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Federal1040x Amendment

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Federal1040x Amendment

Federal1040x amendment Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. Federal1040x amendment B Burden of proof, Burden of proof. Federal1040x amendment C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. Federal1040x amendment Periods of financial disability, Periods of financial disability. Federal1040x amendment Comments on publication, Comments and suggestions. Federal1040x amendment Communications, privileged, Confidentiality privilege. Federal1040x amendment , Confidentiality privilege. Federal1040x amendment Confidentiality, Confidentiality privilege. Federal1040x amendment , Confidentiality privilege. Federal1040x amendment D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. Federal1040x amendment Estates Claim for refund, Claim for refund by estates electing the installment method of payment. Federal1040x amendment Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. Federal1040x amendment Financial disability, periods of Claim for refund, Periods of financial disability. Federal1040x amendment Form 8379, Injured spouse exception. Federal1040x amendment 8857, Form 8857. Federal1040x amendment Free tax services, Free help with your tax return. Federal1040x amendment H Help (see Tax help) I Injured spouse, Injured spouse exception. Federal1040x amendment Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. Federal1040x amendment , Relief from joint and several liability on a joint return. Federal1040x amendment Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. Federal1040x amendment Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. Federal1040x amendment J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. Federal1040x amendment , Relief from joint and several liability on a joint return. Federal1040x amendment L Losses Disaster area, Disaster area claims for refund. Federal1040x amendment Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. Federal1040x amendment M Mediation, fast track, Fast track mediation. Federal1040x amendment More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. Federal1040x amendment Notices Third party contacts, Notice of IRS contact of third parties. Federal1040x amendment O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. Federal1040x amendment P Penalties, suspended, Suspension of interest and penalties. Federal1040x amendment Practitioners, federally authorized Confidential communications, Confidentiality privilege. Federal1040x amendment , Confidentiality privilege. Federal1040x amendment Presidentially declared disaster, Disaster area claims for refund. Federal1040x amendment Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. Federal1040x amendment , Offset of past-due state income tax obligations against overpayments. Federal1040x amendment Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. Federal1040x amendment Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. Federal1040x amendment , Confidentiality privilege. Federal1040x amendment Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. Federal1040x amendment S Suggestions for publication, Comments and suggestions. Federal1040x amendment T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. Federal1040x amendment Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. Federal1040x amendment Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Federal1040x amendment Taxpayer Advocate Service, Taxpayer Advocate Service. Federal1040x amendment Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. Federal1040x amendment TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. Federal1040x amendment Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications
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The Federal1040x Amendment

Federal1040x amendment 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. Federal1040x amendment Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Federal1040x amendment S. Federal1040x amendment income taxes on certain items of income they receive from sources within the United States. Federal1040x amendment These reduced rates and exemptions vary among countries and specific items of income. Federal1040x amendment 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. Federal1040x amendment Also see Publication 519. Federal1040x amendment Many of the individual states of the United States tax the income of their residents. Federal1040x amendment 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. Federal1040x amendment Tax treaties reduce the U. Federal1040x amendment S. Federal1040x amendment taxes of residents of foreign countries. Federal1040x amendment With certain exceptions, they do not reduce the U. Federal1040x amendment S. Federal1040x amendment taxes of U. Federal1040x amendment S. Federal1040x amendment citizens or residents. Federal1040x amendment U. Federal1040x amendment S. Federal1040x amendment citizens and residents are subject to U. Federal1040x amendment S. Federal1040x amendment income tax on their worldwide income. Federal1040x amendment Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment Foreign taxing authorities sometimes require certification from the U. Federal1040x amendment S. Federal1040x amendment Government that an applicant filed an income tax return as a U. Federal1040x amendment S. Federal1040x amendment citizen or resident, as part of the proof of entitlement to the treaty benefits. Federal1040x amendment See Form 8802, Application for United States Residency Certification, to request a certification. Federal1040x amendment Disclosure of a treaty-based position that reduces your tax. Federal1040x amendment   If you take the position that any U. Federal1040x amendment S. Federal1040x amendment tax is overruled or otherwise reduced by a U. Federal1040x amendment S. Federal1040x amendment treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment For more information, see Publication 519 and the Form 8833 instructions. Federal1040x amendment   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Federal1040x amendment Corporations are subject to a $10,000 penalty for each failure. Federal1040x amendment 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. Federal1040x amendment Pay for certain personal services performed in the United States. Federal1040x amendment Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Federal1040x amendment Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Federal1040x amendment Wages, salaries, and pensions paid by a foreign government. Federal1040x amendment Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Federal1040x amendment Terms defined. Federal1040x amendment   Several terms appear in many of the discussions that follow. Federal1040x amendment The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Federal1040x amendment The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Federal1040x amendment   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. Federal1040x amendment   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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment Regardless of these limits, income of Bangladesh entertainers is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment If the ship or aircraft is operated by a U. Federal1040x amendment S. Federal1040x amendment enterprise, the income is subject to U. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment If the resident of Bangladesh is a shareholder in a U. Federal1040x amendment S. Federal1040x amendment corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Federal1040x amendment S. Federal1040x amendment corporation. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax at the rate of 15%. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Federal1040x amendment S. Federal1040x amendment residents), and Do not have a regular base available in the United States for performing the services. Federal1040x amendment 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. Federal1040x amendment Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment tax if the residents meet four requirements. Federal1040x amendment They are in the United States for no more than 183 days during the calendar year. Federal1040x amendment The income earned in the calendar year in the United States is not more than $5,000. Federal1040x amendment Their income is paid by or for an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment The income is not borne by a permanent establishment or regular base of the employer in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment Under that provision, business profits are exempt from U. Federal1040x amendment S. Federal1040x amendment income tax unless the individual has a permanent establishment in the United States. Federal1040x amendment If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Federal1040x amendment Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment 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. Federal1040x amendment Under that provision, business profits are exempt from U. Federal1040x amendment S. Federal1040x amendment income tax unless the individual has a permanent establishment in the United States. Federal1040x amendment If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Federal1040x amendment 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. Federal1040x amendment Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment company. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment 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. Federal1040x amendment Under that provision, business profits are exempt from U. Federal1040x amendment S. Federal1040x amendment income tax unless the individual has a permanent establishment in the United States. Federal1040x amendment If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Federal1040x amendment 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. Federal1040x amendment Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Federal1040x amendment S. Federal1040x amendment tax if it is not more than $10,000 for the year. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident, and is not borne by a permanent establishment in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Federal1040x amendment These exemptions do not apply to directors' fees for service on the board of directors of a U. Federal1040x amendment S. Federal1040x amendment corporation. Federal1040x amendment 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). Federal1040x amendment However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Federal1040x amendment S. Federal1040x amendment and Chinese governments is exempt from U. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment Commonwealth of Independent States Income that residents of a C. Federal1040x amendment I. Federal1040x amendment S. Federal1040x amendment member receive for performing personal services in the United States is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if those residents are in the United States for no more than 183 days during the tax year. Federal1040x amendment 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. Federal1040x amendment I. Federal1040x amendment S. Federal1040x amendment member or a resident of a C. Federal1040x amendment I. Federal1040x amendment S. Federal1040x amendment member is exempt from U. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment Directors' fees received by residents of Cyprus for service on the board of directors of a U. Federal1040x amendment S. Federal1040x amendment corporation are exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available, they are taxed only on income attributable to the fixed base. Federal1040x amendment Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the following three requirements are met. Federal1040x amendment The resident is present in the United States for no more than 183 days in any 12-month period. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment If the ship or aircraft is operated by a U. Federal1040x amendment S. Federal1040x amendment enterprise, the income is subject to U. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they are in the United States for no more than 89 days during the tax year. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet four requirements. Federal1040x amendment They are in the United States for no more than 89 days during the tax year. Federal1040x amendment They are employees of a resident of, or a permanent establishment in, Egypt. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment Their income is subject to Egyptian tax. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available, they are taxed on the income attributable to the fixed base. Federal1040x amendment Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the following requirements are met. Federal1040x amendment 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. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet three requirements. Federal1040x amendment They are in the United States for no more than 183 days during any 12-month period. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet three requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Federal1040x amendment S. Federal1040x amendment tax if their visit is principally supported by public funds of France. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment Under that provision, business profits are exempt from U. Federal1040x amendment S. Federal1040x amendment income tax unless the individual has a permanent establishment in the United States. Federal1040x amendment If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax if the residents meet three requirements. Federal1040x amendment They are in the United States for no more than 183 days during the calendar year. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment The income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment Income of German entertainers or athletes is exempt from U. Federal1040x amendment S. Federal1040x amendment tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Federal1040x amendment Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment The pay, regardless of amount, is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet three requirements. Federal1040x amendment They are in the United States for no more than 183 days during the tax year. Federal1040x amendment Their income is paid by or on behalf of an employer who is not a resident of the United States. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment If the ship or aircraft is operated by a U. Federal1040x amendment S. Federal1040x amendment enterprise, the pay is subject to U. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment Under that provision, business profits are exempt from U. Federal1040x amendment S. Federal1040x amendment income tax unless the individual has a permanent establishment in the United States. Federal1040x amendment If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Federal1040x amendment Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment company. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available, they are taxed only on income attributable to the fixed base. Federal1040x amendment Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet three requirements. Federal1040x amendment They are present in the United States for no more than 183 days during the tax year. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment enterprise. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Federal1040x amendment Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet three requirements. Federal1040x amendment They are present in the United States no more than 119 days during any consecutive 12-month period. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax if the individual is a member of the regular complement of the ship or aircraft. Federal1040x amendment 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. Federal1040x amendment Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment However, amounts received for attending meetings in Ireland are not subject to U. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they are in the United States for no more than 182 days during the tax year. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet four requirements. Federal1040x amendment They are in the United States for no more than 182 days during the tax year. Federal1040x amendment They are employees of a resident of, or a permanent establishment in, Israel. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment Their income is subject to Israeli tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the following requirements are met. Federal1040x amendment The residents are in the United States for no more than 183 days during the tax year. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Federal1040x amendment S. Federal1040x amendment enterprise is subject to U. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment contractor. Federal1040x amendment 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. Federal1040x amendment There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Federal1040x amendment Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet four requirements. Federal1040x amendment They are in the United States for no more than 183 days during the tax year. Federal1040x amendment Their income is paid by or for an employer who is not a resident of the United States. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment Their net income received for the services is not more than $5,000 during the tax year. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment If the ship or aircraft is operated by a U. Federal1040x amendment S. Federal1040x amendment enterprise, the pay is subject to U. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Federal1040x amendment S. Federal1040x amendment corporations are exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment Under that provision, business profits are exempt from U. Federal1040x amendment S. Federal1040x amendment income tax unless the individual has a permanent establishment in the United States. Federal1040x amendment If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Federal1040x amendment Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Federal1040x amendment Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the following three requirements are met. Federal1040x amendment The resident is in the United States for no more than 183 days in any 12-month period. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax if the residents meet four requirements. Federal1040x amendment They are in the United States for no more than 182 days during the tax year. Federal1040x amendment They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Federal1040x amendment Their compensation is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment Their income for those services is not more than $3,000. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Federal1040x amendment Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the following requirements are met. Federal1040x amendment 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. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment enterprise. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Federal1040x amendment Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the following requirements are met. Federal1040x amendment 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. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment enterprise. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Federal1040x amendment If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Federal1040x amendment Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment enterprise. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment Under that provision, business profits are exempt from U. Federal1040x amendment S. Federal1040x amendment income tax unless the individual has a permanent establishment in the United States. Federal1040x amendment If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Federal1040x amendment Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet the following requirements. Federal1040x amendment They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Federal1040x amendment Their income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment tax. Federal1040x amendment Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the individual is a member of the regular complement of the ship or aircraft. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment If they have a fixed base available, they are taxed only on income attributable to the fixed base. Federal1040x amendment Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment tax if the following three requirements are met. Federal1040x amendment The resident is present in the United States for no more than 183 days in a 12-month period. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a resident of the United States. Federal1040x amendment The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment 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. Federal1040x amendment This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Federal1040x amendment Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Federal1040x amendment S. Federal1040x amendment tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the residents meet three requirements. Federal1040x amendment They are in the United States for less than 183 days during the tax year. Federal1040x amendment 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. Federal1040x amendment Their income is not borne by a permanent establishment that the employer has in the United States. Federal1040x amendment Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the individual is a member of the regular complement of the ship or aircraft. Federal1040x amendment 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. Federal1040x amendment 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. Federal1040x amendment S. Federal1040x amendment income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Federal1040x amendment Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Federal1040x amendment S. Federal1040x amendment income tax if the following three requirements are met. Federal1040x amendment The resident is in the United States for no more than 183 days during the tax year. Federal1040x amendment The income is paid by, or on behalf of, an employer who is not a U. Federal1040x amendment S. Federal1040x amendment resident. Federal1040x amendment The income is not borne by a permanent establishment or fixed base the employer has in the United States. Federal1040x amendment Income received by a Netherlands resident for employment as a member of the regular complement of a ship or