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

Amtrak, the National Railroad Passenger Corporation, provides intercity rail passenger service.

Contact the Agency or Department

Website: National Railroad Passenger Corporation (AMTRAK)

Address: 60 Massachusetts Avenue, NE
Washington, DC 20002

Phone Number: (202) 906-3000

Toll-free: (800) USA-RAIL (800-872-7245)

TTY: (800) 523-6590

The State Tax Filing For Free

State tax filing for free Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax filing for free Tax questions. State tax filing for free Useful Items - You may want to see: What's New Standard mileage rate. State tax filing for free  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. State tax filing for free See Travel by car under Deductible Moving Expenses. State tax filing for free Reminders Future developments. State tax filing for free  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. State tax filing for free irs. State tax filing for free gov/pub521. State tax filing for free Change of address. State tax filing for free  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. State tax filing for free Mail it to the Internal Revenue Service Center for your old address. State tax filing for free Addresses for the service centers are on the back of the form. State tax filing for free If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. State tax filing for free Photographs of missing children. State tax filing for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax filing for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax filing for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax filing for free Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. State tax filing for free It includes the following topics. State tax filing for free Who can deduct moving expenses. State tax filing for free What moving expenses are deductible. State tax filing for free What moving expenses are not deductible. State tax filing for free How a reimbursement affects your moving expense deduction. State tax filing for free How and when to report moving expenses. State tax filing for free Special rules for members of the Armed Forces. State tax filing for free Form 3903, Moving Expenses, is used to claim the moving expense deduction. State tax filing for free An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. State tax filing for free You may be able to deduct moving expenses whether you are self-employed or an employee. State tax filing for free Your expenses generally must be related to starting work at your new job location. State tax filing for free However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. State tax filing for free See Who Can Deduct Moving Expenses. State tax filing for free Recordkeeping. State tax filing for free    It is important to maintain an accurate record of expenses you paid to move. State tax filing for free You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. State tax filing for free Also, you should save your Form W-2 and statements of reimbursement from your employer. State tax filing for free Comments and suggestions. State tax filing for free   We welcome your comments about this publication and your suggestions for future editions. State tax filing for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax filing for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax filing for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax filing for free   You can send your comments from www. State tax filing for free irs. State tax filing for free gov/formspubs/. State tax filing for free Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax filing for free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax filing for free Ordering forms and publications. State tax filing for free   Visit www. State tax filing for free irs. State tax filing for free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax filing for free Internal Revenue Service 1201 N. State tax filing for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax filing for free   If you have a tax question, check the information available on IRS. State tax filing for free gov or call 1-800-829-1040. State tax filing for free We cannot answer tax questions sent to either of the above addresses. State tax filing for free Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. State tax filing for free S. State tax filing for free Individual Income Tax Return 1040X Amended U. State tax filing for free S. State tax filing for free Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. State tax filing for free Prev  Up  Next   Home   More Online Publications