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Irs Amended Tax Return 2011

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Irs Amended Tax Return 2011

Irs amended tax return 2011 6. Irs amended tax return 2011   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. Irs amended tax return 2011  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Irs amended tax return 2011 For more information, see the retiree drug subsidy frequently asked questions on IRS. Irs amended tax return 2011 gov. Irs amended tax return 2011 Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. Irs amended tax return 2011 However, you may have to capitalize certain insurance costs under the uniform capitalization rules. Irs amended tax return 2011 For more information, see Capitalized Premiums , later. Irs amended tax return 2011 Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. Irs amended tax return 2011 S. Irs amended tax return 2011 Individual Income Tax Return See chapter 12 for information about getting publications and forms. Irs amended tax return 2011 Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. Irs amended tax return 2011 Insurance that covers fire, storm, theft, accident, or similar losses. Irs amended tax return 2011 Credit insurance that covers losses from business bad debts. Irs amended tax return 2011 Group hospitalization and medical insurance for employees, including long-term care insurance. Irs amended tax return 2011 If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. Irs amended tax return 2011 If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. Irs amended tax return 2011 See Publication 15-B. Irs amended tax return 2011 Liability insurance. Irs amended tax return 2011 Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Irs amended tax return 2011 Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Irs amended tax return 2011 If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. Irs amended tax return 2011 If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. Irs amended tax return 2011 Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Irs amended tax return 2011 Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Irs amended tax return 2011 Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Irs amended tax return 2011 If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Irs amended tax return 2011 If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Irs amended tax return 2011 Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. Irs amended tax return 2011 Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Irs amended tax return 2011 Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. Irs amended tax return 2011 The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Irs amended tax return 2011 A child includes your son, daughter, stepchild, adopted child, or foster child. Irs amended tax return 2011 A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Irs amended tax return 2011 One of the following statements must be true. Irs amended tax return 2011 You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. Irs amended tax return 2011 You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Irs amended tax return 2011 , box 14, code A. Irs amended tax return 2011 You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. Irs amended tax return 2011 You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Irs amended tax return 2011 Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. Irs amended tax return 2011 The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. Irs amended tax return 2011 For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. Irs amended tax return 2011 For partners, a policy can be either in the name of the partnership or in the name of the partner. Irs amended tax return 2011 You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Irs amended tax return 2011 However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Irs amended tax return 2011 Otherwise, the insurance plan will not be considered to be established under your business. Irs amended tax return 2011 For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. Irs amended tax return 2011 You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. Irs amended tax return 2011 However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. Irs amended tax return 2011 Otherwise, the insurance plan will not be considered to be established under your business. Irs amended tax return 2011 Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Irs amended tax return 2011 If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. Irs amended tax return 2011 For more information, see Form 1040X, Amended U. Irs amended tax return 2011 S. Irs amended tax return 2011 Individual Income Tax Return. Irs amended tax return 2011 Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. Irs amended tax return 2011 Take the deduction on Form 1040, line 29. Irs amended tax return 2011 Qualified long-term care insurance. Irs amended tax return 2011   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. Irs amended tax return 2011 But, for each person covered, you can include only the smaller of the following amounts. Irs amended tax return 2011 The amount paid for that person. Irs amended tax return 2011 The amount shown below. Irs amended tax return 2011 Use the person's age at the end of the tax year. Irs amended tax return 2011 Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. Irs amended tax return 2011   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. Irs amended tax return 2011 The contract must meet all the following requirements. Irs amended tax return 2011 It must be guaranteed renewable. Irs amended tax return 2011 It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. Irs amended tax return 2011 It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. Irs amended tax return 2011 It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Irs amended tax return 2011 Qualified long-term care services. Irs amended tax return 2011   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. Irs amended tax return 2011 The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. Irs amended tax return 2011 Worksheet 6-A. Irs amended tax return 2011 Self-Employed Health Insurance Deduction Worksheet Note. Irs amended tax return 2011 Use a separate worksheet for each trade or business under which an insurance plan is established. Irs amended tax return 2011 1. Irs amended tax return 2011 Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. Irs amended tax return 2011 Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Irs amended tax return 2011 But do not include the following. Irs amended tax return 2011   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Irs amended tax return 2011 Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. Irs amended tax return 2011 Any amounts you included on Form 8885, line 4. Irs amended tax return 2011 Any qualified health insurance premiums you paid to “U. Irs amended tax return 2011 S. Irs amended tax return 2011 Treasury-HCTC. Irs amended tax return 2011 ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Irs amended tax return 2011 Any payments for qualified long-term care insurance (see line 2) 1. Irs amended tax return 2011   2. Irs amended tax return 2011 For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. Irs amended tax return 2011       a) Total payments made for that person during the year. Irs amended tax return 2011       b) The amount shown below. Irs amended tax return 2011 Use the person's age at the end of the tax year. Irs amended tax return 2011         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Irs amended tax return 2011 If more than one person is covered, figure separately the amount to enter for each person. Irs amended tax return 2011 Then enter the total of those amounts 2. Irs amended tax return 2011   3. Irs amended tax return 2011 Add lines 1 and 2 3. Irs amended tax return 2011   4. Irs amended tax return 2011 Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. Irs amended tax return 2011 Do not include Conservation Reserve Program payments exempt from self-employment tax. Irs amended tax return 2011 If the business is an S corporation, skip to line 11 4. Irs amended tax return 2011   5. Irs amended tax return 2011 Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. Irs amended tax return 2011 Do not include Conservation Reserve Program payments exempt from self-employment tax. Irs amended tax return 2011 See the Instructions for Schedule SE (Form 1040). Irs amended tax return 2011 Do not include any net losses shown on these schedules. Irs amended tax return 2011 5. Irs amended tax return 2011   6. Irs amended tax return 2011 Divide line 4 by line 5 6. Irs amended tax return 2011   7. Irs amended tax return 2011 Multiply Form 1040, line 27, by the percentage on line 6 7. Irs amended tax return 2011   8. Irs amended tax return 2011 Subtract line 7 from line 4 8. Irs amended tax return 2011   9. Irs amended tax return 2011 Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. Irs amended tax return 2011   10. Irs amended tax return 2011 Subtract line 9 from line 8 10. Irs amended tax return 2011   11. Irs amended tax return 2011 Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. Irs amended tax return 2011   12. Irs amended tax return 2011 Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. Irs amended tax return 2011   13. Irs amended tax return 2011 Subtract line 12 from line 10 or 11, whichever applies 13. Irs amended tax return 2011   14. Irs amended tax return 2011 Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. Irs amended tax return 2011 Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). Irs amended tax return 2011 14. Irs amended tax return 2011   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. Irs amended tax return 2011 Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. Irs amended tax return 2011 * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. Irs amended tax return 2011 However, it does not include capital gain income. Irs amended tax return 2011 Chronically ill individual. Irs amended tax return 2011   A chronically ill individual is a person who has been certified as one of the following. Irs amended tax return 2011 An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. Irs amended tax return 2011 Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. Irs amended tax return 2011 An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Irs amended tax return 2011 The certification must have been made by a licensed health care practitioner within the previous 12 months. Irs amended tax return 2011 Benefits received. Irs amended tax return 2011   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. Irs amended tax return 2011 Other coverage. Irs amended tax return 2011   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. Irs amended tax return 2011 In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. Irs amended tax return 2011   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. Irs amended tax return 2011 However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. Irs amended tax return 2011 Effect on itemized deductions. Irs amended tax return 2011   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. Irs amended tax return 2011 Effect on self-employment tax. Irs amended tax return 2011   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. Irs amended tax return 2011 For more information, see Schedule SE (Form 1040). Irs amended tax return 2011 How to figure the deduction. Irs amended tax return 2011   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Irs amended tax return 2011 However, if any of the following apply, you must use Worksheet 6-A in this chapter. Irs amended tax return 2011 You had more than one source of income subject to self-employment tax. Irs amended tax return 2011 You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Irs amended tax return 2011 You are using amounts paid for qualified long-term care insurance to figure the deduction. Irs amended tax return 2011 If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. Irs amended tax return 2011 Health coverage tax credit. Irs amended tax return 2011   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. Irs amended tax return 2011 Use Form 8885 to figure the amount, if any, of this credit. Irs amended tax return 2011   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. Irs amended tax return 2011 Any amounts you included on Form 8885, line 4. Irs amended tax return 2011 Any qualified health insurance premiums you paid to “U. Irs amended tax return 2011 S. Irs amended tax return 2011 Treasury-HCTC. Irs amended tax return 2011 ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Irs amended tax return 2011 More than one health plan and business. Irs amended tax return 2011   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. Irs amended tax return 2011 Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). Irs amended tax return 2011 For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. Irs amended tax return 2011 Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. Irs amended tax return 2011 Self-insurance reserve funds. Irs amended tax return 2011 You cannot deduct amounts credited to a reserve set up for self-insurance. Irs amended tax return 2011 This applies even if you cannot get business insurance coverage for certain business risks. Irs amended tax return 2011 However, your actual losses may be deductible. Irs amended tax return 2011 See Publication 547. Irs amended tax return 2011 Loss of earnings. Irs amended tax return 2011 You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. Irs amended tax return 2011 However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. Irs amended tax return 2011 Certain life insurance and annuities. Irs amended tax return 2011 For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Irs amended tax return 2011 You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Irs amended tax return 2011 A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Irs amended tax return 2011 For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Irs amended tax return 2011 The disallowance applies without regard to whom the policy covers. Irs amended tax return 2011 Partners. Irs amended tax return 2011 If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. Irs amended tax return 2011 You cannot deduct the insurance premiums. Irs amended tax return 2011 Insurance to secure a loan. Irs amended tax return 2011 If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Irs amended tax return 2011 Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Irs amended tax return 2011 In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. Irs amended tax return 2011 Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Irs amended tax return 2011 Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Irs amended tax return 2011 You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Irs amended tax return 2011 Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. Irs amended tax return 2011 Uniform capitalization rules. Irs amended tax return 2011   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Irs amended tax return 2011 Produce real property or tangible personal property. Irs amended tax return 2011 For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Irs amended tax return 2011 Acquire property for resale. Irs amended tax return 2011 However, these rules do not apply to the following property. Irs amended tax return 2011 Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Irs amended tax return 2011 Property you produce if you meet either of the following conditions. Irs amended tax return 2011 Your indirect costs of producing the property are $200,000 or less. Irs amended tax return 2011 You use the cash method of accounting and do not account for inventories. Irs amended tax return 2011 More information. Irs amended tax return 2011   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Irs amended tax return 2011 When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. Irs amended tax return 2011 Cash method. Irs amended tax return 2011   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. Irs amended tax return 2011 However, see Prepayment , later. Irs amended tax return 2011 Accrual method. Irs amended tax return 2011   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. Irs amended tax return 2011 In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). Irs amended tax return 2011 For more information about the accrual method of accounting, see chapter 1. Irs amended tax return 2011 For information about the exception for recurring items, see Publication 538. Irs amended tax return 2011 Prepayment. Irs amended tax return 2011   You cannot deduct expenses in advance, even if you pay them in advance. Irs amended tax return 2011 This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Irs amended tax return 2011   Expenses such as insurance are generally allocable to a period of time. Irs amended tax return 2011 You can deduct insurance expenses for the year to which they are allocable. Irs amended tax return 2011 Example. Irs amended tax return 2011 In 2013, you signed a 3-year insurance contract. Irs amended tax return 2011 Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Irs amended tax return 2011 You can deduct in 2014 and 2015 the premium allocable to those years. Irs amended tax return 2011 Dividends received. Irs amended tax return 2011   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. Irs amended tax return 2011 For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. 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New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips

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IRS YouTube Video:

Tax Information About Same-Sex Marriage: English / Spanish / ASL

IR-2014-22, March 6, 2014

WASHINGTON — The Internal Revenue Service released a new YouTube video designed to provide useful tax tips to married same-sex couples.

The video is the latest addition to an online  library featuring short IRS instructional videos covering  more than 100 topics ranging from tips for victims of identity theft to taking advantage of the new simplified home office deduction. These videos have been viewed more than seven million times.

The new video, less than two minutes long, is available in English, Spanish and American Sign Language and can be accessed via IRS.gov. It joins an array of online products, including answers to frequently-asked questions, designed to help same-sex couples file their federal income tax returns.

Following last summer’s Supreme Court decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Visit IRS.gov to access these and other helpful tax resources.

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Page Last Reviewed or Updated: 07-Mar-2014

The Irs Amended Tax Return 2011

Irs amended tax return 2011 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. Irs amended tax return 2011 Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income taxes on certain items of income they receive from sources within the United States. Irs amended tax return 2011 These reduced rates and exemptions vary among countries and specific items of income. Irs amended tax return 2011 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. Irs amended tax return 2011 Also see Publication 519. Irs amended tax return 2011 Many of the individual states of the United States tax the income of their residents. Irs amended tax return 2011 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. Irs amended tax return 2011 Tax treaties reduce the U. Irs amended tax return 2011 S. Irs amended tax return 2011 taxes of residents of foreign countries. Irs amended tax return 2011 With certain exceptions, they do not reduce the U. Irs amended tax return 2011 S. Irs amended tax return 2011 taxes of U. Irs amended tax return 2011 S. Irs amended tax return 2011 citizens or residents. Irs amended tax return 2011 U. Irs amended tax return 2011 S. Irs amended tax return 2011 citizens and residents are subject to U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax on their worldwide income. Irs amended tax return 2011 Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 Foreign taxing authorities sometimes require certification from the U. Irs amended tax return 2011 S. Irs amended tax return 2011 Government that an applicant filed an income tax return as a U. Irs amended tax return 2011 S. Irs amended tax return 2011 citizen or resident, as part of the proof of entitlement to the treaty benefits. Irs amended tax return 2011 See Form 8802, Application for United States Residency Certification, to request a certification. Irs amended tax return 2011 Disclosure of a treaty-based position that reduces your tax. Irs amended tax return 2011   If you take the position that any U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax is overruled or otherwise reduced by a U. Irs amended tax return 2011 S. Irs amended tax return 2011 treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 For more information, see Publication 519 and the Form 8833 instructions. Irs amended tax return 2011   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Irs amended tax return 2011 Corporations are subject to a $10,000 penalty for each failure. Irs amended tax return 2011 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. Irs amended tax return 2011 Pay for certain personal services performed in the United States. Irs amended tax return 2011 Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Irs amended tax return 2011 Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Irs amended tax return 2011 Wages, salaries, and pensions paid by a foreign government. Irs amended tax return 2011 Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Irs amended tax return 2011 Terms defined. Irs amended tax return 2011   Several terms appear in many of the discussions that follow. Irs amended tax return 2011 The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Irs amended tax return 2011 The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Irs amended tax return 2011   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. Irs amended tax return 2011   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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of these limits, income of Bangladesh entertainers is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 If the ship or aircraft is operated by a U. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise, the income is subject to U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 If the resident of Bangladesh is a shareholder in a U. Irs amended tax return 2011 S. Irs amended tax return 2011 corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Irs amended tax return 2011 S. Irs amended tax return 2011 corporation. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax at the rate of 15%. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Irs amended tax return 2011 S. Irs amended tax return 2011 residents), and Do not have a regular base available in the United States for performing the services. Irs amended tax return 2011 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. Irs amended tax return 2011 Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if the residents meet four requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days during the calendar year. Irs amended tax return 2011 The income earned in the calendar year in the United States is not more than $5,000. Irs amended tax return 2011 Their income is paid by or for an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 The income is not borne by a permanent establishment or regular base of the employer in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 Under that provision, business profits are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax unless the individual has a permanent establishment in the United States. Irs amended tax return 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs amended tax return 2011 Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 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. Irs amended tax return 2011 Under that provision, business profits are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax unless the individual has a permanent establishment in the United States. Irs amended tax return 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs amended tax return 2011 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. Irs amended tax return 2011 Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 company. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 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. Irs amended tax return 2011 Under that provision, business profits are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax unless the individual has a permanent establishment in the United States. Irs amended tax return 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs amended tax return 2011 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. Irs amended tax return 2011 Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if it is not more than $10,000 for the year. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident, and is not borne by a permanent establishment in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Irs amended tax return 2011 These exemptions do not apply to directors' fees for service on the board of directors of a U. Irs amended tax return 2011 S. Irs amended tax return 2011 corporation. Irs amended tax return 2011 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). Irs amended tax return 2011 However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Irs amended tax return 2011 S. Irs amended tax return 2011 and Chinese governments is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 Commonwealth of Independent States Income that residents of a C. Irs amended tax return 2011 I. Irs amended tax return 2011 S. Irs amended tax return 2011 member receive for performing personal services in the United States is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if those residents are in the United States for no more than 183 days during the tax year. Irs amended tax return 2011 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. Irs amended tax return 2011 I. Irs amended tax return 2011 S. Irs amended tax return 2011 member or a resident of a C. Irs amended tax return 2011 I. Irs amended tax return 2011 S. Irs amended tax return 2011 member is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 Directors' fees received by residents of Cyprus for service on the board of directors of a U. Irs amended tax return 2011 S. Irs amended tax return 2011 corporation are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Irs amended tax return 2011 Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the following three requirements are met. Irs amended tax return 2011 The resident is present in the United States for no more than 183 days in any 12-month period. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 If the ship or aircraft is operated by a U. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise, the income is subject to U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they are in the United States for no more than 89 days during the tax year. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet four requirements. Irs amended tax return 2011 They are in the United States for no more than 89 days during the tax year. Irs amended tax return 2011 They are employees of a resident of, or a permanent establishment in, Egypt. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 Their income is subject to Egyptian tax. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the following requirements are met. Irs amended tax return 2011 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. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet three requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days during any 12-month period. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet three requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if their visit is principally supported by public funds of France. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 Under that provision, business profits are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax unless the individual has a permanent establishment in the United States. Irs amended tax return 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if the residents meet three requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days during the calendar year. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 The income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 Income of German entertainers or athletes is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Irs amended tax return 2011 Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 The pay, regardless of amount, is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet three requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days during the tax year. Irs amended tax return 2011 Their income is paid by or on behalf of an employer who is not a resident of the United States. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 If the ship or aircraft is operated by a U. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise, the pay is subject to U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 Under that provision, business profits are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax unless the individual has a permanent establishment in the United States. Irs amended tax return 2011 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs amended tax return 2011 Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 company. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Irs amended tax return 2011 Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet three requirements. Irs amended tax return 2011 They are present in the United States for no more than 183 days during the tax year. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet three requirements. Irs amended tax return 2011 They are present in the United States no more than 119 days during any consecutive 12-month period. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if the individual is a member of the regular complement of the ship or aircraft. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 However, amounts received for attending meetings in Ireland are not subject to U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they are in the United States for no more than 182 days during the tax year. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet four requirements. Irs amended tax return 2011 They are in the United States for no more than 182 days during the tax year. Irs amended tax return 2011 They are employees of a resident of, or a permanent establishment in, Israel. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 Their income is subject to Israeli tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the following requirements are met. Irs amended tax return 2011 The residents are in the United States for no more than 183 days during the tax year. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise is subject to U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 contractor. Irs amended tax return 2011 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. Irs amended tax return 2011 There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Irs amended tax return 2011 Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet four requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days during the tax year. Irs amended tax return 2011 Their income is paid by or for an employer who is not a resident of the United States. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 Their net income received for the services is not more than $5,000 during the tax year. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 If the ship or aircraft is operated by a U. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise, the pay is subject to U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Irs amended tax return 2011 S. Irs amended tax return 2011 corporations are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 Under that provision, business profits are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax unless the individual has a permanent establishment in the United States. Irs amended tax return 2011 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Irs amended tax return 2011 Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the following three requirements are met. Irs amended tax return 2011 The resident is in the United States for no more than 183 days in any 12-month period. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if the residents meet four requirements. Irs amended tax return 2011 They are in the United States for no more than 182 days during the tax year. Irs amended tax return 2011 They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Irs amended tax return 2011 Their compensation is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 Their income for those services is not more than $3,000. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the following requirements are met. Irs amended tax return 2011 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. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the following requirements are met. Irs amended tax return 2011 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. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs amended tax return 2011 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 enterprise. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 Under that provision, business profits are exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax unless the individual has a permanent establishment in the United States. Irs amended tax return 2011 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Irs amended tax return 2011 Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet the following requirements. Irs amended tax return 2011 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs amended tax return 2011 Their income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 tax. Irs amended tax return 2011 Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the individual is a member of the regular complement of the ship or aircraft. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Irs amended tax return 2011 Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if the following three requirements are met. Irs amended tax return 2011 The resident is present in the United States for no more than 183 days in a 12-month period. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs amended tax return 2011 The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 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. Irs amended tax return 2011 This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Irs amended tax return 2011 Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the residents meet three requirements. Irs amended tax return 2011 They are in the United States for less than 183 days during the tax year. Irs amended tax return 2011 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. Irs amended tax return 2011 Their income is not borne by a permanent establishment that the employer has in the United States. Irs amended tax return 2011 Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the individual is a member of the regular complement of the ship or aircraft. Irs amended tax return 2011 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. Irs amended tax return 2011 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. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Irs amended tax return 2011 Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Irs amended tax return 2011 S. Irs amended tax return 2011 income tax if the following three requirements are met. Irs amended tax return 2011 The resident is in the United States for no more than 183 days during the tax year. Irs amended tax return 2011 The income is paid by, or on behalf of, an employer who is not a U. Irs amended tax return 2011 S. Irs amended tax return 2011 resident. Irs amended tax return 2011 The income is not borne by a permanent establishment or fixed base the employer has in the United States. Irs amended tax return 2011 Income received by a Netherlands resident for employment as a member of the regular complement of a ship or