son del mismo tipo y su valor justo de mercado. H&r block tax form Bienes del mismo tipo y dinero traspasados. H&r block tax form   Si se satisfacen todas las condiciones (1) a (6) que aparecen enumeradas anteriormente, tiene un canje no sujeto a impuestos aun si paga dinero además de los bienes del mismo tipo. H&r block tax form Base de bienes recibidos. H&r block tax form   Para calcular la base de los bienes recibidos, consulte Intercambios no Tributables en el capítulo 13. H&r block tax form Cómo declarar el canje. H&r block tax form   Tiene que declarar el canje de bienes del mismo tipo en el Formulario 8824, Like-Kind Exchanges (Intercambio de bienes del mismo tipo) en inglés. H&r block tax form Si calcula pérdidas o ganancias reconocidas en el Formulario 8824, declárelas en el Anexo D (Formulario 1040) o en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, según corresponda. H&r block tax form Vea las instrucciones para la línea 22 en las Instrucciones para el Formulario 8824, disponibles en inglés. H&r block tax form   Para obtener más información acerca del uso del Formulario 4797, consulte el capítulo 4 de la Publicación 544, en inglés. H&r block tax form Acciones de sociedades anónimas. H&r block tax form   Los siguientes canjes de acciones de sociedades anónimas generalmente no resultan en una ganancia sujeta a impuestos o pérdida deducible. H&r block tax form Reorganizaciones de sociedades anónimas. H&r block tax form   En algunos casos, una compañía le entregará acciones ordinarias a cambio de acciones preferentes, acciones preferentes a cambio de acciones ordinarias, o bien acciones de una sociedad anónima a cambio de acciones de otra. H&r block tax form Si esto es resultado de una fusión, recapitalización, traspaso a una sociedad anónima controlada, bancarrota (quiebra), división de sociedades anónimas, adquisición de sociedades anónimas u otra reorganización de sociedades anónimas, usted no reconoce pérdidas ni ganancias. H&r block tax form Acciones por acciones de la misma sociedad anónima. H&r block tax form   Puede intercambiar acciones ordinarias por acciones ordinarias o acciones preferentes por acciones preferentes de la misma sociedad anónima sin tener pérdidas ni ganancias reconocidas. H&r block tax form Esto es aplicable en un canje entre dos accionistas y también en un canje entre un accionista y la sociedad anónima. H&r block tax form Acciones y bonos convertibles. H&r block tax form   Normalmente, no tendrá pérdidas ni ganancias reconocidas si convierte bonos en acciones o acciones preferentes en acciones ordinarias de la misma sociedad anónima, según un privilegio de conversión en los términos del bono o del certificado de las acciones preferentes. H&r block tax form Bienes por acciones de una sociedad anónima controlada. H&r block tax form   Si traspasa bienes a una sociedad anónima únicamente a cambio de acciones de esa sociedad anónima, e inmediatamente después del canje usted se queda con el control de la sociedad anónima, normalmente no reconocerá pérdidas ni ganancias. H&r block tax form Esta regla se aplica a personas físicas y a grupos que traspasan bienes a una sociedad anónima. H&r block tax form No es aplicable si la sociedad anónima es una sociedad inversionista. H&r block tax form   Para estos efectos y para estar en control de una sociedad anónima, usted o su grupo de cesionistas tiene que poseer, inmediatamente después del intercambio, por lo menos el 80% del poder total combinado de votos de todas las clases de acciones con derecho a voto y por lo menos el 80% de las acciones en circulación de cada clase de acción sin derecho a voto de la sociedad anónima. H&r block tax form   Si esta disposición es aplicable en su caso, puede tener que tenga que adjuntar a la declaración de impuestos una declaración completa de todo hecho pertinente al intercambio. H&r block tax form Para más detalles, vea la sección 1. H&r block tax form 351-3 del Reglamento. H&r block tax form Información adicional. H&r block tax form   Para obtener más información acerca de los canjes de acciones, consulte Nontaxable Trades (Canjes no sujetos a impuestos) en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form Pólizas de seguros y anualidades. H&r block tax form   No tendrá ganancias ni pérdidas reconocidas si el asegurado o pensionista es el mismo en ambos contratos y usted intercambia: Un contrato de seguro de vida por otro contrato de seguro de vida o por un contrato dotal o de anualidad, o por un contrato de cuidados a largo plazo calificado; Un contrato dotal por otro contrato dotal que estipule pagos regulares, a partir de una fecha no posterior a la fecha de inicio conforme al contrato antiguo o por un contrato de anualidad o por un contrato de cuidados a largo plazo calificado; Un contrato de anualidad por otro contrato de anualidad o por un contrato de cuidados a largo plazo calificado o Un contrato de cuidados a largo plazo calificado por un contrato de cuidados a largo plazo calificado. H&r block tax form   Puede que tampoco tenga que reconocer pérdidas ni ganancias en un intercambio de parte de un contrato de anualidad por otro contrato de anualidad. H&r block tax form Para información sobre traspasos completados antes del 24 de octubre de 2011, consulte la Revenue Ruling 2003-76 (Resolución Administrativa Tributaria 2003-76 en el Internal Revenue Bulletin 2003-33 (Boletín de Impuestos Internos 2003-33), en inglés, y la Revenue Procedure 2008-24 (Procedimiento Tributario 2008-24) en el Internal Revenue Bulletin 2008-13 (Boletín de Impuestos Internos 2008-13). H&r block tax form La Resolución Administrativa Tributaria 2003-76 está disponible en www. H&r block tax form irs. H&r block tax form gov/irb/2003-33_IRB/ar11. H&r block tax form html. H&r block tax form El Procedimiento Tributario 2008-24 está disponible en www. H&r block tax form irs. H&r block tax form gov/irb/2008-3_IRB/ar13. H&r block tax form html. H&r block tax form Para información sobre traspasos completados el 24 de octubre de 2011 o después, consulte la Resolución Administrativa Tributaria 2003-76, indicada anteriormente, y el Revenue Procedure 2011-38 (Procedimiento Tributario 2011-38) en el Internal Revenue Bulletin 2011-30 (Boletín de Impuestos Internos 2011-30), en inglés. H&r block tax form El Procedimiento Tributario 2011-38 está disponible en www. H&r block tax form irs. H&r block tax form gov/irb/2011-30_IRB/ar09. H&r block tax form html. H&r block tax form   Para años tributarios que empiezan después del 31 de diciembre de 2010, las cantidades recibidas como una anualidad por un período de 10 años o más o por la vida de una o más personas físicas, conforme a cualquier parte de un contrato de anualidad, contrato dotal o de seguro de vida, son tratadas como un contrato por separado y se consideran anualidades parciales. H&r block tax form Puede empezar a recibir los pagos correspondientes a una parte de una anualidad, contrato dotal o contrato de seguro de vida (anualización), provisto que el período de su distribución sea por 10 años o más, o por la vida de una o más personas físicas. H&r block tax form La inversión en el contrato es asignada entre la parte del contrato cuyas cantidades se reciban como una anualidad y la parte del contrato cuyas cantidades no se reciban como una anualidad. H&r block tax form   Los intercambios de contratos no incluidos en esta lista, como por ejemplo un contrato de anualidad por un contrato de seguro dotal, o bien un contrato de seguro dotal o anualidad por un contrato de seguro de vida, están sujetos a impuestos. H&r block tax form Desmutualización de compañías de seguros de vida. H&r block tax form   Si recibió acciones a cambio de su participación en el patrimonio neto como titular de póliza o pensionista, normalmente no tendrá pérdidas ni ganancias reconocidas. H&r block tax form Consulte Demutualization of Life Insurance Companies (Desmutualización de compañías de seguros de vida) en la Publicación 550, en inglés. H&r block tax form Pagarés o bonos del Tesoro de los Estados Unidos. H&r block tax form   Puede canjear ciertas emisiones de obligación del Tesoro de los Estados Unidos por otras emisiones designadas por el Secretario del Tesoro, sin pérdidas ni ganancias reconocidas en el canje. H&r block tax form Vea información adicional sobre este tema en el tema titulado Savings bonds traded (Cambio de los bonos de ahorro), en el capítulo 1 de la Publicación 550, en inglés. H&r block tax form Traspasos entre Cónyuges En general, no se reconocen las pérdidas ni las ganancias en un traspaso de bienes de una persona física a (o en fideicomiso para el beneficio de) un cónyuge, o en caso de divorcio, a un ex cónyuge. H&r block tax form Esta regla de no reconocimiento no es aplicable en las siguientes situaciones: El cónyuge o ex cónyuge beneficiario es extranjero no residente. H&r block tax form Se traspasan bienes en fideicomiso y la obligación excede de la base. H&r block tax form Las ganancias tienen que ser reconocidas en la medida en que la cantidad de las obligaciones asumidas por el fideicomiso, más las demás obligaciones sobre los bienes, sean mayores que la base ajustada de los mismos. H&r block tax form Para otras situaciones, vea el tema titulado Transfers Between Spouses (Traspasos entre cónyuges), en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form El beneficiario trata todo traspaso de bienes a un cónyuge o ex cónyuge, sobre el cual no se reconocen pérdidas ni ganancias, como un regalo y no se considera venta ni intercambio. H&r block tax form La base del beneficiario en los bienes será la misma que la base ajustada del donante inmediatamente antes del traspaso. H&r block tax form Esta regla de traslado de la base se aplica independientemente de si la base ajustada de bienes traspasados es menor que, igual a, o mayor que el valor justo de mercado al momento del traspaso o menor que, igual a, o mayor que toda compensación pagada por el beneficiario. H&r block tax form Esta regla es aplicable en la determinación de ganancias y pérdidas. H&r block tax form Una ganancia reconocida sobre un traspaso de fideicomiso aumenta la base. H&r block tax form Un traspaso de bienes está relacionado con un divorcio si el traspaso sucede dentro de 1 año después de la fecha en la que termina el matrimonio o si se relaciona con la terminación del matrimonio. H&r block tax form Transacciones entre Partes Vinculadas Hay reglas especiales que son aplicables a la venta o canje de bienes entre partes vinculadas. H&r block tax form Ganancias sobre ventas o canje de bienes depreciables. H&r block tax form   Su ganancia de la venta o canje de bienes a una parte vinculada puede ser ingreso ordinario, y no ganancia de capital, si la parte que recibe los bienes puede depreciarlos. H&r block tax form Para obtener más información, consulte el capítulo 3 de la Publicación 544, en inglés. H&r block tax form Intercambio de bienes del mismo tipo. H&r block tax form   Normalmente, si canjea bienes comerciales o de inversión por otros bienes comerciales o de inversión del mismo tipo, no se reconocen pérdidas ni ganancias. H&r block tax form Consulte Intercambios de bienes del mismo tipo , anteriormente, bajo Canjes no Sujetos a Impuestos. H&r block tax form   Esta regla también es aplicable a los canjes de bienes entre partes vinculadas, lo que se define a continuación en Pérdidas sobre ventas o canjes de bienes . H&r block tax form Sin embargo, si usted o la parte vinculada enajena los bienes del mismo tipo dentro de los 2 años después del canje, ambos tienen que declarar pérdidas o ganancias no reconocidas en el canje original en la declaración presentada para el año en que se produzca la última enajenación. H&r block tax form Las excepciones a esta regla se hallan en el tema titulado Related Party Transactions (Transacciones entre partes vinculadas), en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form Pérdidas sobre ventas o canjes de bienes. H&r block tax form   No puede deducir una pérdida sobre la venta o canje de bienes, salvo una distribución de la liquidación completa de una sociedad anónima, si la transacción se hace directa o indirectamente entre usted y las siguientes partes vinculadas: Miembros de su familia. H&r block tax form Incluye únicamente a sus hermanos y hermanas, medios hermanos y medias hermanas, cónyuge, antecesores (padres, abuelos, etc. H&r block tax form ) y descendientes directos (hijos, nietos, etcétera). H&r block tax form Una sociedad colectiva en la que tuvo directa o indirectamente más del 50% de la participación en el capital o en las utilidades. H&r block tax form Una sociedad anónima en la que tuvo directa o indirectamente más del 50% del valor de las acciones en circulación. H&r block tax form Consulte Propiedad implícita de acciones , más adelante. H&r block tax form Una organización caritativa o educativa exenta de impuestos que usted o un miembro de su familia controla directa o indirectamente, de cualquier forma o método, sin importar si este control es ejecutable legalmente. H&r block tax form   Además, no se puede deducir una pérdida sobre la venta o canje de bienes, si la transacción se hace directa o indirectamente entre las siguientes partes vinculadas: Un cesionista y un fiduciario, o el fiduciario y el beneficiario, de cualquier fideicomiso. H&r block tax form Fiduciarios de dos fideicomisos diferentes, o el fiduciario y el beneficiario de dos fideicomisos diferentes, si la misma persona es el cesionista de ambos fideicomisos. H&r block tax form Un fiduciario de fideicomiso y una sociedad anónima en la que más del 50% del valor de las acciones en circulación son de propiedad directa o indirecta del fideicomiso o para el mismo, o bien del cesionista del fideicomiso o para el mismo. H&r block tax form Una sociedad anónima y una sociedad colectiva si las mismas personas poseen más del 50% del valor de las acciones en circulación de la sociedad anónima y más del 50% de participación en el capital o participación en las utilidades de la sociedad colectiva. H&r block tax form Dos sociedades anónimas de tipo S si las mismas personas poseen más del 50% del valor de las acciones en circulación de cada sociedad anónima. H&r block tax form Dos sociedades anónimas, una de las cuales es una sociedad anónima de tipo S, si las mismas personas poseen más del 50% del valor de las acciones en circulación de cada sociedad anónima. H&r block tax form Un albacea y un beneficiario de un caudal hereditario (excepto en el caso de venta o canje para satisfacer una asignación testamentaria pecuniaria). H&r block tax form Dos sociedades anónimas que sean miembros del mismo grupo controlado. H&r block tax form (Sin embargo, en ciertas condiciones estas pérdidas no son denegadas, pero se tienen que diferir). H&r block tax form Dos sociedades colectivas si las mismas personas poseen, directa o indirectamente, más del 50% de la participación en el capital o de las utilidades en ambas sociedades colectivas. H&r block tax form Ventas o canjes de bienes múltiples. H&r block tax form   Si vende a una parte vinculada o canjea con ésta una cantidad de paquetes de acciones o bienes en una suma global, tiene que calcular las pérdidas o ganancias por separado para cada paquete de acciones o bienes. H&r block tax form Es posible que la ganancia por cada artículo pueda estar sujeta a impuestos. H&r block tax form Sin embargo, no puede deducir la pérdida de artículo alguno. H&r block tax form Tampoco puede reducir las ganancias provenientes de la venta de ninguno de estos artículos por las pérdidas provenientes de la venta de ninguno de los demás artículos. H&r block tax form Transacciones indirectas. H&r block tax form   No puede deducir las pérdidas de la venta de acciones a través de su agente si, conforme a un plan dispuesto previamente, una parte vinculada compra las mismas acciones que eran de usted. H&r block tax form Esto no es aplicable a un canje entre partes vinculadas a través de un intercambio que sea absolutamente fortuito y que no haya sido programado con antelación. H&r block tax form Propiedad implícita de acciones. H&r block tax form   Para determinar si una persona posee directa o indirectamente acciones vigentes de una sociedad anónima, se aplican las siguientes reglas: Regla 1. H&r block tax form   Las acciones de propiedad directa o indirecta de o para una sociedad anónima, sociedad colectiva, caudal hereditario o fideicomiso se consideran de propiedad proporcionalmente por o para sus accionistas, socios o beneficiarios. H&r block tax form Regla 2. H&r block tax form   Se considera que una persona es propietaria de las acciones poseídas directa o indirectamente por o para su familia. H&r block tax form La familia incluye únicamente a hermanos y hermanas, medios hermanos y medias hermanas, cónyuge, antecesores y descendientes directos. H&r block tax form Regla 3. H&r block tax form   Se considera que una persona física que sea propietaria de acciones de una sociedad anónima, siempre y cuando no sea mediante la aplicación de la Regla 2, es propietaria de las acciones de las cuales su socio es propietario directo o indirecto. H&r block tax form Regla 4. H&r block tax form   Al aplicar la Regla 1, 2 ó 3, las acciones de las cuales es dueña implícita una persona conforme a la Regla 1 se consideran realmente propiedad de esa persona. H&r block tax form Sin embargo, las acciones de propiedad implícita de una persona bajo la Regla 2 ó 3 no se consideran propiedad de esa persona si se usa nuevamente la Regla 2 ó 3 para hacer que otra persona sea el propietario implícito de dichas acciones. H&r block tax form Bienes recibidos de una parte vinculada. H&r block tax form    Si vende o canjea con ganancia bienes que adquirió de una parte vinculada, usted reconoce la ganancia solamente en la medida en que sea más que la pérdida previamente denegada a la parte vinculada. H&r block tax form Esta regla es aplicable solamente si es cesionario original y adquiere los bienes mediante compra o intercambio. H&r block tax form Esta regla no es aplicable si las pérdidas de la parte vinculada fueron denegadas debido a reglas de las ventas ficticias descritas en el capítulo 4 de la Publicación 550 bajo Wash Sales (Ventas ficticias), en inglés. H&r block tax form   Si vende o canjea con pérdida bienes que adquirió de una parte vinculada, no puede reconocer la pérdida que no fue permisible para la parte vinculada. H&r block tax form Ejemplo 1. H&r block tax form Su hermano le vende acciones por $7,600. H&r block tax form Su base de costo es $10,000. H&r block tax form Su hermano no puede deducir la pérdida de $2,400. H&r block tax form Después, usted vende las mismas acciones a una parte no vinculada por $10,500, obteniendo una ganancia de $2,900. H&r block tax form La ganancia a declarar es $500, es decir, la ganancia de $2,900 menos la pérdida de $2,400 no permitida a su hermano. H&r block tax form Ejemplo 2. H&r block tax form Si en el Ejemplo 1 usted vende las acciones por $6,900 en lugar de $10,500, su pérdida reconocida es solamente $700 (su base de $7,600 menos $6,900). H&r block tax form No puede deducir la pérdida no permitida a su hermano. H&r block tax form Pérdidas y Ganancias de Capital Esta sección explica el trato tributario de las ganancias y pérdidas de diferentes tipos de transacciones de inversiones. H&r block tax form Carácter de las pérdidas o ganancias. H&r block tax form   Debe clasificar sus ganancias y pérdidas como pérdidas o ganancias ordinarias o de capital. H&r block tax form Luego, debe clasificar sus ganancias y pérdidas de capital, ya sea a corto plazo o a largo plazo. H&r block tax form Si tiene ganancias y pérdidas a largo plazo, tiene que identificar las ganancias y pérdidas a una tasa de 28%. H&r block tax form Si tiene ganancias netas de capital, también tiene que identificar toda ganancia no recuperada conforme a la sección 1250. H&r block tax form   La clasificación e identificación correcta le ayuda a calcular el límite sobre las pérdidas de capital y el impuesto correcto sobre las ganancias de capital. H&r block tax form La declaración de las ganancias y pérdidas de capital se explica en el capítulo 16 . H&r block tax form Pérdidas o Ganancias Ordinarias o de Capital Si tiene una ganancia sujeta a impuestos o una pérdida deducible proveniente de una transacción, es posible que sea ganancia o pérdida ordinaria o de capital, dependiendo de las circunstancias. H&r block tax form Normalmente, la venta o canje de bienes de capital (definido a continuación) resulta en una pérdida o ganancia de capital. H&r block tax form La venta o canje de bienes que no son de capital generalmente resulta en una pérdida o ganancia ordinaria. H&r block tax form Según las circunstancias, una pérdida o ganancia sobre la venta o canje de bienes utilizados en su ocupación o negocio puede tratarse como ordinaria o de capital, como se explica en la Publicación 544, en inglés. H&r block tax form En algunas situaciones, parte de las pérdidas o ganancias puede ser pérdida o ganancia de capital y otra parte puede ser pérdida o ganancia ordinaria. H&r block tax form Bienes de Capital y Bienes que no Son de Capital La mayor parte de los bienes que usted posee y usa para fines personales, de placer o inversión constituye bienes de capital. H&r block tax form Ejemplos de éstos incluyen: Acciones o bonos que tenga en su cuenta personal; Una vivienda de la cual usted es dueño y que usan usted y su familia; Mobiliario doméstico; Un automóvil usado para recreación o para trasladarse de su hogar a su trabajo; Colecciones de monedas o estampillas; Gemas y joyas y Oro, plata o cualquier otro metal. H&r block tax form Todo bien que usted posea es bien de capital, a excepción de los siguientes bienes que no son de capital: Los bienes que posee principalmente para la venta a clientes o que físicamente formarán parte de la mercancía para la venta a clientes. H&r block tax form Para una excepción a esta regla, vea Obras Musicales de Creación Propia Tratadas como Bienes de Capital , más adelante. H&r block tax form Bienes depreciables usados en su ocupación o negocio, aun cuando estén completamente depreciados. H&r block tax form Bienes raíces que usa en su ocupación o negocio. H&r block tax form Derechos de autor, composiciones literarias, musicales o artísticas, cartas o memorandos, o bienes similares que sean: Creados con su propio esfuerzo, Preparados o producidos para usted (en el caso de una carta, memorándum o bienes similares) o Adquiridos bajo ciertas circunstancias (por ejemplo, como regalo), dándole a usted derecho a la base de la persona que creó la propiedad o para quien se preparó o se produjo. H&r block tax form Para una excepción a esta regla, vea Obras Musicales de Creación Propia Tratadas como Bienes de Capital , más adelante. H&r block tax form Cuentas o documentos por cobrar adquiridos en el curso normal de su ocupación o negocio por servicios prestados o provenientes de la venta de bienes que se describen en el punto (1). H&r block tax form Publicaciones del Gobierno de los Estados Unidos que recibió del gobierno en forma gratuita o por menos del precio de venta normal, o que compró en circunstancias que le dieron derecho a la base de alguien que recibió las publicaciones en forma gratuita o por menos del precio de venta normal. H&r block tax form Algunos instrumentos financieros derivados de productos básicos mantenidos por revendedores de derivados de productos básicos. H&r block tax form Transacciones de cobertura, pero sólo si la transacción está claramente identificada como transacción de este tipo antes del cierre del día en que se adquirió, se originó o en que usted la firmó. H&r block tax form Suministros del tipo que se usa o consume regularmente en el curso normal de su ocupación o negocio. H&r block tax form Bienes de Inversión Los bienes de inversión son bienes de capital. H&r block tax form Normalmente, una ganancia o pérdida proveniente de su venta o canje es una ganancia o pérdida de capital. H&r block tax form Oro, plata, estampillas, monedas, gemas, etcétera. H&r block tax form   Éstos son bienes de capital, excepto cuando están en posesión de un revendedor con fines de venta. H&r block tax form Normalmente, la pérdida o ganancia que asume de esta venta o canje es una pérdida o ganancia de capital. H&r block tax form Acciones, derechos de suscripción y bonos. H&r block tax form   Todo lo anterior (incluidas las acciones recibidas como dividendo) son bienes de capital, excepto cuando un revendedor de valores los tiene para la venta. H&r block tax form Sin embargo, si posee acciones de un pequeño negocio, consulte Pérdidas en Acciones conforme a la Sección 1244 (Pequeño Negocio) , más adelante, y Losses on Small Business Investment Company Stock (Pérdidas sobre acciones de sociedad inversionista especializada en pequeños negocios), en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form Bienes de Uso Personal Los bienes mantenidos sólo para uso personal y no para inversión son bienes de capital y, por lo tanto, tiene que declarar una ganancia procedente de su venta como ganancia de capital. H&r block tax form Sin embargo, no puede deducir una pérdida por la venta de bienes de uso personal. H&r block tax form Obras Musicales de Creación Propia Tratadas como Bienes de Capital Puede optar por tratar las obras musicales y los derechos de autor asociados con obras musicales como bienes de capital al venderlos o intercambiarlos si: Creó dichos bienes por medio de sus propios esfuerzos o Adquirió los bienes bajo condiciones (como regalo, por ejemplo) que le dieron derecho a la base de la persona que creó dichos bienes o de la persona para quien fueron preparados o producidos. H&r block tax form Tiene que elegir una opción distinta para cada obra musical (o derecho de autor asociado con una obra musical) vendida o intercambiada durante el año tributario. H&r block tax form Tiene que elegir la opción en, o antes de, la fecha de vencimiento del plazo de entrega (incluyendo prórrogas) de la declaración de impuestos del año de la venta o intercambio. H&r block tax form Tiene que anotar la opción en el Formulario 8949, considerando la venta o intercambio como venta o intercambio de bienes de capital, conforme al Formulario 8949, el Anexo D (Formulario 1040) y sus instrucciones por separado, en inglés. H&r block tax form Si desea obtener más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea Cómo Declarar Ganancias y Pérdidas de Capital en el capítulo 16. H&r block tax form Además, vea el Anexo D (Formulario 1040), el Formulario 8949 y sus instrucciones por separado, en inglés. H&r block tax form Puede revocar esta opción si el IRS se lo aprueba. H&r block tax form Para obtener la aprobación del IRS, tiene que enviar una solicitud al IRS para que éste le provea una carta de decisión sobre este asunto tributario conforme al Revenue Procedure (Procedimiento tributario) correspondiente a su situación. H&r block tax form Vea, por ejemplo, el Procedimiento Tributario 2013-1, rectificado por el Anuncio 2013-9, que fue ampliado y modificado a su vez por el Procedimiento Tributario 2013-32, en el Internal Revenue Bulletin (Boletín de Impuestos Internos), en inglés, en www. H&r block tax form irs. H&r block tax form gov/irb/2013-01_IRB/ar06. H&r block tax form html. H&r block tax form Como alternativa, se le otorga una prórroga automática de 6 meses a partir de la fecha de vencimiento del plazo de entrega de su declaración de impuestos sobre el ingreso (excluyendo prórrogas) para revocar la opción, con la condición de que presente a tiempo la declaración de impuestos sobre el ingreso y, durante este plazo de prórroga de 6 meses, presente el Formulario 1040X en el que la venta o intercambio se considere como venta o intercambio de bienes no de capital. H&r block tax form Instrumentos de Deuda Descontados Trate como ganancia o pérdida de capital su pérdida o ganancia de la venta, rescate o retiro de un bono u otro instrumento de deuda originalmente emitido con descuento o comprado con descuento, excepto según se explica a continuación. H&r block tax form Deudas gubernamentales a corto plazo. H&r block tax form   Trate las ganancias sobre las deudas de un gobierno federal, estatal o local a corto plazo (que no sean deudas exentas de impuestos) como ingresos ordinarios hasta su parte proporcional del descuento de adquisición. H&r block tax form Este trato se aplica a deudas que tienen una fecha de vencimiento fija de no más de 1 año a partir de la fecha de emisión. H&r block tax form El descuento de adquisiciones es el precio de rescate establecido al vencimiento menos la base de la deuda. H&r block tax form   Sin embargo, no trate estas ganancias como ingreso en la medida en que haya incluido previamente el descuento en los ingresos. H&r block tax form Consulte Discount on Short-Term Obligations (Descuento sobre deudas a corto plazo) en el capítulo 1 de la Publicación 550, en inglés. H&r block tax form Deudas no gubernamentales a corto plazo. H&r block tax form   Trate las ganancias sobre las deudas no gubernamentales a corto plazo como ingresos ordinarios hasta su parte proporcional del descuento de la emisión original (OID, por sus siglas en inglés). H&r block tax form Este trato se aplica a deudas que tienen una fecha de vencimiento fija de no más de 1 año a partir de la fecha de emisión. H&r block tax form   Sin embargo, no tiene que volver a incluir en los ingresos la parte del descuento que haya incluido previamente en los mismos. H&r block tax form Consulte Discount on Short-Term Obligations (Descuento sobre deudas a corto plazo) en el capítulo 1 de la Publicación 550, en inglés. H&r block tax form Bonos de gobiernos estatales y locales exentos de impuestos. H&r block tax form   Si estos bonos se emitieron originalmente con un descuento antes del 4 de septiembre de 1982, o bien si los adquirió antes del 2 de marzo de 1984, trate su parte del OID como intereses exentos de impuestos. H&r block tax form Para calcular las pérdidas o ganancias por la venta o canje de estos bonos, reste su parte del OID de la cantidad obtenida. H&r block tax form   Si los bonos fueron emitidos después del 3 de septiembre de 1982 y adquiridos después del 1 de marzo de 1984, sume a la base ajustada su parte del OID para calcular la pérdida o ganancia. H&r block tax form Para obtener más información acerca de la base de estos bonos, consulte Discounted Debt Instruments (Instrumentos de deuda descontados) en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form   Normalmente, las ganancias del descuento comercial están sujetas a impuestos sobre la enajenación o rescate de los bonos exentos de impuestos. H&r block tax form Si compró los bonos antes del 1 de mayo de 1993, la ganancia del descuento comercial es una ganancia de capital. H&r block tax form Si compró los bonos después del 30 de abril de 1993, la ganancia constituye ingresos ordinarios. H&r block tax form   Usted calcula el descuento comercial restando el precio que pagó por el bono de la suma del precio original de emisión del bono y la cantidad del OID acumulado desde la fecha de emisión que representó intereses para los accionistas anteriores. H&r block tax form Para obtener más información, consulte Market Discount Bonds (Bonos con descuento en el mercado) en el capítulo 1 de la Publicación 550, en inglés. H&r block tax form    Una pérdida sobre la venta u otra enajenación de bonos de gobiernos estatales o locales exentos de impuestos es deducible como pérdida de capital. H&r block tax form Rescate antes del vencimiento. H&r block tax form   Si un bono local o estatal emitido antes del 9 de junio de 1980 se rescata antes de su vencimiento, entonces el OID no le está sujeto a impuestos a usted. H&r block tax form   Si un bono local o estatal emitido después del 8 de junio de 1980 se rescata antes de su vencimiento, entonces la parte del OID que generó ingresos mientras tuvo el bono no le está sujeto a impuestos a usted. H&r block tax form Sin embargo, tiene que declarar la parte no devengada del OID como ganancia de capital. H&r block tax form Ejemplo. H&r block tax form El 2 de julio de 2002, fecha de emisión, usted compró un bono municipal de 6% a 20 años por $800. H&r block tax form La cantidad nominal del bono fue $1,000. H&r block tax form El descuento de $200 se atribuyó al OID. H&r block tax form En el momento en que se emitió el bono, el emisor no tenía intención de rescatarlo antes de su vencimiento. H&r block tax form El bono fue rescatable en su cantidad nominal después de 10 años de la fecha de emisión. H&r block tax form El emisor rescató el bono al término de 11 años (2 de julio de 2013) por la cantidad nominal de $1,000, más los intereses anuales devengados de $60. H&r block tax form El OID de $73, obtenido durante el tiempo que tuvo el bono, no está sujeto a impuestos. H&r block tax form Los intereses anuales devengados de $60 tampoco están sujetos a impuestos. H&r block tax form Sin embargo, tiene que declarar la parte no devengada del OID ($127) como ganancia de capital. H&r block tax form Instrumentos de deuda a largo plazo emitidos después de 1954 y antes del 28 de mayo de 1969 (o antes del 2 de julio de 1982 si son instrumentos de gobierno). H&r block tax form   Si vende, canjea o rescata para obtener ganancia uno de estos instrumentos de deuda, el ingreso ordinario será la parte de la ganancia que no sea superior a la parte proporcional del OID al momento de la venta o rescate. H&r block tax form El resto de la ganancia es ganancia de capital. H&r block tax form Sin embargo, si hubo intención de rescatar el instrumento de deuda antes de su vencimiento, toda la ganancia que no supere el total del OID se tratará como ingreso ordinario al momento de la venta. H&r block tax form Este trato de ganancia sujeta a impuestos también es aplicable a los instrumentos de sociedades anónimas emitidos después del 27 de mayo de 1969, conforme a un acuerdo escrito vinculante a partir del 27 de mayo de 1969, y en todo momento después de esta fecha. H&r block tax form Instrumentos de deuda a largo plazo emitidos después del 27 de mayo de 1969 (o después del 1 de julio de 1982 si son instrumentos de gobierno). H&r block tax form   Si es dueño de uno de estos instrumentos de deuda, tiene que incluir una parte del OID en su ingreso bruto cada año que posee el instrumento. H&r block tax form Su base de dicho instrumento de deuda aumenta con la cantidad del OID que incluyó en sus ingresos brutos. H&r block tax form Consulte Descuento de la Emisión Original (OID) en el capítulo 7 para obtener información acerca del OID que tiene que declarar en su declaración de impuestos. H&r block tax form   Si vende o canjea el instrumento de deuda antes de su vencimiento, la ganancia que obtiene es ganancia de capital. H&r block tax form Sin embargo, si al momento de la emisión original del instrumento hubo una intención de rescatarlo antes de su vencimiento, normalmente la ganancia es ganancia ordinaria hasta el límite del total del OID menos las cantidades del OID que previamente se incluyeron en sus ingresos. H&r block tax form En este caso, el resto de la ganancia es ganancia de capital. H&r block tax form Bonos con descuento en el mercado. H&r block tax form   Si el instrumento de deuda tiene descuento en el mercado y usted optó por incluir en el ingreso el descuento a medida que se acumulaba, aumente su base en el instrumento de deuda por el descuento acumulado para calcular la pérdida o ganancia de capital sobre la enajenación. H&r block tax form Si optó por no incluir en el ingreso el descuento a medida que se acumulaba, tiene que declarar la ganancia como ingreso ordinario de intereses hasta el monto del descuento comercial acumulado del instrumento. H&r block tax form El resto son ganancias de capital. H&r block tax form Consulte Market Discount Bonds (Bonos de descuento en el mercado) en el capítulo 1 de la Publicación 550, en inglés. H&r block tax form   Se aplica una regla diferente a los bonos con descuento en el mercado emitidos antes del 19 de julio de 1984 y comprados por usted antes del 1 de mayo de 1993. H&r block tax form Consulte Market discount bonds (Bonos de descuento en el mercado) bajo Discounted Debt Instruments (Instrumentos de deuda descontados) en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form Redención de instrumento de deuda. H&r block tax form   Las cantidades recibidas por la redención de un instrumento de deuda se tratan del mismo modo que si hubiera vendido o canjeado dicho instrumento. H&r block tax form Pagarés de personas físicas. H&r block tax form   Si mantiene la deuda de una persona física que se emitió con OID después del 1 de marzo de 1984, generalmente tiene que incluir el OID en su ingreso actual, y las pérdidas o ganancias sobre la venta o redención de la deuda son, por lo general, pérdidas o ganancias de capital. H&r block tax form Se aplica una excepción a este caso si la deuda es un préstamo entre personas físicas y se satisfacen los requisitos siguientes: El prestamista no se dedica al negocio de prestar dinero. H&r block tax form La cantidad del préstamo, más la cantidad de los préstamos anteriores pendientes, es $10,000 o menos. H&r block tax form La evasión de impuestos federales no es uno de los principales objetivos del préstamo. H&r block tax form   Si corresponde la excepción, o si la deuda fue emitida antes del 2 de marzo de 1984, usted no incluye el OID en sus ingresos actuales. H&r block tax form Cuando venda o rescate la deuda, la parte de su ganancia que no sea superior a la parte devengada del OID en ese momento es ingreso ordinario. H&r block tax form El resto de la ganancia, si la hay, es ganancia de capital. H&r block tax form Las pérdidas sobre las ventas o rescates son pérdidas de capital. H&r block tax form Depósito en Instituciones Financieras Insolventes o en Quiebra Si pierde dinero que tenga depositado en un banco, cooperativa de crédito u otra institución financiera que ya no es solvente o está en bancarrota, tal vez pueda deducir su pérdida en una de las tres maneras siguientes: Pérdida ordinaria. H&r block tax form Pérdida fortuita. H&r block tax form Deuda incobrable no comercial (pérdida de capital a corto plazo). H&r block tax form  Para más información, vea Deposit in Insolvent or Bankrupt Financial Institution (Depósito en institución financiera insolvente o en quiebra) en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form Venta de Anualidad Se considera ingreso ordinario la parte de una ganancia sobre la venta de un contrato de anualidad antes de su fecha de vencimiento y que se basa en los intereses acumulados en el contrato. H&r block tax form Pérdidas en Acciones Conforme a la Sección 1244 (Pequeño Negocio) Usted puede deducir su pérdida proveniente de la venta, canje o falta de valor de acciones conforme a la sección 1244 como una pérdida ordinaria en vez de una pérdida de capital. H&r block tax form Declare la pérdida en la línea 10 del Formulario 4797. H&r block tax form Toda ganancia sobre acciones conforme a la sección 1244 es ganancia de capital si las acciones son bienes de capital en su mano. H&r block tax form Declare la ganancia en el Formulario 8949. H&r block tax form Consulte Losses on Section 1244 (Small Business) Stock (Pérdidas de acciones (de pequeño negocio) conforme a la sección 1244), en el capítulo 4 de la Publicación 550, en inglés. H&r block tax form Si desea obtener más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea Cómo Declarar Ganancias y Pérdidas de Capital en el capítulo 16. H&r block tax form Además, vea el Anexo D (Formulario 1040), el Formulario 8949 y sus instrucciones por separado, en inglés. H&r block tax form Período de Tenencia Si vendió o canjeó bienes de inversión, tiene que determinar el período de tenencia de los bienes. H&r block tax form Su período de tenencia determina si una pérdida o ganancia de capital fue a corto o largo plazo. H&r block tax form Corto o largo plazo. H&r block tax form   Si mantiene bienes de inversión por más de 1 año, las pérdidas o ganancias de capital son a largo plazo. H&r block tax form Si mantiene bienes por 1 año o menos, las pérdidas o ganancias de capital son a corto plazo. H&r block tax form   Para determinar el tiempo en que tuvo bienes de inversión, empiece a contar a partir del día siguiente a la fecha en que adquirió los bienes. H&r block tax form El día en que enajenó los bienes forma parte del período de tenencia. H&r block tax form Ejemplo. H&r block tax form Si compró bienes de inversión el 6 de febrero de 2012 y los vendió el 6 de febrero de 2013, el período de tenencia no es superior a un 1 año y, por lo tanto, tiene pérdida o ganancia de capital a corto plazo. H&r block tax form Si vendió los bienes el 7 de febrero de 2013, el período de tenencia es superior a un 1 año y, por lo tanto, tiene una pérdida o ganancia de capital a largo plazo. H&r block tax form Valores cotizados en un mercado establecido. H&r block tax form   En lo que respecta a valores cotizados en un mercado de valores establecido, el período de tenencia comienza el día siguiente a la fecha de transacción en que compró los valores y termina en la fecha de transacción en que los vendió. H&r block tax form    No confunda la fecha de transacción con la fecha de liquidación, para la cual es la fecha en que se tienen que entregar las acciones y se tiene que efectuar el pago. H&r block tax form Ejemplo. H&r block tax form Usted es contribuyente con base de método de efectivo y año natural para la presentación de su declaración. H&r block tax form El 30 de diciembre de 2013, vendió acciones con ganancias. H&r block tax form Según las reglas de la bolsa, la venta se cerró con la entrega de las acciones 4 días comerciales después de la venta, el 6 de enero de 2014. H&r block tax form Recibió el pago del valor de la venta el mismo día. H&r block tax form Declare la ganancia en la declaración del año 2013, aunque haya recibido el pago en el año 2014. H&r block tax form La ganancia es a largo o corto plazo dependiendo de si tuvo las acciones más de un año. H&r block tax form Su período de tenencia terminó el 30 de diciembre. H&r block tax form Si hubiera vendido las acciones con pérdidas, también habría declarado las pérdidas en su declaración del año 2013. H&r block tax form Pagarés y bonos del Tesoro de los Estados Unidos. H&r block tax form   El período de tenencia de pagarés y bonos de los EE. H&r block tax form UU. H&r block tax form vendidos en subasta en base a su rendimiento se inicia el día después de que el Secretario del Tesoro, mediante comunicados de prensa, dé notificación a los postores cuyas ofertas hayan sido aceptadas. H&r block tax form El período de tenencia de pagarés y bonos de los EE. H&r block tax form UU. H&r block tax form con rendimiento determinado vendidos en base a suscripciones se inicia el día después de que se presente la suscripción. H&r block tax form Servicio de inversión automático. H&r block tax form   Al determinar el período de tenencia de acciones compradas a través del banco u otro agente, se considera que las acciones enteras se compraron al inicio y las acciones fraccionarias se compraron al final. H&r block tax form El período de tenencia de usted comienza el día siguiente de la fecha de compra del banco. H&r block tax form Si una acción se compró en más de una fecha de compra, el período de tenencia de esa acción es un período de tenencia dividido. H&r block tax form Se considera que se compró una parte de esa acción en cada fecha en que el banco haya comprado la acción con pagos procedentes de fondos disponibles. H&r block tax form Canjes no sujetos a impuestos. H&r block tax form   Si adquiere bienes de inversión en un canje por otros bienes de inversión y la base de los nuevos bienes está determinada, en su totalidad o en parte, por la base de los antiguos bienes, el período de tenencia de los nuevos bienes comienza el día siguiente de la fecha en que adquirió los antiguos bienes. H&r block tax form Bienes recibidos como regalo. H&r block tax form   Si recibe un regalo de bienes y la base se determina por la base ajustada del donante, se considera que el período de tenencia ha empezado el mismo día en que empezó el período de tenencia del donante. H&r block tax form   Si la base está determinada por el valor justo de mercado de los bienes, el período de tenencia comienza el día siguiente de la fecha del regalo. H&r block tax form Bienes heredados. H&r block tax form   Por lo general, si usted heredó bienes de inversión, su ganancia o pérdida de capital en cualquier enajenación que realice luego con ese bien es una ganancia o pérdida de capital a largo plazo. H&r block tax form Esto es así independientemente de cuánto tiempo usted tuvo el bien como su propiedad. H&r block tax form Sin embargo, si usted heredó los bienes de alguien que falleció en el 2010, vea la información que aparece a continuación. H&r block tax form Bienes heredados de una persona que falleció en el año 2010. H&r block tax form   Si hereda bienes de inversión de un difunto que falleció en el año 2010, y el albacea del patrimonio del difunto optó por presentar el Formulario 8939, consulte la información provista por el albacea o vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés, para determinar su período de tenencia. H&r block tax form Bienes raíces comprados. H&r block tax form   Para calcular el tiempo que tuvo bienes raíces comprados conforme a un contrato incondicional, empiece a contar el día después de la fecha en que recibió el título de los bienes o la fecha después de la que tomó posesión de los bienes y asumió las obligaciones y privilegios de propietario, lo que sucediera primero. H&r block tax form Sin embargo, aceptar la entrega o tomar posesión de bienes raíces conforme a un contrato de opción no es suficiente para comenzar el período de tenencia. H&r block tax form El período de tenencia no puede comenzar hasta que haya un contrato de venta real. H&r block tax form El período de tenencia del vendedor no puede terminar antes de esa fecha. H&r block tax form Si recupera la posesión de bienes raíces. H&r block tax form   Si vende bienes raíces pero retiene un derecho prendario a los mismos, y más adelante recupera la posesión de dichos bienes raíces según los términos del contrato de venta, el período de tenencia correspondiente a una venta posterior abarca el período durante el cual fue dueño de los bienes raíces antes de la primera venta y el período después de que haya recuperado la posesión de los mismos. H&r block tax form El período de tenencia no incluye el período entre la primera venta y la recuperación de la posesión de los bienes raíces. H&r block tax form Es decir, no incluye el período durante el cual el primer comprador fue dueño de dichos bienes raíces. H&r block tax form Dividendos de acciones. H&r block tax form   El período de tenencia de las acciones que usted recibió como dividendo de acciones sujeto a impuestos comienza en la fecha de distribución. H&r block tax form   El período de tenencia de acciones nuevas que recibió como dividendo de acciones no sujeto a impuestos comienza el mismo día que el período de tenencia de las antiguas acciones. H&r block tax form Esta regla también se aplica a acciones adquiridas en una “escisión”, lo cual es una distribución de acciones o valores en una sociedad anónima controlada. H&r block tax form Derechos de suscripción no sujetos a impuestos. H&r block tax form   El período de tenencia de derechos de suscripción no sujetos a impuestos comienza el mismo día que el período de tenencia de las acciones precedentes. H&r block tax form El período de tenencia de acciones adquiridas a través del ejercicio de derechos de suscripción comienza en la fecha en que se ejerció el derecho. H&r block tax form Deudas Incobrables no Empresariales Si alguien le debe dinero que usted no puede cobrar, entonces tiene una deuda incobrable. H&r block tax form Tal vez pueda deducir la cantidad adeudada cuando calcule su impuesto para el año en que la deuda pierda todo su valor. H&r block tax form Normalmente, las deudas incobrables no empresariales son deudas incobrables que no obtuvo en el transcurso de la operación de su ocupación o negocio, y son deducibles como pérdidas de capital a corto plazo. H&r block tax form Para que las deudas incobrables no comerciales sean deducibles, tienen que perder totalmente su valor. H&r block tax form No puede deducir una deuda no comercial que ha perdido sólo parte de su valor. H&r block tax form Requisito de deuda genuina. H&r block tax form   Una deuda tiene que ser genuina para que pueda deducir la pérdida. H&r block tax form Una deuda es genuina si surge de una relación deudor−acreedor que se basa en una obligación válida y ejecutable de reembolsar una suma de dinero fija o determinable. H&r block tax form Requisito de base en la deuda incobrable. H&r block tax form    Para deducir una deuda incobrable, tiene que tener una base en la misma, es decir, tiene que haber incluido previamente la cantidad en sus ingresos o haber prestado su efectivo. H&r block tax form Por ejemplo, no puede declarar una deducción por deuda incobrable por una pensión por orden judicial para hijos menores que su ex cónyuge no haya pagado. H&r block tax form Si es contribuyente con base de método a base de efectivo (como la mayoría de las personas físicas), normalmente no puede declarar una deducción por deuda incobrable por sueldos, salarios, alquileres, honorarios, intereses, dividendos y conceptos similares no pagados. H&r block tax form Cuándo son deducibles las deudas incobrables. H&r block tax form   Puede tomar una deducción por deuda incobrable sólo en el año en que la deuda pierde su valor. H&r block tax form No tiene que esperar el vencimiento de una deuda para saber si ha perdido su valor. H&r block tax form Una deuda pierde su valor cuando ya no cabe la posibilidad de que se pague la cantidad adeudada. H&r block tax form   No es necesario llevar el asunto ante los tribunales si puede demostrar que la deuda sería incobrable a pesar de una sentencia de compensación monetaria dictada por un tribunal. H&r block tax form Sólo tiene que demostrar que ha tomado medidas razonables para cobrar la deuda. H&r block tax form En la mayoría de los casos, la quiebra del deudor demuestra suf
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The H&r Block Tax Form

H&r block tax form Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. H&r block tax form Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. H&r block tax form S. H&r block tax form income taxes on certain items of income they receive from sources within the United States. H&r block tax form These reduced rates and exemptions vary among countries and specific items of income. H&r block tax form If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. H&r block tax form Also see Publication 519. H&r block tax form Many of the individual states of the United States tax the income of their residents. H&r block tax form Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. H&r block tax form Tax treaties reduce the U. H&r block tax form S. H&r block tax form taxes of residents of foreign countries. H&r block tax form With certain exceptions, they do not reduce the U. H&r block tax form S. H&r block tax form taxes of U. H&r block tax form S. H&r block tax form citizens or residents. H&r block tax form U. H&r block tax form S. H&r block tax form citizens and residents are subject to U. H&r block tax form S. H&r block tax form income tax on their worldwide income. H&r block tax form Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. H&r block tax form S. H&r block tax form citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. H&r block tax form Foreign taxing authorities sometimes require certification from the U. H&r block tax form S. H&r block tax form Government that an applicant filed an income tax return as a U. H&r block tax form S. H&r block tax form citizen or resident, as part of the proof of entitlement to the treaty benefits. H&r block tax form See Form 8802, Application for United States Residency Certification, to request a certification. H&r block tax form Disclosure of a treaty-based position that reduces your tax. H&r block tax form   If you take the position that any U. H&r block tax form S. H&r block tax form tax is overruled or otherwise reduced by a U. H&r block tax form S. H&r block tax form treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. H&r block tax form If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. H&r block tax form The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. H&r block tax form For more information, see Publication 519 and the Form 8833 instructions. H&r block tax form   If you fail to file Form 8833, you may have to pay a $1,000 penalty. H&r block tax form Corporations are subject to a $10,000 penalty for each failure. H&r block tax form Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. H&r block tax form Pay for certain personal services performed in the United States. H&r block tax form Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. H&r block tax form Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. H&r block tax form Wages, salaries, and pensions paid by a foreign government. H&r block tax form Personal Services Income Pay for certain personal services performed in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. H&r block tax form For this purpose, the word “day” means a day during any part of which you are physically present in the United States. H&r block tax form Terms defined. H&r block tax form   Several terms appear in many of the discussions that follow. H&r block tax form The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. H&r block tax form The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. H&r block tax form   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. H&r block tax form   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. H&r block tax form Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. H&r block tax form S. H&r block tax form income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. H&r block tax form These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. H&r block tax form Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. H&r block tax form Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax. H&r block tax form Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. H&r block tax form Regardless of these limits, income of Bangladesh entertainers is exempt from U. H&r block tax form S. H&r block tax form income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. H&r block tax form Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form If the ship or aircraft is operated by a U. H&r block tax form S. H&r block tax form enterprise, the income is subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form If the resident of Bangladesh is a shareholder in a U. H&r block tax form S. H&r block tax form corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. H&r block tax form S. H&r block tax form corporation. H&r block tax form The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. H&r block tax form S. H&r block tax form tax at the rate of 15%. H&r block tax form Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. H&r block tax form S. H&r block tax form residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. H&r block tax form S. H&r block tax form residents), and Do not have a regular base available in the United States for performing the services. H&r block tax form If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. H&r block tax form Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form tax if the residents meet four requirements. H&r block tax form They are in the United States for no more than 183 days during the calendar year. H&r block tax form The income earned in the calendar year in the United States is not more than $5,000. H&r block tax form Their income is paid by or for an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The income is not borne by a permanent establishment or regular base of the employer in the United States. H&r block tax form Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. H&r block tax form However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. H&r block tax form Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. H&r block tax form Under that provision, business profits are exempt from U. H&r block tax form S. H&r block tax form income tax unless the individual has a permanent establishment in the United States. H&r block tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block tax form Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. H&r block tax form Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax. H&r block tax form Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. H&r block tax form Under that provision, business profits are exempt from U. H&r block tax form S. H&r block tax form income tax unless the individual has a permanent establishment in the United States. H&r block tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block tax form Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. H&r block tax form Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. H&r block tax form S. H&r block tax form company. H&r block tax form Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax. H&r block tax form Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. H&r block tax form Under that provision, business profits are exempt from U. H&r block tax form S. H&r block tax form income tax unless the individual has a permanent establishment in the United States. H&r block tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block tax form Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. H&r block tax form Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form tax if it is not more than $10,000 for the year. H&r block tax form If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. H&r block tax form S. H&r block tax form resident, and is not borne by a permanent establishment in the United States. H&r block tax form Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. H&r block tax form Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. H&r block tax form Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. H&r block tax form S. H&r block tax form resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to directors' fees for service on the board of directors of a U. H&r block tax form S. H&r block tax form corporation. H&r block tax form These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). H&r block tax form However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. H&r block tax form S. H&r block tax form and Chinese governments is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form Commonwealth of Independent States Income that residents of a C. H&r block tax form I. H&r block tax form S. H&r block tax form member receive for performing personal services in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if those residents are in the United States for no more than 183 days during the tax year. H&r block tax form Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. H&r block tax form I. H&r block tax form S. H&r block tax form member or a resident of a C. H&r block tax form I. H&r block tax form S. H&r block tax form member is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. H&r block tax form Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. H&r block tax form S. H&r block tax form income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. H&r block tax form S. H&r block tax form resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. H&r block tax form Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. H&r block tax form Directors' fees received by residents of Cyprus for service on the board of directors of a U. H&r block tax form S. H&r block tax form corporation are exempt from U. H&r block tax form S. H&r block tax form income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. H&r block tax form Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available, they are taxed only on income attributable to the fixed base. H&r block tax form Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the following three requirements are met. H&r block tax form The resident is present in the United States for no more than 183 days in any 12-month period. H&r block tax form The income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. H&r block tax form Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. H&r block tax form S. H&r block tax form income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. H&r block tax form Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax. H&r block tax form If the ship or aircraft is operated by a U. H&r block tax form S. H&r block tax form enterprise, the income is subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. H&r block tax form These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. H&r block tax form Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax. H&r block tax form Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if they are in the United States for no more than 89 days during the tax year. H&r block tax form Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet four requirements. H&r block tax form They are in the United States for no more than 89 days during the tax year. H&r block tax form They are employees of a resident of, or a permanent establishment in, Egypt. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form Their income is subject to Egyptian tax. H&r block tax form This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. H&r block tax form These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. H&r block tax form Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the following requirements are met. H&r block tax form The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form The income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. H&r block tax form Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. H&r block tax form S. H&r block tax form income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. H&r block tax form Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet three requirements. H&r block tax form They are in the United States for no more than 183 days during any 12-month period. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. H&r block tax form The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. H&r block tax form These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. H&r block tax form France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet three requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. H&r block tax form These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. H&r block tax form Regardless of these limits, income of French entertainers or sportsmen is exempt from U. H&r block tax form S. H&r block tax form tax if their visit is principally supported by public funds of France. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. H&r block tax form Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. H&r block tax form Under that provision, business profits are exempt from U. H&r block tax form S. H&r block tax form income tax unless the individual has a permanent establishment in the United States. H&r block tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block tax form Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form tax if the residents meet three requirements. H&r block tax form They are in the United States for no more than 183 days during the calendar year. H&r block tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form The income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. H&r block tax form Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. H&r block tax form S. H&r block tax form tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. H&r block tax form Income of German entertainers or athletes is exempt from U. H&r block tax form S. H&r block tax form tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. H&r block tax form Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. H&r block tax form S. H&r block tax form income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. H&r block tax form The pay, regardless of amount, is exempt from U. H&r block tax form S. H&r block tax form income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. H&r block tax form Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet three requirements. H&r block tax form They are in the United States for no more than 183 days during the tax year. H&r block tax form Their income is paid by or on behalf of an employer who is not a resident of the United States. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form If the ship or aircraft is operated by a U. H&r block tax form S. H&r block tax form enterprise, the pay is subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. H&r block tax form Under that provision, business profits are exempt from U. H&r block tax form S. H&r block tax form income tax unless the individual has a permanent establishment in the United States. H&r block tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block tax form Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. H&r block tax form S. H&r block tax form company. H&r block tax form Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax. H&r block tax form India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available, they are taxed only on income attributable to the fixed base. H&r block tax form Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet three requirements. H&r block tax form They are present in the United States for no more than 183 days during the tax year. H&r block tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. H&r block tax form The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. H&r block tax form S. H&r block tax form enterprise. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. H&r block tax form S. H&r block tax form resident. H&r block tax form These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. H&r block tax form Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. H&r block tax form S. H&r block tax form tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. H&r block tax form Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block tax form Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet three requirements. H&r block tax form They are present in the United States no more than 119 days during any consecutive 12-month period. H&r block tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form The income is not borne or reimbursed by a permanent establishment the employer has in the United States. H&r block tax form Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. H&r block tax form S. H&r block tax form tax if the individual is a member of the regular complement of the ship or aircraft. H&r block tax form These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. H&r block tax form Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. H&r block tax form S. H&r block tax form tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. H&r block tax form Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. H&r block tax form However, amounts received for attending meetings in Ireland are not subject to U. H&r block tax form S. H&r block tax form income tax. H&r block tax form Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax. H&r block tax form These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. H&r block tax form Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if they are in the United States for no more than 182 days during the tax year. H&r block tax form Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet four requirements. H&r block tax form They are in the United States for no more than 182 days during the tax year. H&r block tax form They are employees of a resident of, or a permanent establishment in, Israel. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form Their income is subject to Israeli tax. H&r block tax form The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. H&r block tax form S. H&r block tax form resident. H&r block tax form These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. H&r block tax form Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the following requirements are met. H&r block tax form The residents are in the United States for no more than 183 days during the tax year. H&r block tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. H&r block tax form S. H&r block tax form enterprise is subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. H&r block tax form Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. H&r block tax form S. H&r block tax form contractor. H&r block tax form If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. H&r block tax form There is no dollar limit for condition (3) if the contractor is from a country other than the United States. H&r block tax form Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet four requirements. H&r block tax form They are in the United States for no more than 183 days during the tax year. H&r block tax form Their income is paid by or for an employer who is not a resident of the United States. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form Their net income received for the services is not more than $5,000 during the tax year. H&r block tax form Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form If the ship or aircraft is operated by a U. H&r block tax form S. H&r block tax form enterprise, the pay is subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. H&r block tax form Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. H&r block tax form S. H&r block tax form corporations are exempt from U. H&r block tax form S. H&r block tax form tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. H&r block tax form Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. H&r block tax form Under that provision, business profits are exempt from U. H&r block tax form S. H&r block tax form income tax unless the individual has a permanent establishment in the United States. H&r block tax form If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. H&r block tax form Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. H&r block tax form The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. H&r block tax form If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block tax form Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the following three requirements are met. H&r block tax form The resident is in the United States for no more than 183 days in any 12-month period. H&r block tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form tax. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. H&r block tax form If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. H&r block tax form S. H&r block tax form tax if the residents meet four requirements. H&r block tax form They are in the United States for no more than 182 days during the tax year. H&r block tax form They are employees of a resident of Korea or of a permanent establishment maintained in Korea. H&r block tax form Their compensation is not borne by a permanent establishment that the employer has in the United States. H&r block tax form Their income for those services is not more than $3,000. H&r block tax form Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. H&r block tax form Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block tax form Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the following requirements are met. H&r block tax form The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form The income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. H&r block tax form S. H&r block tax form enterprise. H&r block tax form The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. H&r block tax form Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. H&r block tax form S. H&r block tax form income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. H&r block tax form Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block tax form Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the following requirements are met. H&r block tax form The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form The income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. H&r block tax form S. H&r block tax form enterprise. H&r block tax form The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. H&r block tax form Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. H&r block tax form S. H&r block tax form income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. H&r block tax form Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block tax form Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block tax form The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. H&r block tax form S. H&r block tax form enterprise. H&r block tax form The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. H&r block tax form The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. H&r block tax form Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. H&r block tax form Under that provision, business profits are exempt from U. H&r block tax form S. H&r block tax form income tax unless the individual has a permanent establishment in the United States. H&r block tax form If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. H&r block tax form Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet the following requirements. H&r block tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block tax form Their income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. H&r block tax form Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. H&r block tax form S. H&r block tax form tax. H&r block tax form Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. H&r block tax form S. H&r block tax form income tax if the individual is a member of the regular complement of the ship or aircraft. H&r block tax form Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. H&r block tax form If they have a fixed base available, they are taxed only on income attributable to the fixed base. H&r block tax form Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form tax if the following three requirements are met. H&r block tax form The resident is present in the United States for no more than 183 days in a 12-month period. H&r block tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block tax form The income is not borne by a permanent establishment or fixed base that the employer has in the United States. H&r block tax form These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. H&r block tax form S. H&r block tax form resident. H&r block tax form These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. H&r block tax form This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. H&r block tax form Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. H&r block tax form S. H&r block tax form tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. H&r block tax form Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. H&r block tax form If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. H&r block tax form Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the residents meet three requirements. H&r block tax form They are in the United States for less than 183 days during the tax year. H&r block tax form They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. H&r block tax form Their income is not borne by a permanent establishment that the employer has in the United States. H&r block tax form Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. H&r block tax form Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. H&r block tax form S. H&r block tax form income tax if the individual is a member of the regular complement of the ship or aircraft. H&r block tax form These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. H&r block tax form Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block tax form S. H&r block tax form income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. H&r block tax form Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. H&r block tax form S. H&r block tax form income tax if the following three requirements are met. H&r block tax form The resident is in the United States for no more than 183 days during the tax year. H&r block tax form The income is paid by, or on behalf of, an employer who is not a U. H&r block tax form S. H&r block tax form resident. H&r block tax form The income is not borne by a permanent establishment or fixed base the employer has in the United States. H&r block tax form Income received by a Netherlands resident for employment as a member of the regular complement of a ship or