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Www irs1040ez com 29. Www irs1040ez com   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Www irs1040ez com Los temas abarcan: Quién está sujeto al límite. Www irs1040ez com Qué deducciones detalladas están limitadas. Www irs1040ez com Cómo calcular el límite. Www irs1040ez com Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Www irs1040ez com ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Www irs1040ez com El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Www irs1040ez com ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Www irs1040ez com Intereses pagados —líneas 10,11,12 y 13. Www irs1040ez com Donaciones a organizaciones caritativas —línea 19. Www irs1040ez com Gastos laborales y determinadas deducciones misceláneas —línea 27. Www irs1040ez com Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Www irs1040ez com ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Www irs1040ez com Sin embargo, igualmente están sujetas a otros límites aplicables. Www irs1040ez com Gastos médicos y dentales —línea 4. Www irs1040ez com Gastos de intereses de inversión —línea 14. Www irs1040ez com Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Www irs1040ez com Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Www irs1040ez com Pérdidas por apuestas y juegos de azar —línea 28. Www irs1040ez com ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Www irs1040ez com Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Www irs1040ez com Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Www irs1040ez com ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Www irs1040ez com Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Www irs1040ez com Hoja de trabajo de deducciones detalladas. Www irs1040ez com   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Www irs1040ez com Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Www irs1040ez com Guarde la hoja de trabajo con su documentación. Www irs1040ez com Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Www irs1040ez com Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Www irs1040ez com Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Www irs1040ez com Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Www irs1040ez com Tienen ingresos brutos ajustados de $325,500 en la línea 38. Www irs1040ez com Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Www irs1040ez com Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Www irs1040ez com Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Www irs1040ez com Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Www irs1040ez com Prev  Up  Next   Home   More Online Publications
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Www irs1040ez com 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. Www irs1040ez com Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Www irs1040ez com S. Www irs1040ez com income taxes on certain items of income they receive from sources within the United States. Www irs1040ez com These reduced rates and exemptions vary among countries and specific items of income. Www irs1040ez com 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. Www irs1040ez com Also see Publication 519. Www irs1040ez com Many of the individual states of the United States tax the income of their residents. Www irs1040ez com 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. Www irs1040ez com Tax treaties reduce the U. Www irs1040ez com S. Www irs1040ez com taxes of residents of foreign countries. Www irs1040ez com With certain exceptions, they do not reduce the U. Www irs1040ez com S. Www irs1040ez com taxes of U. Www irs1040ez com S. Www irs1040ez com citizens or residents. Www irs1040ez com U. Www irs1040ez com S. Www irs1040ez com citizens and residents are subject to U. Www irs1040ez com S. Www irs1040ez com income tax on their worldwide income. Www irs1040ez com Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com Foreign taxing authorities sometimes require certification from the U. Www irs1040ez com S. Www irs1040ez com Government that an applicant filed an income tax return as a U. Www irs1040ez com S. Www irs1040ez com citizen or resident, as part of the proof of entitlement to the treaty benefits. Www irs1040ez com See Form 8802, Application for United States Residency Certification, to request a certification. Www irs1040ez com Disclosure of a treaty-based position that reduces your tax. Www irs1040ez com   If you take the position that any U. Www irs1040ez com S. Www irs1040ez com tax is overruled or otherwise reduced by a U. Www irs1040ez com S. Www irs1040ez com treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com For more information, see Publication 519 and the Form 8833 instructions. Www irs1040ez com   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Www irs1040ez com Corporations are subject to a $10,000 penalty for each failure. Www irs1040ez com 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. Www irs1040ez com Pay for certain personal services performed in the United States. Www irs1040ez com Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Www irs1040ez com Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Www irs1040ez com Wages, salaries, and pensions paid by a foreign government. Www irs1040ez com Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Www irs1040ez com Terms defined. Www irs1040ez com   Several terms appear in many of the discussions that follow. Www irs1040ez com The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Www irs1040ez com The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Www irs1040ez com   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. Www irs1040ez com   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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com Regardless of these limits, income of Bangladesh entertainers is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com If the ship or aircraft is operated by a U. Www irs1040ez com S. Www irs1040ez com enterprise, the income is subject to U. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com If the resident of Bangladesh is a shareholder in a U. Www irs1040ez com S. Www irs1040ez com corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Www irs1040ez com S. Www irs1040ez com corporation. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax at the rate of 15%. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Www irs1040ez com S. Www irs1040ez com residents), and Do not have a regular base available in the United States for performing the services. Www irs1040ez com 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. Www irs1040ez com Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com tax if the residents meet four requirements. Www irs1040ez com They are in the United States for no more than 183 days during the calendar year. Www irs1040ez com The income earned in the calendar year in the United States is not more than $5,000. Www irs1040ez com Their income is paid by or for an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com The income is not borne by a permanent establishment or regular base of the employer in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com Under that provision, business profits are exempt from U. Www irs1040ez com S. Www irs1040ez com income tax unless the individual has a permanent establishment in the United States. Www irs1040ez com If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Www irs1040ez com Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax. Www irs1040ez com 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. Www irs1040ez com Under that provision, business profits are exempt from U. Www irs1040ez com S. Www irs1040ez com income tax unless the individual has a permanent establishment in the United States. Www irs1040ez com If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Www irs1040ez com 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. Www irs1040ez com Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com company. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax. Www irs1040ez com 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. Www irs1040ez com Under that provision, business profits are exempt from U. Www irs1040ez com S. Www irs1040ez com income tax unless the individual has a permanent establishment in the United States. Www irs1040ez com If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Www irs1040ez com 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. Www irs1040ez com Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Www irs1040ez com S. Www irs1040ez com tax if it is not more than $10,000 for the year. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident, and is not borne by a permanent establishment in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Www irs1040ez com These exemptions do not apply to directors' fees for service on the board of directors of a U. Www irs1040ez com S. Www irs1040ez com corporation. Www irs1040ez com 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). Www irs1040ez com However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Www irs1040ez com S. Www irs1040ez com and Chinese governments is exempt from U. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com Commonwealth of Independent States Income that residents of a C. Www irs1040ez com I. Www irs1040ez com S. Www irs1040ez com member receive for performing personal services in the United States is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if those residents are in the United States for no more than 183 days during the tax year. Www irs1040ez com 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. Www irs1040ez com I. Www irs1040ez com S. Www irs1040ez com member or a resident of a C. Www irs1040ez com I. Www irs1040ez com S. Www irs1040ez com member is exempt from U. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com Directors' fees received by residents of Cyprus for service on the board of directors of a U. Www irs1040ez com S. Www irs1040ez com corporation are exempt from U. Www irs1040ez com S. Www irs1040ez com 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. 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Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax. Www irs1040ez com If the ship or aircraft is operated by a U. Www irs1040ez com S. Www irs1040ez com enterprise, the income is subject to U. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax. 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Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com Their income is subject to Egyptian tax. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available, they are taxed on the income attributable to the fixed base. Www irs1040ez com Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the following requirements are met. Www irs1040ez com 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. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet three requirements. Www irs1040ez com They are in the United States for no more than 183 days during any 12-month period. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet three requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Www irs1040ez com S. Www irs1040ez com tax if their visit is principally supported by public funds of France. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com Under that provision, business profits are exempt from U. Www irs1040ez com S. Www irs1040ez com income tax unless the individual has a permanent establishment in the United States. Www irs1040ez com If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax if the residents meet three requirements. Www irs1040ez com They are in the United States for no more than 183 days during the calendar year. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com The income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com Income of German entertainers or athletes is exempt from U. Www irs1040ez com S. Www irs1040ez com tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Www irs1040ez com Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com The pay, regardless of amount, is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet three requirements. Www irs1040ez com They are in the United States for no more than 183 days during the tax year. Www irs1040ez com Their income is paid by or on behalf of an employer who is not a resident of the United States. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com If the ship or aircraft is operated by a U. Www irs1040ez com S. Www irs1040ez com enterprise, the pay is subject to U. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com Under that provision, business profits are exempt from U. Www irs1040ez com S. Www irs1040ez com income tax unless the individual has a permanent establishment in the United States. Www irs1040ez com If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Www irs1040ez com Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com company. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available, they are taxed only on income attributable to the fixed base. Www irs1040ez com Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet three requirements. Www irs1040ez com They are present in the United States for no more than 183 days during the tax year. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com enterprise. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Www irs1040ez com Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet three requirements. Www irs1040ez com They are present in the United States no more than 119 days during any consecutive 12-month period. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax if the individual is a member of the regular complement of the ship or aircraft. Www irs1040ez com 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. Www irs1040ez com Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com However, amounts received for attending meetings in Ireland are not subject to U. Www irs1040ez com S. Www irs1040ez com income tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax. Www irs1040ez com 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. 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Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com Their income is subject to Israeli tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if the following requirements are met. Www irs1040ez com The residents are in the United States for no more than 183 days during the tax year. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Www irs1040ez com S. Www irs1040ez com enterprise is subject to U. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com contractor. Www irs1040ez com 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. Www irs1040ez com There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Www irs1040ez com Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet four requirements. Www irs1040ez com They are in the United States for no more than 183 days during the tax year. Www irs1040ez com Their income is paid by or for an employer who is not a resident of the United States. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com Their net income received for the services is not more than $5,000 during the tax year. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com If the ship or aircraft is operated by a U. Www irs1040ez com S. Www irs1040ez com enterprise, the pay is subject to U. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Www irs1040ez com S. Www irs1040ez com corporations are exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com Under that provision, business profits are exempt from U. Www irs1040ez com S. Www irs1040ez com income tax unless the individual has a permanent establishment in the United States. Www irs1040ez com If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Www irs1040ez com Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Www irs1040ez com Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the following three requirements are met. Www irs1040ez com The resident is in the United States for no more than 183 days in any 12-month period. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax if the residents meet four requirements. Www irs1040ez com They are in the United States for no more than 182 days during the tax year. Www irs1040ez com They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Www irs1040ez com Their compensation is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com Their income for those services is not more than $3,000. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Www irs1040ez com Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the following requirements are met. Www irs1040ez com 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. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com enterprise. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Www irs1040ez com Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the following requirements are met. Www irs1040ez com 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. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com enterprise. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Www irs1040ez com If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Www irs1040ez com Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com enterprise. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com Under that provision, business profits are exempt from U. Www irs1040ez com S. Www irs1040ez com income tax unless the individual has a permanent establishment in the United States. Www irs1040ez com If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Www irs1040ez com Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet the following requirements. Www irs1040ez com They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Www irs1040ez com Their income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com tax. Www irs1040ez com Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the individual is a member of the regular complement of the ship or aircraft. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com If they have a fixed base available, they are taxed only on income attributable to the fixed base. Www irs1040ez com Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com tax if the following three requirements are met. Www irs1040ez com The resident is present in the United States for no more than 183 days in a 12-month period. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a resident of the United States. Www irs1040ez com The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com 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. Www irs1040ez com This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Www irs1040ez com Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Www irs1040ez com S. Www irs1040ez com tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if the residents meet three requirements. Www irs1040ez com They are in the United States for less than 183 days during the tax year. Www irs1040ez com 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. Www irs1040ez com Their income is not borne by a permanent establishment that the employer has in the United States. Www irs1040ez com Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if the individual is a member of the regular complement of the ship or aircraft. Www irs1040ez com 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. Www irs1040ez com 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. Www irs1040ez com S. Www irs1040ez com income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Www irs1040ez com Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Www irs1040ez com S. Www irs1040ez com income tax if the following three requirements are met. Www irs1040ez com The resident is in the United States for no more than 183 days during the tax year. Www irs1040ez com The income is paid by, or on behalf of, an employer who is not a U. Www irs1040ez com S. Www irs1040ez com resident. Www irs1040ez com The income is not borne by a permanent establishment or fixed base the employer has in the United States. Www irs1040ez com Income received by a Netherlands resident for employment as a member of the regular complement of a ship or