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How Do I File My 2012 Taxes Now

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How Do I File My 2012 Taxes Now

How do i file my 2012 taxes now 6. How do i file my 2012 taxes now   How To Report Table of Contents Where To ReportGifts. How do i file my 2012 taxes now Statutory employees. How do i file my 2012 taxes now Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. How do i file my 2012 taxes now Standard mileage rate. How do i file my 2012 taxes now Actual expenses. How do i file my 2012 taxes now Car rentals. How do i file my 2012 taxes now Hours of service limits. How do i file my 2012 taxes now Allocating your reimbursement. How do i file my 2012 taxes now 1. How do i file my 2012 taxes now Limit on meals and entertainment. How do i file my 2012 taxes now 2. How do i file my 2012 taxes now Limit on miscellaneous itemized deductions. How do i file my 2012 taxes now 3. How do i file my 2012 taxes now Limit on total itemized deductions. How do i file my 2012 taxes now Special Rules This chapter explains where and how to report the expenses discussed in this publication. How do i file my 2012 taxes now It discusses reimbursements and how to treat them under accountable and nonaccountable plans. How do i file my 2012 taxes now It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. How do i file my 2012 taxes now The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. How do i file my 2012 taxes now Where To Report This section provides general information on where to report the expenses discussed in this publication. How do i file my 2012 taxes now Self-employed. How do i file my 2012 taxes now   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. How do i file my 2012 taxes now You do not use Form 2106 or 2106-EZ. How do i file my 2012 taxes now    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. How do i file my 2012 taxes now You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. How do i file my 2012 taxes now   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. How do i file my 2012 taxes now Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. How do i file my 2012 taxes now   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. How do i file my 2012 taxes now You can only include 50% of your meals and entertainment in that total. How do i file my 2012 taxes now If you include car expenses, you must also complete Part III of the form. How do i file my 2012 taxes now    If you file Schedule F (Form 1040): Report your car expenses on line 10. How do i file my 2012 taxes now Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. How do i file my 2012 taxes now Report all other business expenses discussed in this publication on line 32. How do i file my 2012 taxes now You can only include 50% of your meals and entertainment on that line. How do i file my 2012 taxes now See your form instructions for more information on how to complete your tax return. How do i file my 2012 taxes now Both self-employed and an employee. How do i file my 2012 taxes now   If you are both self-employed and an employee, you must keep separate records for each business activity. How do i file my 2012 taxes now Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. How do i file my 2012 taxes now Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. How do i file my 2012 taxes now Employees. How do i file my 2012 taxes now    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. How do i file my 2012 taxes now However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. How do i file my 2012 taxes now You are an employee deducting expenses attributable to your job. How do i file my 2012 taxes now You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). How do i file my 2012 taxes now If you claim car expenses, you use the standard mileage rate. How do i file my 2012 taxes now   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. How do i file my 2012 taxes now Gifts. How do i file my 2012 taxes now   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. How do i file my 2012 taxes now Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). How do i file my 2012 taxes now Statutory employees. How do i file my 2012 taxes now    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). How do i file my 2012 taxes now Do not complete Form 2106 or 2106-EZ. How do i file my 2012 taxes now   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. How do i file my 2012 taxes now If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. How do i file my 2012 taxes now Reimbursement for personal expenses. How do i file my 2012 taxes now    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. How do i file my 2012 taxes now You cannot deduct personal expenses. How do i file my 2012 taxes now Income-producing property. How do i file my 2012 taxes now   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. How do i file my 2012 taxes now   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. How do i file my 2012 taxes now See Publication 527, Residential Rental Property, for more information on the rental of real estate. How do i file my 2012 taxes now If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. How do i file my 2012 taxes now Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. How do i file my 2012 taxes now The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. How do i file my 2012 taxes now You cannot use the standard mileage rate. How do i file my 2012 taxes now Value reported on Form W-2. How do i file my 2012 taxes now   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). How do i file my 2012 taxes now Your employer must separately state the amount if 100% of the annual lease value was included in your income. How do i file my 2012 taxes now If you are unsure of the amount included on your Form W-2, ask your employer. How do i file my 2012 taxes now Full value included in your income. How do i file my 2012 taxes now   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. How do i file my 2012 taxes now On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. How do i file my 2012 taxes now    To claim your expenses, complete Form 2106, Part II, Sections A and C. How do i file my 2012 taxes now Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. How do i file my 2012 taxes now Complete the rest of the form. How do i file my 2012 taxes now Less than full value included in your income. How do i file my 2012 taxes now   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. How do i file my 2012 taxes now Do not enter this value on your Form 2106 because it is not deductible. How do i file my 2012 taxes now   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. How do i file my 2012 taxes now Examples of costs that you may have are gas, oil, and repairs. How do i file my 2012 taxes now Complete Form 2106, Part II, Sections A and C. How do i file my 2012 taxes now Enter your actual costs on line 23 of Section C and leave line 25 blank. How do i file my 2012 taxes now Complete the rest of the form. How do i file my 2012 taxes now Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. How do i file my 2012 taxes now If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. How do i file my 2012 taxes now This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. How do i file my 2012 taxes now It also covers rules for independent contractors. How do i file my 2012 taxes now No reimbursement. How do i file my 2012 taxes now   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. How do i file my 2012 taxes now In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. How do i file my 2012 taxes now Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. How do i file my 2012 taxes now Reimbursement, allowance, or advance. How do i file my 2012 taxes now   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. How do i file my 2012 taxes now Arrangements include per diem and car allowances. How do i file my 2012 taxes now    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. How do i file my 2012 taxes now (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. How do i file my 2012 taxes now ) A car allowance is an amount your employer gives you for the business use of your car. How do i file my 2012 taxes now   Your employer should tell you what method of reimbursement is used and what records you must provide. How do i file my 2012 taxes now Employers. How do i file my 2012 taxes now   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. How do i file my 2012 taxes now Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. How do i file my 2012 taxes now Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. How do i file my 2012 taxes now See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. How do i file my 2012 taxes now Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. How do i file my 2012 taxes now You must adequately account to your employer for these expenses within a reasonable period of time. How do i file my 2012 taxes now You must return any excess reimbursement or allowance within a reasonable period of time. How do i file my 2012 taxes now “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. How do i file my 2012 taxes now An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. How do i file my 2012 taxes now Reasonable period of time. How do i file my 2012 taxes now   The definition of reasonable period of time depends on the facts and circumstances of your situation. How do i file my 2012 taxes now However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. How do i file my 2012 taxes now You receive an advance within 30 days of the time you have an expense. How do i file my 2012 taxes now You adequately account for your expenses within 60 days after they were paid or incurred. How do i file my 2012 taxes now You return any excess reimbursement within 120 days after the expense was paid or incurred. How do i file my 2012 taxes now You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. How do i file my 2012 taxes now Employee meets accountable plan rules. How do i file my 2012 taxes now   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. How do i file my 2012 taxes now If your expenses equal your reimbursements, you do not complete Form 2106. How do i file my 2012 taxes now You have no deduction since your expenses and reimbursement are equal. How do i file my 2012 taxes now    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. How do i file my 2012 taxes now Accountable plan rules not met. How do i file my 2012 taxes now   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. How do i file my 2012 taxes now All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). How do i file my 2012 taxes now Failure to return excess reimbursements. How do i file my 2012 taxes now   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. How do i file my 2012 taxes now See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. How do i file my 2012 taxes now Reimbursement of nondeductible expenses. How do i file my 2012 taxes now   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. How do i file my 2012 taxes now The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. How do i file my 2012 taxes now Example. How do i file my 2012 taxes now Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. How do i file my 2012 taxes now The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. How do i file my 2012 taxes now The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. How do i file my 2012 taxes now If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. How do i file my 2012 taxes now Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. How do i file my 2012 taxes now You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. How do i file my 2012 taxes now (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. How do i file my 2012 taxes now ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. How do i file my 2012 taxes now See Per Diem and Car Allowances , later. How do i file my 2012 taxes now You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. How do i file my 2012 taxes now This includes amounts you charged to your employer by credit card or other method. How do i file my 2012 taxes now You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. How do i file my 2012 taxes now You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. How do i file my 2012 taxes now Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. How do i file my 2012 taxes now A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. How do i file my 2012 taxes now Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. How do i file my 2012 taxes now The allowance is similar in form to and not more than the federal rate (defined later). How do i file my 2012 taxes now You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. How do i file my 2012 taxes now You are not related to your employer (as defined next). How do i file my 2012 taxes now If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. How do i file my 2012 taxes now If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. How do i file my 2012 taxes now In this case, you must be able to prove your expenses to the IRS. How do i file my 2012 taxes now Related to employer. How do i file my 2012 taxes now   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. How do i file my 2012 taxes now You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. How do i file my 2012 taxes now The federal rate. How do i file my 2012 taxes now   The federal rate can be figured using any one of the following methods. How do i file my 2012 taxes now For per diem amounts: The regular federal per diem rate. How do i file my 2012 taxes now The standard meal allowance. How do i file my 2012 taxes now The high-low rate. How do i file my 2012 taxes now For car expenses: The standard mileage rate. How do i file my 2012 taxes now A fixed and variable rate (FAVR). How do i file my 2012 taxes now    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. How do i file my 2012 taxes now Regular federal per diem rate. How do i file my 2012 taxes now   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. How do i file my 2012 taxes now The rates are different for different locations. How do i file my 2012 taxes now Your employer should have these rates available. How do i file my 2012 taxes now You can also find federal per diem rates at www. How do i file my 2012 taxes now gsa. How do i file my 2012 taxes now gov/perdiem. How do i file my 2012 taxes now The standard meal allowance. How do i file my 2012 taxes now   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). How do i file my 2012 taxes now The rate for most small localities in the United States is $46 a day. How do i file my 2012 taxes now Most major cities and many other localities qualify for higher rates. How do i file my 2012 taxes now You can find this information on the Internet at www. How do i file my 2012 taxes now gsa. How do i file my 2012 taxes now gov/perdiem. How do i file my 2012 taxes now   You receive an allowance only for meals and incidental expenses when your employer does one of the following. How do i file my 2012 taxes now Provides you with lodging (furnishes it in kind). How do i file my 2012 taxes now Reimburses you, based on your receipts, for the actual cost of your lodging. How do i file my 2012 taxes now Pays the hotel, motel, etc. How do i file my 2012 taxes now , directly for your lodging. How do i file my 2012 taxes now Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. How do i file my 2012 taxes now Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. How do i file my 2012 taxes now High-low rate. How do i file my 2012 taxes now   This is a simplified method of computing the federal per diem rate for travel within the continental United States. How do i file my 2012 taxes now It eliminates the need to keep a current list of the per diem rates for each city. How do i file my 2012 taxes now   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. How do i file my 2012 taxes now All other areas have a per diem amount of $163 (including $52 for M&IE). How do i file my 2012 taxes now For more information, see Notice 2012-63, which can be found on the Internet at www. How do i file my 2012 taxes now irs. How do i file my 2012 taxes now gov/irb/2012-42_IRB/ar12. How do i file my 2012 taxes now html. How do i file my 2012 taxes now    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). How do i file my 2012 taxes now The rate for all other locations increased to $170 (including $52 for M&IE). How do i file my 2012 taxes now Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. How do i file my 2012 taxes now For more information, see Notice 2013-65, which can be found on the Internet at www. How do i file my 2012 taxes now irs. How do i file my 2012 taxes now gov/pub/irs-drop/n-13–65. How do i file my 2012 taxes now pdf and Revenue Procedure 2011-47 at www. How do i file my 2012 taxes now irs. How do i file my 2012 taxes now gov/irb/2011-42_IRB/ar12. How do i file my 2012 taxes now html. How do i file my 2012 taxes now Prorating the standard meal allowance on partial days of travel. How do i file my 2012 taxes now   The standard meal allowance is for a full 24-hour day of travel. How do i file my 2012 taxes now If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. How do i file my 2012 taxes now This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. How do i file my 2012 taxes now   You can use either of the following methods to figure the federal M&IE for that day. How do i file my 2012 taxes now Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. How do i file my 2012 taxes now For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. How do i file my 2012 taxes now Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. How do i file my 2012 taxes now For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. How do i file my 2012 taxes now m. How do i file my 2012 taxes now of one day to 5 p. How do i file my 2012 taxes now m. How do i file my 2012 taxes now of the next day as being no more than the federal rate. How do i file my 2012 taxes now This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. How do i file my 2012 taxes now The standard mileage rate. How do i file my 2012 taxes now   This is a set rate per mile that you can use to compute your deductible car expenses. How do i file my 2012 taxes now For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. How do i file my 2012 taxes now Fixed and variable rate (FAVR). How do i file my 2012 taxes now   This is an allowance your employer may use to reimburse your car expenses. How do i file my 2012 taxes now Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. How do i file my 2012 taxes now ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. How do i file my 2012 taxes now ). How do i file my 2012 taxes now If your employer chooses to use this method, your employer will request the necessary records from you. How do i file my 2012 taxes now Reporting your expenses with a per diem or car allowance. How do i file my 2012 taxes now   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. How do i file my 2012 taxes now The federal rate. How do i file my 2012 taxes now Whether the allowance or your actual expenses were more than the federal rate. How do i file my 2012 taxes now The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. How do i file my 2012 taxes now Allowance less than or equal to the federal rate. How do i file my 2012 taxes now   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. How do i file my 2012 taxes now You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. How do i file my 2012 taxes now   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). How do i file my 2012 taxes now If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. How do i file my 2012 taxes now If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. How do i file my 2012 taxes now Example 1. How do i file my 2012 taxes now In April, Jeremy takes a 2-day business trip to Denver. How do i file my 2012 taxes now The federal rate for Denver is $215 per day. How do i file my 2012 taxes now As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. How do i file my 2012 taxes now His employer reimburses him $215 a day ($430 total) for living expenses. How do i file my 2012 taxes now Jeremy's living expenses in Denver are not more than $215 a day. How do i file my 2012 taxes now Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. How do i file my 2012 taxes now Example 2. How do i file my 2012 taxes now In June, Matt takes a 2-day business trip to Boston. How do i file my 2012 taxes now Matt's employer uses the high-low method to reimburse employees. How do i file my 2012 taxes now Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. How do i file my 2012 taxes now Matt's actual expenses totaled $700. How do i file my 2012 taxes now Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. How do i file my 2012 taxes now Matt completes Form 2106 (showing all of his expenses and reimbursements). How do i file my 2012 taxes now He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . How do i file my 2012 taxes now Example 3. How do i file my 2012 taxes now Nicole drives 10,000 miles in 2013 for business. How do i file my 2012 taxes now Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. How do i file my 2012 taxes now Her employer pays her a mileage allowance of 40 cents a mile. How do i file my 2012 taxes now Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. How do i file my 2012 taxes now Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. How do i file my 2012 taxes now Allowance more than the federal rate. How do i file my 2012 taxes now   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. How do i file my 2012 taxes now This amount is not taxable. How do i file my 2012 taxes now However, the excess allowance will be included in box 1 of your Form W-2. How do i file my 2012 taxes now You must report this part of your allowance as if it were wage income. How do i file my 2012 taxes now   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. How do i file my 2012 taxes now   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. How do i file my 2012 taxes now You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. How do i file my 2012 taxes now You should be able to prove these amounts to the IRS. How do i file my 2012 taxes now Example 1. How do i file my 2012 taxes now Laura lives and works in Austin. How do i file my 2012 taxes now In July her employer sent her to Albuquerque for 4 days on business. How do i file my 2012 taxes now Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. How do i file my 2012 taxes now Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. How do i file my 2012 taxes now Table 6-1. How do i file my 2012 taxes now Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. How do i file my 2012 taxes now No amount. How do i file my 2012 taxes now No amount. How do i file my 2012 taxes now Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. How do i file my 2012 taxes now The excess amount as wages in box 1. How do i file my 2012 taxes now No amount. How do i file my 2012 taxes now Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. How do i file my 2012 taxes now No amount. How do i file my 2012 taxes now All expenses and reimbursements only if excess expenses are claimed. How do i file my 2012 taxes now Otherwise, form is not filed. How do i file my 2012 taxes now Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. How do i file my 2012 taxes now The excess amount as wages in box 1. How do i file my 2012 taxes now The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How do i file my 2012 taxes now No amount. How do i file my 2012 taxes now Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. How do i file my 2012 taxes now The excess amount as wages in box 1. How do i file my 2012 taxes now The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How do i file my 2012 taxes now All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. How do i file my 2012 taxes now Otherwise, form is not filed. How do i file my 2012 taxes now A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. How do i file my 2012 taxes now The entire amount as wages in box 1. How do i file my 2012 taxes now All expenses. How do i file my 2012 taxes now No reimbursement plan: The entire amount as wages in box 1. How do i file my 2012 taxes now All expenses. How do i file my 2012 taxes now * You may be able to use Form 2106-EZ. How do i file my 2012 taxes now See Completing Forms 2106 and 2106-EZ . How do i file my 2012 taxes now Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. How do i file my 2012 taxes now Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. How do i file my 2012 taxes now This amount is not included in Laura's income. How do i file my 2012 taxes now Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). How do i file my 2012 taxes now Example 2. How do i file my 2012 taxes now Joe also lives in Austin and works for the same employer as Laura. How do i file my 2012 taxes now In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. How do i file my 2012 taxes now The employer reimbursed Joe $75 a day for his meals and incidental expenses. How do i file my 2012 taxes now The federal rate for San Diego is $71 a day. How do i file my 2012 taxes now Joe can prove that his actual meal expenses totaled $380. How do i file my 2012 taxes now His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. How do i file my 2012 taxes now However, he does account for the time, place, and business purpose of the trip. How do i file my 2012 taxes now This is Joe's only business trip this year. How do i file my 2012 taxes now Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). How do i file my 2012 taxes now The employer includes the $16 as income on Joe's Form W-2 in box 1. How do i file my 2012 taxes now The employer also enters $284 in box 12 of Joe's Form W-2. How do i file my 2012 taxes now Joe completes Form 2106 to figure his deductible expenses. How do i file my 2012 taxes now He enters the total of his actual expenses for the year ($380) on Form 2106. How do i file my 2012 taxes now He also enters the reimbursements that were not included in his income ($284). How do i file my 2012 taxes now His total deductible expense, before the 50% limit, is $96. How do i file my 2012 taxes now After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. How do i file my 2012 taxes now Example 3. How do i file my 2012 taxes now Debbie drives 10,000 miles in 2013 for business. How do i file my 2012 taxes now Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. How do i file my 2012 taxes now Her total reimbursement is $6,000. How do i file my 2012 taxes now Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. How do i file my 2012 taxes now That amount is not taxable. How do i file my 2012 taxes now Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. How do i file my 2012 taxes now This is the reimbursement that is more than the standard mileage rate. How do i file my 2012 taxes now If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. How do i file my 2012 taxes now If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). How do i file my 2012 taxes now She would then claim the excess expenses as an itemized deduction. How do i file my 2012 taxes now Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. How do i file my 2012 taxes now Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. How do i file my 2012 taxes now For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. How do i file my 2012 taxes now “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. How do i file my 2012 taxes now Travel advance. How do i file my 2012 taxes now   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. How do i file my 2012 taxes now Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. How do i file my 2012 taxes now   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). How do i file my 2012 taxes now Unproved amounts. How do i file my 2012 taxes now   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. How do i file my 2012 taxes now If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). How do i file my 2012 taxes now Per diem allowance more than federal rate. How do i file my 2012 taxes now   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. How do i file my 2012 taxes now However, the difference will be reported as wages on your Form W-2. How do i file my 2012 taxes now This excess amount is considered paid under a nonaccountable plan (discussed later). How do i file my 2012 taxes now Example. How do i file my 2012 taxes now Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. How do i file my 2012 taxes now The federal per diem for meals and incidental expenses for Phoenix is $71. How do i file my 2012 taxes now Your trip lasts only 3 days. How do i file my 2012 taxes now Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. How do i file my 2012 taxes now For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). How do i file my 2012 taxes now However, the $27 will be reported on your Form W-2 as wages. How do i file my 2012 taxes now Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. How do i file my 2012 taxes now In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. How do i file my 2012 taxes now See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. How do i file my 2012 taxes now An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. How do i file my 2012 taxes now This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. How do i file my 2012 taxes now If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. How do i file my 2012 taxes now Reporting your expenses under a nonaccountable plan. How do i file my 2012 taxes now   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. How do i file my 2012 taxes now Your employer will report the total in box 1 of your Form W-2. How do i file my 2012 taxes now    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. How do i file my 2012 taxes now Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. How do i file my 2012 taxes now Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. How do i file my 2012 taxes now Example 1. How do i file my 2012 taxes now Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. How do i file my 2012 taxes now Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. How do i file my 2012 taxes now Kim is being reimbursed under a nonaccountable plan. How do i file my 2012 taxes now Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. How do i file my 2012 taxes now If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. How do i file my 2012 taxes now Example 2. How do i file my 2012 taxes now Kevin is paid $2,000 a month by his employer. How do i file my 2012 taxes now On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. How do i file my 2012 taxes now Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. How do i file my 2012 taxes now No part of the $50 a day designated by his employer is treated as paid under an accountable plan. How do i file my 2012 taxes now Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. How do i file my 2012 taxes now The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. How do i file my 2012 taxes now You are considered an independent contractor if you are self-employed and you perform services for a customer or client. How do i file my 2012 taxes now Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. How do i file my 2012 taxes now If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. How do i file my 2012 taxes now You must keep adequate records of these expenses whether or not you account to your client for these expenses. How do i file my 2012 taxes now If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. How do i file my 2012 taxes now See 50% Limit in chapter 2. How do i file my 2012 taxes now Adequate accounting. How do i file my 2012 taxes now   As a self-employed person, you adequately account by reporting your actual expenses. How do i file my 2012 taxes now You should follow the recordkeeping rules in chapter 5 . How do i file my 2012 taxes now How to report. How do i file my 2012 taxes now   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. How do i file my 2012 taxes now Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. How do i file my 2012 taxes now However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. How do i file my 2012 taxes now Contractor adequately accounts. How do i file my 2012 taxes now   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . How do i file my 2012 taxes now Use your records as proof for a deduction on your tax return. How do i file my 2012 taxes now If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. How do i file my 2012 taxes now If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. How do i file my 2012 taxes now Contractor does not adequately account. How do i file my 2012 taxes now    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. How do i file my 2012 taxes now You are not subject to the 50% limit on entertainment in this case. How do i file my 2012 taxes now You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. How do i file my 2012 taxes now However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. How do i file my 2012 taxes now How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. How do i file my 2012 taxes now The Two Substantiation Methods High-low method. How do i file my 2012 taxes now   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. How do i file my 2012 taxes now Notice 2012–63, available at www. How do i file my 2012 taxes now irs. How do i file my 2012 taxes now gov/irb/2012–42_IRB/ar12. How do i file my 2012 taxes now html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. How do i file my 2012 taxes now For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. How do i file my 2012 taxes now   Notice 2013–65, available at www. How do i file my 2012 taxes now irs. How do i file my 2012 taxes now gov/pub/irs-drop/n-13–65. How do i file my 2012 taxes now pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. How do i file my 2012 taxes now For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). How do i file my 2012 taxes now Regular federal per diem rate method. How do i file my 2012 taxes now   Regular federal per diem rates are published by the General Services Administration (GSA). How do i file my 2012 taxes now Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. How do i file my 2012 taxes now The rates listed for FY2013 at www. How do i file my 2012 taxes now gsa. How do i file my 2012 taxes now gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. How do i file my 2012 taxes now The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). How do i file my 2012 taxes now For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). How do i file my 2012 taxes now Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. How do i file my 2012 taxes now During this period, you generally may change to the new rates or finish out the year with the rates you had been using. How do i file my 2012 taxes now High-low method. How do i file my 2012 taxes now   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. How do i file my 2012 taxes now However, you must continue using the high-low method for the rest of the calendar year (through December 31). How do i file my 2012 taxes now If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. How do i file my 2012 taxes now   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. How do i file my 2012 taxes now You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. How do i file my 2012 taxes now irs. How do i file my 2012 taxes now gov/irb. How do i file my 2012 taxes now Federal per diem rate method. How do i file my 2012 taxes now   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. How do i file my 2012 taxes now Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). How do i file my 2012 taxes now However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. How do i file my 2012 taxes now   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. How do i file my 2012 taxes now Go to www. How do i file my 2012 taxes now gsa. How do i file my 2012 taxes now gov/perdiem. How do i file my 2012 taxes now Per diem rates for localities listed for FY2014 may change at any time. How do i file my 2012 taxes now To be sure you have the most current rate, check www. How do i file my 2012 taxes now gsa. How do i file my 2012 taxes now gov/perdiem. How do i file my 2012 taxes now Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. How do i file my 2012 taxes now Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. How do i file my 2012 taxes now The instructions for the forms have more information on completing them. How do i file my 2012 taxes now If you are self-employed, do not file Form 2106 or 2106-EZ. How do i file my 2012 taxes now Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). How do i file my 2012 taxes now See the instructions for the form that you must file. How do i file my 2012 taxes now Form 2106-EZ. How do i file my 2012 taxes now   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. How do i file my 2012 taxes now You can use this form if you meet all the following conditions. How do i file my 2012 taxes now You are an employee deducting ordinary and necessary expenses attributable to your job. How do i file my 2012 taxes now You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). How do i file my 2012 taxes now If you are claiming car expenses, you are using the standard mileage rate. How do i file my 2012 taxes now Car expenses. How do i file my 2012 taxes now   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. How do i file my 2012 taxes now These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. How do i file my 2012 taxes now Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. How do i file my 2012 taxes now Information on use of cars. How do i file my 2012 taxes now   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. How do i file my 2012 taxes now The information relates to the following items. How do i file my 2012 taxes now Date placed in service. How do i file my 2012 taxes now Mileage (total, business, commuting, and other personal mileage). How do i file my 2012 taxes now Percentage of business use. How do i file my 2012 taxes now After-work use. How do i file my 2012 taxes now Use of other vehicles. How do i file my 2012 taxes now Whether you have evidence to support the deduction. How do i file my 2012 taxes now Whether or not the evidence is written. How do i file my 2012 taxes now Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. How do i file my 2012 taxes now Standard mileage rate. How do i file my 2012 taxes now   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. How do i file my 2012 taxes now The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. How do i file my 2012 taxes now In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. How do i file my 2012 taxes now If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. How do i file my 2012 taxes now See Standard Mileage Rate in chapter 4 for information on using this rate. How do i file my 2012 taxes now Actual expenses. How do i file my 2012 taxes now   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. How do i file my 2012 taxes now You must complete Form 2106, Part II, Section C. How do i file my 2012 taxes now In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. How do i file my 2012 taxes now   If you are still using a car that is fully depreciated, continue to complete Section C. How do i file my 2012 taxes now Since you have no depreciation deduction, enter zero on line 28. How do i file my 2012 taxes now In this case, do not complete Section D. How do i file my 2012 taxes now Car rentals. How do i file my 2012 taxes now   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. How do i file my 2012 taxes now If so, you can show your car expenses and any inclusion amount as follows. How do i file my 2012 taxes now Compute the inclusion amount without taking into account your business use percentage for the tax year. How do i file my 2012 taxes now Report the inclusion amount from (1) on Form 2106, Part II, line 24b. How do i file my 2012 taxes now Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). How do i file my 2012 taxes now The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. How do i file my 2012 taxes now Transportation expenses. How do i file my 2012 taxes now   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. How do i file my 2012 taxes now Also include on this line business expenses you have for parking fees and tolls. How do i file my 2012 taxes now Do not include expenses of operating your car or expenses of commuting between your home and work. How do i file my 2012 taxes now Employee business expenses other than meals and entertainment. How do i file my 2012 taxes now   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. How do i file my 2012 taxes now Do not include expenses for meals and entertainment on those lines. How do i file my 2012 taxes now Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. How do i file my 2012 taxes now    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. How do i file my 2012 taxes now Claim these amounts directly on Schedule A (Form 1040), line 21. How do i file my 2012 taxes now List the type and amount of each expense on the dotted lines and include the total on line 21. How do i file my 2012 taxes now Meal and entertainment expenses. How do i file my 2012 taxes now   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. How do i file my 2012 taxes now Include meals while away from your tax home overnight and other business meals and entertainment. How do i file my 2012 taxes now Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. How do i file my 2012 taxes now   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. How do i file my 2012 taxes now Enter the result on line 5. How do i file my 2012 taxes now Hours of service limits. How do i file my 2012 taxes now   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. How do i file my 2012 taxes now Reimbursements. How do i file my 2012 taxes now   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. How do i file my 2012 taxes now This includes any amount reported under code L in box 12 of Form W-2. How do i file my 2012 taxes now Allocating your reimbursement. How do i file my 2012 taxes now   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. How do i file my 2012 taxes now This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. How do i file my 2012 taxes now You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. How do i file my 2012 taxes now Example. How do i file my 2012 taxes now Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. How do i file my 2012 taxes now The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. How do i file my 2012 taxes now The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. How do i file my 2012 taxes now Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). How do i file my 2012 taxes now Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. How do i file my 2012 taxes now To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. How do i file my 2012 taxes now His completed worksheet follows. How do i file my 2012 taxes now Reimbursement Allocation Worksheet (Keep for your records)   1. How do i file my 2012 taxes now Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. How do i file my 2012 taxes now Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. How do i file my 2012 taxes now Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. How do i file my 2012 taxes now Divide line 3 by line 2. How do i file my 2012 taxes now Enter the result as a decimal (rounded to at least three places) . How do i file my 2012 taxes now 529   5. How do i file my 2012 taxes now Multiply line 1 by line 4. How do i file my 2012 taxes now Enter the result here and in Column B, line 7 3,703   6. How do i file my 2012 taxes now Subtract line 5 from line 1. How do i file my 2012 taxes now Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. How do i file my 2012 taxes now After you complete the form. How do i file my 2012 taxes now   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. How do i file my 2012 taxes now For most taxpayers, this is line 21 of Schedule A (Form 1040). How do i file my 2012 taxes now However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. How do i file my 2012 taxes now Limits on employee business expenses. How do i file my 2012 taxes now   Your employee business expenses may be subject to either of the limits described next. How do i file my 2012 taxes now They are figured in the following order on the specified form. How do i file my 2012 taxes now 1. How do i file my 2012 taxes now Limit on meals and entertainment. How do i file my 2012 taxes now   Certain meal and entertainment expenses are subject to a 50% limit. How do i file my 2012 taxes now If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. How do i file my 2012 taxes now (See 50% Limit in chapter 2. How do i file my 2012 taxes now ) 2. How do i file my 2012 taxes now Limit on miscellaneous itemized deductions. How do i file my 2012 taxes now   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). How do i file my 2012 taxes now Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. How do i file my 2012 taxes now This limit is figured on line 26 of Schedule A (Form 1040). How do i file my 2012 taxes now 3. How do i file my 2012 taxes now Limit on total itemized deductions. How do i file my 2012 taxes now   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. How do i file my 2012 taxes now See your form instructions for information on how to figure this limit. How do i file my 2012 taxes now Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. How do i file my 2012 taxes now Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. How do i file my 2012 taxes now The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. How do i file my 2012 taxes now See Per Diem and Car Allowances , earlier, for more information. How do i file my 2012 taxes now Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. How do i file my 2012 taxes now Member of a reserve component. How do i file my 2012 taxes now   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. How do i file my 2012 taxes now How to report. How do i file my 2012 taxes now   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. How do i file my 2012 taxes now Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. How do i file my 2012 taxes now Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. How do i file my 2012 taxes now   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. How do i file my 2012 taxes now Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. How do i file my 2012 taxes now Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). How do i file my 2012 taxes now Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. How do i file my 2012 taxes now They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. How do i file my 2012 taxes now If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. How do i file my 2012 taxes now Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. How do i file my 2012 taxes now To qualify, you must meet all of the following requirements. How do i file my 2012 taxes now During the tax year, you perform services in the performing arts as an employee for at least two employers. How do i file my 2012 taxes now You receive at least $200 each from any two of these employers. How do i file my 2012 taxes now Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. How do i file my 2012 taxes now Your adjusted gross income is not more than $16,000 before deducting these business expenses. How do i file my 2012 taxes now Special rules for married persons. How do i file my 2012 taxes now   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. How do i file my 2012 taxes now If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. How do i file my 2012 taxes now However, requirement (4) applies to your and your spouse's combined adjusted gross income. How do i file my 2012 taxes now Where to report. How do i file my 2012 taxes now   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. How do i file my 2012 taxes now Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. How do i file my 2012 taxes now   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. How do i file my 2012 taxes now Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. How do i file my 2012 taxes now Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. How do i file my 2012 taxes now After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. How do i file my 2012 taxes now Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. How do i file my 2012 taxes now Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. How do i file my 2012 taxes now You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. How do i file my 2012 taxes now You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. How do i file my 2012 taxes now Example 1. How do i file my 2012 taxes now You are blind. How do i file my 2012 taxes now You must use a reader to do your work. How do i file my 2012 taxes now You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. How do i file my 2012 taxes now The reader's services are only for your work. How do i file my 2012 taxes now You can deduct your expenses for the reader as business expenses. How do i file my 2012 taxes now Example 2. How do i file my 2012 taxes now You are deaf. How do i file my 2012 taxes now You must use a sign language interpreter during meetings while you are at work. How do i file my 2012 taxes now The interpreter's services are used only for your work. How do i file my 2012 taxes now You can deduct your expenses for the interpreter as business expenses. How do i file my 2012 taxes now Prev  Up  Next   Home   More Online Publications
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U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

Taxpayers with an AGI (Adjusted Gross Income) of $58,000 or less can electronically file their tax return for free using freefile. Taxpayers with an AGI greater than $58,000 can either use the Free File Fillable Forms or efile by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, view the complete Free File Software list and the services provided.

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchange rates can be found at Foreign Currency and Currency Exchange Rates. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

 

Permanent IRS Offices Outside the United States
Office Address Office Phone Numbers and Email

U.S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49) (69) 7535-3811 to request an appointment.

Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Monday through Thursday
U.S. Embassy
Internal Revenue Service
London
24/31 Grosvenor Square
London W1A 1 AE
England
Walk-in assistance
Tuesday through Thursday
9:00 a.m. - 1:00 p.m. and 2:00 p.m. - 4:00 p.m.

Phone Service
Tel: [44] (207) 894-0477
Monday 9 a.m. to 4 p.m.
Tuesday through Thursday 9 a.m. to 12:00 noon.
Fax: [44] (207) 495-4224
U.S. Embassy
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08
France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov
U.S. Embassy Beijing
Internal Revenue Service
No. 55 An Jia Lou Lu
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only.
Wednesdays 1:00 p.m. – 4:00 p.m.
Call or email to request an appointment.

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
Email: irs.beijing@irs.gov (for all inquiries)

 

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate.

References/Related Topics

Page Last Reviewed or Updated: 31-Jan-2014

The How Do I File My 2012 Taxes Now

How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income taxes on certain items of income they receive from sources within the United States. How do i file my 2012 taxes now These reduced rates and exemptions vary among countries and specific items of income. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Also see Publication 519. How do i file my 2012 taxes now Many of the individual states of the United States tax the income of their residents. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Tax treaties reduce the U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now taxes of residents of foreign countries. How do i file my 2012 taxes now With certain exceptions, they do not reduce the U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now taxes of U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now citizens or residents. How do i file my 2012 taxes now U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now citizens and residents are subject to U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax on their worldwide income. How do i file my 2012 taxes now Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Foreign taxing authorities sometimes require certification from the U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now Government that an applicant filed an income tax return as a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now citizen or resident, as part of the proof of entitlement to the treaty benefits. How do i file my 2012 taxes now See Form 8802, Application for United States Residency Certification, to request a certification. How do i file my 2012 taxes now Disclosure of a treaty-based position that reduces your tax. How do i file my 2012 taxes now   If you take the position that any U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax is overruled or otherwise reduced by a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now For more information, see Publication 519 and the Form 8833 instructions. How do i file my 2012 taxes now   If you fail to file Form 8833, you may have to pay a $1,000 penalty. How do i file my 2012 taxes now Corporations are subject to a $10,000 penalty for each failure. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Pay for certain personal services performed in the United States. How do i file my 2012 taxes now Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. How do i file my 2012 taxes now Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. How do i file my 2012 taxes now Wages, salaries, and pensions paid by a foreign government. How do i file my 2012 taxes now Personal Services Income Pay for certain personal services performed in the United States is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now For this purpose, the word “day” means a day during any part of which you are physically present in the United States. How do i file my 2012 taxes now Terms defined. How do i file my 2012 taxes now   Several terms appear in many of the discussions that follow. How do i file my 2012 taxes now The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. How do i file my 2012 taxes now The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. How do i file my 2012 taxes now   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. How do i file my 2012 taxes now   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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of these limits, income of Bangladesh entertainers is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now If the ship or aircraft is operated by a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise, the income is subject to U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now If the resident of Bangladesh is a shareholder in a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now corporation. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax at the rate of 15%. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now residents), and Do not have a regular base available in the United States for performing the services. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if the residents meet four requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days during the calendar year. How do i file my 2012 taxes now The income earned in the calendar year in the United States is not more than $5,000. How do i file my 2012 taxes now Their income is paid by or for an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now The income is not borne by a permanent establishment or regular base of the employer in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under that provision, business profits are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax unless the individual has a permanent establishment in the United States. How do i file my 2012 taxes now If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my 2012 taxes now Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under that provision, business profits are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax unless the individual has a permanent establishment in the United States. How do i file my 2012 taxes now If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now company. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under that provision, business profits are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax unless the individual has a permanent establishment in the United States. How do i file my 2012 taxes now If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if it is not more than $10,000 for the year. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident, and is not borne by a permanent establishment in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. How do i file my 2012 taxes now These exemptions do not apply to directors' fees for service on the board of directors of a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now corporation. How do i file my 2012 taxes now 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). How do i file my 2012 taxes now However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now and Chinese governments is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now Commonwealth of Independent States Income that residents of a C. How do i file my 2012 taxes now I. How do i file my 2012 taxes now S. How do i file my 2012 taxes now member receive for performing personal services in the United States is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if those residents are in the United States for no more than 183 days during the tax year. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now I. How do i file my 2012 taxes now S. How do i file my 2012 taxes now member or a resident of a C. How do i file my 2012 taxes now I. How do i file my 2012 taxes now S. How do i file my 2012 taxes now member is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Directors' fees received by residents of Cyprus for service on the board of directors of a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now corporation are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available, they are taxed only on income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the following three requirements are met. How do i file my 2012 taxes now The resident is present in the United States for no more than 183 days in any 12-month period. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now If the ship or aircraft is operated by a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise, the income is subject to U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they are in the United States for no more than 89 days during the tax year. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet four requirements. How do i file my 2012 taxes now They are in the United States for no more than 89 days during the tax year. How do i file my 2012 taxes now They are employees of a resident of, or a permanent establishment in, Egypt. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now Their income is subject to Egyptian tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the following requirements are met. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet three requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days during any 12-month period. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet three requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of these limits, income of French entertainers or sportsmen is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if their visit is principally supported by public funds of France. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under that provision, business profits are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax unless the individual has a permanent establishment in the United States. How do i file my 2012 taxes now If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if the residents meet three requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days during the calendar year. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now The income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Income of German entertainers or athletes is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. How do i file my 2012 taxes now Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now The pay, regardless of amount, is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet three requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days during the tax year. How do i file my 2012 taxes now Their income is paid by or on behalf of an employer who is not a resident of the United States. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now If the ship or aircraft is operated by a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise, the pay is subject to U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under that provision, business profits are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax unless the individual has a permanent establishment in the United States. How do i file my 2012 taxes now If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my 2012 taxes now Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now company. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available, they are taxed only on income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet three requirements. How do i file my 2012 taxes now They are present in the United States for no more than 183 days during the tax year. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet three requirements. How do i file my 2012 taxes now They are present in the United States no more than 119 days during any consecutive 12-month period. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now The income is not borne or reimbursed by a permanent establishment the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if the individual is a member of the regular complement of the ship or aircraft. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now However, amounts received for attending meetings in Ireland are not subject to U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they are in the United States for no more than 182 days during the tax year. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet four requirements. How do i file my 2012 taxes now They are in the United States for no more than 182 days during the tax year. How do i file my 2012 taxes now They are employees of a resident of, or a permanent establishment in, Israel. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now Their income is subject to Israeli tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the following requirements are met. How do i file my 2012 taxes now The residents are in the United States for no more than 183 days during the tax year. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise is subject to U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now contractor. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now There is no dollar limit for condition (3) if the contractor is from a country other than the United States. How do i file my 2012 taxes now Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet four requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days during the tax year. How do i file my 2012 taxes now Their income is paid by or for an employer who is not a resident of the United States. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now Their net income received for the services is not more than $5,000 during the tax year. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now If the ship or aircraft is operated by a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise, the pay is subject to U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now corporations are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under that provision, business profits are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax unless the individual has a permanent establishment in the United States. How do i file my 2012 taxes now If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. How do i file my 2012 taxes now Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the following three requirements are met. How do i file my 2012 taxes now The resident is in the United States for no more than 183 days in any 12-month period. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if the residents meet four requirements. How do i file my 2012 taxes now They are in the United States for no more than 182 days during the tax year. How do i file my 2012 taxes now They are employees of a resident of Korea or of a permanent establishment maintained in Korea. How do i file my 2012 taxes now Their compensation is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now Their income for those services is not more than $3,000. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the following requirements are met. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the following requirements are met. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my 2012 taxes now If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now enterprise. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Under that provision, business profits are exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax unless the individual has a permanent establishment in the United States. How do i file my 2012 taxes now If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. How do i file my 2012 taxes now Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet the following requirements. How do i file my 2012 taxes now They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my 2012 taxes now Their income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax. How do i file my 2012 taxes now Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the individual is a member of the regular complement of the ship or aircraft. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now If they have a fixed base available, they are taxed only on income attributable to the fixed base. How do i file my 2012 taxes now Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if the following three requirements are met. How do i file my 2012 taxes now The resident is present in the United States for no more than 183 days in a 12-month period. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my 2012 taxes now The income is not borne by a permanent establishment or fixed base that the employer has in the United States. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. How do i file my 2012 taxes now Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the residents meet three requirements. How do i file my 2012 taxes now They are in the United States for less than 183 days during the tax year. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my 2012 taxes now Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the individual is a member of the regular complement of the ship or aircraft. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now 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. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. How do i file my 2012 taxes now Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now income tax if the following three requirements are met. How do i file my 2012 taxes now The resident is in the United States for no more than 183 days during the tax year. How do i file my 2012 taxes now The income is paid by, or on behalf of, an employer who is not a U. How do i file my 2012 taxes now S. How do i file my 2012 taxes now resident. How do i file my 2012 taxes now The income is not borne by a permanent establishment or fixed base the employer has in the United States. How do i file my 2012 taxes now Income received by a Netherlands resident for employment as a member of the regular complement of a ship or