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2009 Tax Returns Online

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2009 Tax Returns Online

2009 tax returns online 4. 2009 tax returns online   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. 2009 tax returns online Higher income taxpayers. 2009 tax returns online Minimum required for higher income taxpayers. 2009 tax returns online Estate or trust payments of estimated tax. 2009 tax returns online Lowering or eliminating the penalty. 2009 tax returns online ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. 2009 tax returns online Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. 2009 tax returns online You may understand this chapter better if you can refer to a copy of your latest federal income tax return. 2009 tax returns online No penalty. 2009 tax returns online   Generally, you will not have to pay a penalty for 2013 if any of the following apply. 2009 tax returns online The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. 2009 tax returns online (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. 2009 tax returns online ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. 2009 tax returns online Your total tax for 2013 (defined later) minus your withholding is less than $1,000. 2009 tax returns online You did not have a tax liability for 2012. 2009 tax returns online You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. 2009 tax returns online IRS can figure the penalty for you. 2009 tax returns online   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. 2009 tax returns online Generally, the IRS will figure the penalty for you and send you a bill. 2009 tax returns online   You only need to figure your penalty in the following three situations. 2009 tax returns online You are requesting a waiver of part, but not all, of the penalty. 2009 tax returns online You are using the annualized income installment method to figure the penalty. 2009 tax returns online You are treating the federal income tax withheld from your income as paid on the dates actually withheld. 2009 tax returns online However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. 2009 tax returns online See Form 2210 , later. 2009 tax returns online Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. 2009 tax returns online Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. 2009 tax returns online General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. 2009 tax returns online (Your 2012 tax return must cover a 12-month period. 2009 tax returns online ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. 2009 tax returns online Special rules for certain individuals. 2009 tax returns online   There are special rules for farmers and fishermen and certain higher income taxpayers. 2009 tax returns online Farmers and fishermen. 2009 tax returns online   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. 2009 tax returns online   See Farmers and Fishermen , later. 2009 tax returns online Higher income taxpayers. 2009 tax returns online   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . 2009 tax returns online This rule does not apply to farmers or fishermen. 2009 tax returns online   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. 2009 tax returns online Penalty figured separately for each period. 2009 tax returns online   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. 2009 tax returns online This is true even if you are due a refund when you file your income tax return. 2009 tax returns online Example. 2009 tax returns online You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. 2009 tax returns online Early in January 2014, you made an estimate of your total 2013 tax. 2009 tax returns online Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. 2009 tax returns online On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. 2009 tax returns online Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. 2009 tax returns online You do not owe a penalty for your payment due January 15, 2014. 2009 tax returns online However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. 2009 tax returns online Minimum required each period. 2009 tax returns online   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. 2009 tax returns online 5% of your 2013 tax, or 25% of your 2012 tax. 2009 tax returns online (Your 2012 tax return must cover a 12-month period. 2009 tax returns online ) Minimum required for higher income taxpayers. 2009 tax returns online   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. 2009 tax returns online 5% for 25% in (2) under General Rule . 2009 tax returns online When penalty is charged. 2009 tax returns online   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. 2009 tax returns online If a payment is mailed, the date of the U. 2009 tax returns online S. 2009 tax returns online postmark is considered the date of payment. 2009 tax returns online   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. 2009 tax returns online ) is considered to be the date of payment. 2009 tax returns online Estate or trust payments of estimated tax. 2009 tax returns online   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. 2009 tax returns online Amended returns. 2009 tax returns online    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. 2009 tax returns online If you file an amended return after the due date of the original return, use the tax shown on the original return. 2009 tax returns online   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. 2009 tax returns online This rule applies only if both original separate returns were filed on time. 2009 tax returns online 2012 separate returns and 2013 joint return. 2009 tax returns online    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. 2009 tax returns online You filed a separate return if you filed as single, head of household, or married filing separately. 2009 tax returns online 2012 joint return and 2013 separate returns. 2009 tax returns online    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. 2009 tax returns online You are filing a separate return if you file as single, head of household, or married filing separately. 2009 tax returns online   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. 2009 tax returns online Then multiply the tax on the joint return by the following fraction. 2009 tax returns online   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. 2009 tax returns online Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. 2009 tax returns online Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. 2009 tax returns online For 2013, they file married filing separately. 2009 tax returns online Lisa figures her share of the tax on the 2012 joint return as follows. 2009 tax returns online 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. 2009 tax returns online 67% Lisa's part of tax on joint return ($6,484 × 88. 2009 tax returns online 67%) $ 5,749 Form 2210. 2009 tax returns online   In most cases, you do not need to file Form 2210. 2009 tax returns online The IRS will figure the penalty for you and send you a bill. 2009 tax returns online If you want us to figure the penalty for you, leave the penalty line on your return blank. 2009 tax returns online Do not file Form 2210. 2009 tax returns online   To determine if you should file Form 2210, see Part II of Form 2210. 2009 tax returns online If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. 2009 tax returns online If you use Form 2210, you cannot file Form 1040EZ. 2009 tax returns online   On Form 1040, enter the amount of your penalty on line 77. 2009 tax returns online If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. 2009 tax returns online If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. 2009 tax returns online   On Form 1040A, enter the amount of your penalty on line 46. 2009 tax returns online If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. 2009 tax returns online If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. 2009 tax returns online Lowering or eliminating the penalty. 2009 tax returns online    You may be able to lower or eliminate your penalty if you file Form 2210. 2009 tax returns online You must file Form 2210 with your return if any of the following applies. 2009 tax returns online You request a waiver. 2009 tax returns online See Waiver of Penalty , later. 2009 tax returns online You use the annualized income installment method. 2009 tax returns online See the explanation of this method under Annualized Income Installment Method (Schedule AI) . 2009 tax returns online You use your actual withholding for each payment period for estimated tax purposes. 2009 tax returns online See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). 2009 tax returns online You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. 2009 tax returns online Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. 2009 tax returns online Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. 2009 tax returns online Total tax for 2013. 2009 tax returns online   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. 2009 tax returns online    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 2009 tax returns online Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 2009 tax returns online The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 2009 tax returns online Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. 2009 tax returns online   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 2009 tax returns online   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. 2009 tax returns online Note. 2009 tax returns online When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. 2009 tax returns online Paid through withholding. 2009 tax returns online    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. 2009 tax returns online Add to that any write-in amount on line 72 identified as “Form 8689. 2009 tax returns online ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. 2009 tax returns online On Form 1040EZ, it is the amount on line 7. 2009 tax returns online No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. 2009 tax returns online S. 2009 tax returns online citizen or resident for the whole year. 2009 tax returns online For this rule to apply, your tax year must have included all 12 months of the year. 2009 tax returns online You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. 2009 tax returns online Example. 2009 tax returns online Ray, who is single and 22 years old, was unemployed for a few months during 2012. 2009 tax returns online He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. 2009 tax returns online He had no other income. 2009 tax returns online Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). 2009 tax returns online He filed a return only to have his withheld income tax refunded to him. 2009 tax returns online In 2013, Ray began regular work as an independent contractor. 2009 tax returns online Ray made no estimated tax payments in 2013. 2009 tax returns online Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. 2009 tax returns online Total tax for 2012. 2009 tax returns online   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. 2009 tax returns online    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 2009 tax returns online Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 2009 tax returns online The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 2009 tax returns online Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. 2009 tax returns online   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 2009 tax returns online   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. 2009 tax returns online Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. 2009 tax returns online If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. 2009 tax returns online Example. 2009 tax returns online The tax on Lori Lane's 2012 return was $12,400. 2009 tax returns online Her AGI was not more than $150,000 for either 2012 or 2013. 2009 tax returns online The tax on her 2013 return (Form 1040, line 55) is $13,044. 2009 tax returns online Line 56 (self-employment tax) is $8,902. 2009 tax returns online Her 2013 total tax is $21,946. 2009 tax returns online For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). 2009 tax returns online 90% of her 2013 tax is $19,751. 2009 tax returns online Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. 2009 tax returns online The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. 2009 tax returns online Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. 2009 tax returns online Different 2012 filing status. 2009 tax returns online    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. 2009 tax returns online Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. 2009 tax returns online If you qualify to use this method, it will result in the same penalty amount as the regular method. 2009 tax returns online However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. 2009 tax returns online You can use the short method only if you meet one of the following requirements. 2009 tax returns online You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). 2009 tax returns online You paid the same amount of estimated tax on each of the four payment due dates. 2009 tax returns online If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. 2009 tax returns online Note. 2009 tax returns online If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. 2009 tax returns online However, if the payment was only a few days early, the difference is likely to be small. 2009 tax returns online You cannot use the short method if any of the following apply. 2009 tax returns online You made any estimated tax payments late. 2009 tax returns online You checked box C or D in Part II of Form 2210. 2009 tax returns online You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. 2009 tax returns online S. 2009 tax returns online income tax withholding. 2009 tax returns online If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. 2009 tax returns online Also, you cannot use your actual withholding during each period to figure your payments for each period. 2009 tax returns online These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). 2009 tax returns online Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. 2009 tax returns online Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. 2009 tax returns online You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. 2009 tax returns online You paid one or more estimated tax payments on a date after the due date. 2009 tax returns online You paid at least one, but less than four, installments of estimated tax. 2009 tax returns online You paid estimated tax payments in un- equal amounts. 2009 tax returns online You use the annualized income installment method to figure your underpayment for each payment period. 2009 tax returns online You use your actual withholding during each payment period to figure your payments. 2009 tax returns online Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. 2009 tax returns online Enter the results on line 27 of Section B. 2009 tax returns online Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. 2009 tax returns online Complete lines 20 through 26 of the first column before going to line 20 of the next column. 2009 tax returns online Required installments—line 18. 2009 tax returns online   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). 2009 tax returns online This method—the regular method—is the one to use if you received your income evenly throughout the year. 2009 tax returns online   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 2009 tax returns online First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. 2009 tax returns online See Annualized Income Installment Method (Schedule AI), later. 2009 tax returns online Payments made—line 19. 2009 tax returns online   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. 2009 tax returns online For special rules for figuring your payments, see Form 2210 instructions for line 19. 2009 tax returns online   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. 2009 tax returns online If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. 2009 tax returns online Actual withholding method. 2009 tax returns online    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. 2009 tax returns online You can make this choice separately for the tax withheld from your wages and for all other withholding. 2009 tax returns online This includes any excess social security and tier 1 RRTA tax withheld. 2009 tax returns online   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. 2009 tax returns online   If you use your actual withholding, you must check box D in Form 2210, Part II. 2009 tax returns online Then complete Form 2210 using the regular method (Part IV) and file it with your return. 2009 tax returns online Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. 2009 tax returns online The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. 2009 tax returns online For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. 2009 tax returns online A 3% rate applies to all four periods. 2009 tax returns online Payments. 2009 tax returns online    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. 2009 tax returns online For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. 2009 tax returns online You can use the table in the Form 2210 instructions to make your list. 2009 tax returns online Follow those instructions for listing income tax withheld and payments made with your return. 2009 tax returns online Use the list to determine when each underpayment was paid. 2009 tax returns online   If you mail your estimated tax payments, use the date of the U. 2009 tax returns online S. 2009 tax returns online postmark as the date of payment. 2009 tax returns online Line 1b. 2009 tax returns online   Apply the payments listed to underpayment balance in the first column until it is fully paid. 2009 tax returns online Apply payments in the order made. 2009 tax returns online Figuring the penalty. 2009 tax returns online   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. 2009 tax returns online On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. 2009 tax returns online On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. 2009 tax returns online If no payments are applied, figure the penalty on the amount on line 1a. 2009 tax returns online Aid for counting days. 2009 tax returns online    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. 2009 tax returns online Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. 2009 tax returns online In the same manner, find the number for the date the payment was made. 2009 tax returns online Subtract the due date “number” from the payment date “number. 2009 tax returns online ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. 2009 tax returns online Table 4-1. 2009 tax returns online Calendar To Determine the Number of Days a Payment Is Late Instructions. 2009 tax returns online Use this table with Form 2210 if you are completing Part IV, Section B. 2009 tax returns online First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. 2009 tax returns online Then, in the same manner, find the number for the date the payment was made. 2009 tax returns online Finally, subtract the due date number from the payment date number. 2009 tax returns online The result is the number of days the payment is late. 2009 tax returns online Example. 2009 tax returns online The payment due date is June 15 (61). 2009 tax returns online The payment was made on November 4 (203). 2009 tax returns online The payment is 142 days late (203 – 61). 2009 tax returns online Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. 2009 tax returns online Sept. 2009 tax returns online Oct. 2009 tax returns online Nov. 2009 tax returns online Dec. 2009 tax returns online Jan. 2009 tax returns online Feb. 2009 tax returns online Mar. 2009 tax returns online Apr. 2009 tax returns online 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 2009 tax returns online Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. 2009 tax returns online To figure your underpayment using this method, complete Form 2210, Schedule AI. 2009 tax returns online Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. 2009 tax returns online If you use the annualized income installment method, you must check box C in Part II of Form 2210. 2009 tax returns online Also, you must attach Form 2210 and Schedule AI to your return. 2009 tax returns online If you use Schedule AI for any payment due date, you must use it for all payment due dates. 2009 tax returns online Completing Schedule AI. 2009 tax returns online   Follow the Form 2210 instructions to complete Schedule AI. 2009 tax returns online For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. 2009 tax returns online If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. 2009 tax returns online Note. 2009 tax returns online Each period includes amounts from the previous period(s). 2009 tax returns online Period (a) includes items for January 1 through March 31. 2009 tax returns online Period (b) includes items for January 1 through May 31. 2009 tax returns online Period (c) includes items for January 1 through August 31. 2009 tax returns online Period (d) includes items for the entire year. 2009 tax returns online Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. 2009 tax returns online The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. 2009 tax returns online If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. 2009 tax returns online Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. 2009 tax returns online The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. 2009 tax returns online Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . 2009 tax returns online See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. 2009 tax returns online Form 2210-F. 2009 tax returns online   Use Form 2210-F to figure any underpayment penalty. 2009 tax returns online Do not attach it to your return unless you check a box in Part I. 2009 tax returns online However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. 2009 tax returns online Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. 2009 tax returns online Keep your filled-in Form 2210-F for your records. 2009 tax returns online    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. 2009 tax returns online Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. 2009 tax returns online You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. 2009 tax returns online You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. 2009 tax returns online You had a reasonable cause for not making the payment. 2009 tax returns online Your underpayment was not due to willful neglect. 2009 tax returns online How to request a waiver. 2009 tax returns online   To request a waiver, see the Instructions for Form 2210. 2009 tax returns online Farmers and fishermen. 2009 tax returns online   To request a waiver, see the Instructions for Form 2210-F. 2009 tax returns online Federally declared disaster. 2009 tax returns online   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. 2009 tax returns online During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. 2009 tax returns online Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. 2009 tax returns online If you still owe a penalty after the automatic waiver is applied, we will send you a bill. 2009 tax returns online   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. 2009 tax returns online Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. 2009 tax returns online If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. 2009 tax returns online   Details on the applicable disaster postponement period can be found at IRS. 2009 tax returns online gov. 2009 tax returns online Enter Tax Relief in Disaster Situations. 2009 tax returns online Select the federally declared disaster that affected you. 2009 tax returns online    Worksheet 4-1. 2009 tax returns online 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. 2009 tax returns online To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. 2009 tax returns online                   1. 2009 tax returns online Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. 2009 tax returns online       2. 2009 tax returns online Enter your annualized qualified dividends for the period 2. 2009 tax returns online           3. 2009 tax returns online Are you filing Schedule D?               □ Yes. 2009 tax returns online Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. 2009 tax returns online If either line 15 or line 16 is blank or a loss, enter -0-. 2009 tax returns online 3. 2009 tax returns online             □ No. 2009 tax returns online Enter your annualized capital gain distributions from Form 1040, line 13             4. 2009 tax returns online Add lines 2 and 3   4. 2009 tax returns online           5. 2009 tax returns online If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. 2009 tax returns online Otherwise, enter -0-   5. 2009 tax returns online           6. 2009 tax returns online Subtract line 5 from line 4. 2009 tax returns online If zero or less, enter -0- 6. 2009 tax returns online       7. 2009 tax returns online Subtract line 6 from line 1. 2009 tax returns online If zero or less, enter -0- 7. 2009 tax returns online       8. 2009 tax returns online Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. 2009 tax returns online 8. 2009 tax returns online       9. 2009 tax returns online Enter the smaller of line 1 or line 8 9. 2009 tax returns online       10. 2009 tax returns online Enter the smaller of line 7 or line 9 10. 2009 tax returns online       11. 2009 tax returns online Subtract line 10 from line 9. 2009 tax returns online This amount is taxed at 0% 11. 2009 tax returns online       12. 2009 tax returns online Enter the smaller of line 1 or line 6 12. 2009 tax returns online       13. 2009 tax returns online Enter the amount from line 11 13. 2009 tax returns online       14. 2009 tax returns online Subtract line 13 from line 12 14. 2009 tax returns online       15. 2009 tax returns online Multiply line 14 by 15% (. 2009 tax returns online 15) 15. 2009 tax returns online   16. 2009 tax returns online Figure the tax on the amount on line 7. 2009 tax returns online If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2009 tax returns online If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. 2009 tax returns online   17. 2009 tax returns online Add lines 15 and 16 17. 2009 tax returns online   18. 2009 tax returns online Figure the tax on the amount on line 1. 2009 tax returns online If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2009 tax returns online If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. 2009 tax returns online   19. 2009 tax returns online Tax on all taxable income. 2009 tax returns online Enter the smaller of line 17 or line 18. 2009 tax returns online Also enter this amount on line 12 of Schedule AI in the appropriate column. 2009 tax returns online However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. 2009 tax returns online   Worksheet 4-2. 2009 tax returns online 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. 2009 tax returns online             1. 2009 tax returns online Enter the amount from line 11 of Schedule AI for the period 1. 2009 tax returns online   2. 2009 tax returns online Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. 2009 tax returns online   3. 2009 tax returns online Add lines 1 and 2 3. 2009 tax returns online   4. 2009 tax returns online Tax on the amount on line 3. 2009 tax returns online Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. 2009 tax returns online See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. 2009 tax returns online (Note. 2009 tax returns online You do not have to use the same method for each period on Schedule AI. 2009 tax returns online ) 4. 2009 tax returns online   5. 2009 tax returns online Tax on the amount on line 2. 2009 tax returns online If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2009 tax returns online If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. 2009 tax returns online   6. 2009 tax returns online Subtract line 5 from line 4. 2009 tax returns online Enter the result here and on line 12 of Schedule AI. 2009 tax returns online If zero or less,  enter -0- 6. 2009 tax returns online             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. 2009 tax returns online     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. 2009 tax returns online If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. 2009 tax returns online Complete the rest of Form 8615 according to its instructions. 2009 tax returns online Then complete lines 5 and 6 above. 2009 tax returns online     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. 2009 tax returns online Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). 2009 tax returns online Next, determine if you have a capital gain excess. 2009 tax returns online     Figuring capital gain excess. 2009 tax returns online To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). 2009 tax returns online If the result is more than zero, that amount is your capital gain excess. 2009 tax returns online     No capital gain excess. 2009 tax returns online If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. 2009 tax returns online Then complete lines 5 and 6 above. 2009 tax returns online     Capital gain excess. 2009 tax returns online If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. 2009 tax returns online Then complete lines 5 and 6 above. 2009 tax returns online     Make the modifications below only for purposes of filling out Worksheet 4-2 above. 2009 tax returns online     a. 2009 tax returns online Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2009 tax returns online     b. 2009 tax returns online Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. 2009 tax returns online     c. 2009 tax returns online Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 2009 tax returns online     d. 2009 tax returns online Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). 2009 tax returns 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Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The 2009 Tax Returns Online

2009 tax returns online 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. 2009 tax returns online Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. 2009 tax returns online S. 2009 tax returns online income taxes on certain items of income they receive from sources within the United States. 2009 tax returns online These reduced rates and exemptions vary among countries and specific items of income. 2009 tax returns online 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. 2009 tax returns online Also see Publication 519. 2009 tax returns online Many of the individual states of the United States tax the income of their residents. 2009 tax returns online 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. 2009 tax returns online Tax treaties reduce the U. 2009 tax returns online S. 2009 tax returns online taxes of residents of foreign countries. 2009 tax returns online With certain exceptions, they do not reduce the U. 2009 tax returns online S. 2009 tax returns online taxes of U. 2009 tax returns online S. 2009 tax returns online citizens or residents. 2009 tax returns online U. 2009 tax returns online S. 2009 tax returns online citizens and residents are subject to U. 2009 tax returns online S. 2009 tax returns online income tax on their worldwide income. 2009 tax returns online Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online Foreign taxing authorities sometimes require certification from the U. 2009 tax returns online S. 2009 tax returns online Government that an applicant filed an income tax return as a U. 2009 tax returns online S. 2009 tax returns online citizen or resident, as part of the proof of entitlement to the treaty benefits. 2009 tax returns online See Form 8802, Application for United States Residency Certification, to request a certification. 2009 tax returns online Disclosure of a treaty-based position that reduces your tax. 2009 tax returns online   If you take the position that any U. 2009 tax returns online S. 2009 tax returns online tax is overruled or otherwise reduced by a U. 2009 tax returns online S. 2009 tax returns online treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online For more information, see Publication 519 and the Form 8833 instructions. 2009 tax returns online   If you fail to file Form 8833, you may have to pay a $1,000 penalty. 2009 tax returns online Corporations are subject to a $10,000 penalty for each failure. 2009 tax returns online 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. 2009 tax returns online Pay for certain personal services performed in the United States. 2009 tax returns online Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. 2009 tax returns online Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. 2009 tax returns online Wages, salaries, and pensions paid by a foreign government. 2009 tax returns online Personal Services Income Pay for certain personal services performed in the United States is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online For this purpose, the word “day” means a day during any part of which you are physically present in the United States. 2009 tax returns online Terms defined. 2009 tax returns online   Several terms appear in many of the discussions that follow. 2009 tax returns online The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. 2009 tax returns online The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. 2009 tax returns online   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. 2009 tax returns online   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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online Regardless of these limits, income of Bangladesh entertainers is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online If the ship or aircraft is operated by a U. 2009 tax returns online S. 2009 tax returns online enterprise, the income is subject to U. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online If the resident of Bangladesh is a shareholder in a U. 2009 tax returns online S. 2009 tax returns online corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. 2009 tax returns online S. 2009 tax returns online corporation. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax at the rate of 15%. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. 2009 tax returns online S. 2009 tax returns online residents), and Do not have a regular base available in the United States for performing the services. 2009 tax returns online 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. 2009 tax returns online Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online tax if the residents meet four requirements. 2009 tax returns online They are in the United States for no more than 183 days during the calendar year. 2009 tax returns online The income earned in the calendar year in the United States is not more than $5,000. 2009 tax returns online Their income is paid by or for an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online The income is not borne by a permanent establishment or regular base of the employer in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online Under that provision, business profits are exempt from U. 2009 tax returns online S. 2009 tax returns online income tax unless the individual has a permanent establishment in the United States. 2009 tax returns online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns online Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online 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. 2009 tax returns online Under that provision, business profits are exempt from U. 2009 tax returns online S. 2009 tax returns online income tax unless the individual has a permanent establishment in the United States. 2009 tax returns online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns online 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. 2009 tax returns online Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online company. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online 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. 2009 tax returns online Under that provision, business profits are exempt from U. 2009 tax returns online S. 2009 tax returns online income tax unless the individual has a permanent establishment in the United States. 2009 tax returns online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns online 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. 2009 tax returns online Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. 2009 tax returns online S. 2009 tax returns online tax if it is not more than $10,000 for the year. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident, and is not borne by a permanent establishment in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. 2009 tax returns online These exemptions do not apply to directors' fees for service on the board of directors of a U. 2009 tax returns online S. 2009 tax returns online corporation. 2009 tax returns online 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). 2009 tax returns online However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. 2009 tax returns online S. 2009 tax returns online and Chinese governments is exempt from U. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online Commonwealth of Independent States Income that residents of a C. 2009 tax returns online I. 2009 tax returns online S. 2009 tax returns online member receive for performing personal services in the United States is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if those residents are in the United States for no more than 183 days during the tax year. 2009 tax returns online 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. 2009 tax returns online I. 2009 tax returns online S. 2009 tax returns online member or a resident of a C. 2009 tax returns online I. 2009 tax returns online S. 2009 tax returns online member is exempt from U. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online Directors' fees received by residents of Cyprus for service on the board of directors of a U. 2009 tax returns online S. 2009 tax returns online corporation are exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2009 tax returns online Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the following three requirements are met. 2009 tax returns online The resident is present in the United States for no more than 183 days in any 12-month period. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online If the ship or aircraft is operated by a U. 2009 tax returns online S. 2009 tax returns online enterprise, the income is subject to U. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they are in the United States for no more than 89 days during the tax year. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet four requirements. 2009 tax returns online They are in the United States for no more than 89 days during the tax year. 2009 tax returns online They are employees of a resident of, or a permanent establishment in, Egypt. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online Their income is subject to Egyptian tax. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available, they are taxed on the income attributable to the fixed base. 2009 tax returns online Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the following requirements are met. 2009 tax returns online 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. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet three requirements. 2009 tax returns online They are in the United States for no more than 183 days during any 12-month period. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet three requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online Regardless of these limits, income of French entertainers or sportsmen is exempt from U. 2009 tax returns online S. 2009 tax returns online tax if their visit is principally supported by public funds of France. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online Under that provision, business profits are exempt from U. 2009 tax returns online S. 2009 tax returns online income tax unless the individual has a permanent establishment in the United States. 2009 tax returns online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax if the residents meet three requirements. 2009 tax returns online They are in the United States for no more than 183 days during the calendar year. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online The income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online Income of German entertainers or athletes is exempt from U. 2009 tax returns online S. 2009 tax returns online tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. 2009 tax returns online Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online The pay, regardless of amount, is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet three requirements. 2009 tax returns online They are in the United States for no more than 183 days during the tax year. 2009 tax returns online Their income is paid by or on behalf of an employer who is not a resident of the United States. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online If the ship or aircraft is operated by a U. 2009 tax returns online S. 2009 tax returns online enterprise, the pay is subject to U. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online Under that provision, business profits are exempt from U. 2009 tax returns online S. 2009 tax returns online income tax unless the individual has a permanent establishment in the United States. 2009 tax returns online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns online Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online company. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2009 tax returns online Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet three requirements. 2009 tax returns online They are present in the United States for no more than 183 days during the tax year. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online enterprise. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns online Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet three requirements. 2009 tax returns online They are present in the United States no more than 119 days during any consecutive 12-month period. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online The income is not borne or reimbursed by a permanent establishment the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax if the individual is a member of the regular complement of the ship or aircraft. 2009 tax returns online 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. 2009 tax returns online Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online However, amounts received for attending meetings in Ireland are not subject to U. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they are in the United States for no more than 182 days during the tax year. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet four requirements. 2009 tax returns online They are in the United States for no more than 182 days during the tax year. 2009 tax returns online They are employees of a resident of, or a permanent establishment in, Israel. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online Their income is subject to Israeli tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the following requirements are met. 2009 tax returns online The residents are in the United States for no more than 183 days during the tax year. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. 2009 tax returns online S. 2009 tax returns online enterprise is subject to U. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online contractor. 2009 tax returns online 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. 2009 tax returns online There is no dollar limit for condition (3) if the contractor is from a country other than the United States. 2009 tax returns online Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet four requirements. 2009 tax returns online They are in the United States for no more than 183 days during the tax year. 2009 tax returns online Their income is paid by or for an employer who is not a resident of the United States. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online Their net income received for the services is not more than $5,000 during the tax year. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online If the ship or aircraft is operated by a U. 2009 tax returns online S. 2009 tax returns online enterprise, the pay is subject to U. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. 2009 tax returns online S. 2009 tax returns online corporations are exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online Under that provision, business profits are exempt from U. 2009 tax returns online S. 2009 tax returns online income tax unless the individual has a permanent establishment in the United States. 2009 tax returns online If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. 2009 tax returns online Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns online Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the following three requirements are met. 2009 tax returns online The resident is in the United States for no more than 183 days in any 12-month period. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax if the residents meet four requirements. 2009 tax returns online They are in the United States for no more than 182 days during the tax year. 2009 tax returns online They are employees of a resident of Korea or of a permanent establishment maintained in Korea. 2009 tax returns online Their compensation is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online Their income for those services is not more than $3,000. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns online Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the following requirements are met. 2009 tax returns online 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. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online enterprise. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns online Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the following requirements are met. 2009 tax returns online 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. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online enterprise. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns online Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online enterprise. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online Under that provision, business profits are exempt from U. 2009 tax returns online S. 2009 tax returns online income tax unless the individual has a permanent establishment in the United States. 2009 tax returns online If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. 2009 tax returns online Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet the following requirements. 2009 tax returns online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns online Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online tax. 2009 tax returns online Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the individual is a member of the regular complement of the ship or aircraft. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2009 tax returns online Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online tax if the following three requirements are met. 2009 tax returns online The resident is present in the United States for no more than 183 days in a 12-month period. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns online The income is not borne by a permanent establishment or fixed base that the employer has in the United States. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online 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. 2009 tax returns online This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. 2009 tax returns online Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. 2009 tax returns online S. 2009 tax returns online tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the residents meet three requirements. 2009 tax returns online They are in the United States for less than 183 days during the tax year. 2009 tax returns online 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. 2009 tax returns online Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns online Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the individual is a member of the regular complement of the ship or aircraft. 2009 tax returns online 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. 2009 tax returns online 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. 2009 tax returns online S. 2009 tax returns online income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. 2009 tax returns online Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns online S. 2009 tax returns online income tax if the following three requirements are met. 2009 tax returns online The resident is in the United States for no more than 183 days during the tax year. 2009 tax returns online The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns online S. 2009 tax returns online resident. 2009 tax returns online The income is not borne by a permanent establishment or fixed base the employer has in the United States. 2009 tax returns online Income received by a Netherlands resident for employment as a member of the regular complement of a ship or