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File state taxes only online free Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. File state taxes only online free Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. File state taxes only online free S. File state taxes only online free income taxes on certain items of income they receive from sources within the United States. File state taxes only online free These reduced rates and exemptions vary among countries and specific items of income. File state taxes only online free If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. File state taxes only online free Also see Publication 519. File state taxes only online free Many of the individual states of the United States tax the income of their residents. File state taxes only online free Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. File state taxes only online free Tax treaties reduce the U. File state taxes only online free S. File state taxes only online free taxes of residents of foreign countries. File state taxes only online free With certain exceptions, they do not reduce the U. File state taxes only online free S. File state taxes only online free taxes of U. File state taxes only online free S. File state taxes only online free citizens or residents. File state taxes only online free U. File state taxes only online free S. File state taxes only online free citizens and residents are subject to U. File state taxes only online free S. File state taxes only online free income tax on their worldwide income. File state taxes only online free Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. File state taxes only online free S. File state taxes only online free citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. File state taxes only online free Foreign taxing authorities sometimes require certification from the U. File state taxes only online free S. File state taxes only online free Government that an applicant filed an income tax return as a U. File state taxes only online free S. File state taxes only online free citizen or resident, as part of the proof of entitlement to the treaty benefits. File state taxes only online free See Form 8802, Application for United States Residency Certification, to request a certification. File state taxes only online free Disclosure of a treaty-based position that reduces your tax. File state taxes only online free   If you take the position that any U. File state taxes only online free S. File state taxes only online free tax is overruled or otherwise reduced by a U. File state taxes only online free S. File state taxes only online free treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. File state taxes only online free If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. File state taxes only online free The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. File state taxes only online free For more information, see Publication 519 and the Form 8833 instructions. File state taxes only online free   If you fail to file Form 8833, you may have to pay a $1,000 penalty. File state taxes only online free Corporations are subject to a $10,000 penalty for each failure. File state taxes only online free Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. File state taxes only online free Pay for certain personal services performed in the United States. File state taxes only online free Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. File state taxes only online free Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. File state taxes only online free Wages, salaries, and pensions paid by a foreign government. File state taxes only online free Personal Services Income Pay for certain personal services performed in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. File state taxes only online free For this purpose, the word “day” means a day during any part of which you are physically present in the United States. File state taxes only online free Terms defined. File state taxes only online free   Several terms appear in many of the discussions that follow. File state taxes only online free The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. File state taxes only online free The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. File state taxes only online free   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. File state taxes only online free   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. File state taxes only online free Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. File state taxes only online free S. File state taxes only online free income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. File state taxes only online free These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File state taxes only online free Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File state taxes only online free Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File state taxes only online free Regardless of these limits, income of Bangladesh entertainers is exempt from U. File state taxes only online free S. File state taxes only online free income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. File state taxes only online free Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free If the ship or aircraft is operated by a U. File state taxes only online free S. File state taxes only online free enterprise, the income is subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free If the resident of Bangladesh is a shareholder in a U. File state taxes only online free S. File state taxes only online free corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. File state taxes only online free S. File state taxes only online free corporation. File state taxes only online free The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. File state taxes only online free S. File state taxes only online free tax at the rate of 15%. File state taxes only online free Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. File state taxes only online free S. File state taxes only online free residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. File state taxes only online free S. File state taxes only online free residents), and Do not have a regular base available in the United States for performing the services. File state taxes only online free If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. File state taxes only online free Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free tax if the residents meet four requirements. File state taxes only online free They are in the United States for no more than 183 days during the calendar year. File state taxes only online free The income earned in the calendar year in the United States is not more than $5,000. File state taxes only online free Their income is paid by or for an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free The income is not borne by a permanent establishment or regular base of the employer in the United States. File state taxes only online free Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. File state taxes only online free However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. File state taxes only online free Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. File state taxes only online free Under that provision, business profits are exempt from U. File state taxes only online free S. File state taxes only online free income tax unless the individual has a permanent establishment in the United States. File state taxes only online free If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File state taxes only online free Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. File state taxes only online free Under that provision, business profits are exempt from U. File state taxes only online free S. File state taxes only online free income tax unless the individual has a permanent establishment in the United States. File state taxes only online free If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File state taxes only online free Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. File state taxes only online free Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. File state taxes only online free S. File state taxes only online free company. File state taxes only online free Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. File state taxes only online free Under that provision, business profits are exempt from U. File state taxes only online free S. File state taxes only online free income tax unless the individual has a permanent establishment in the United States. File state taxes only online free If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File state taxes only online free Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. File state taxes only online free Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free tax if it is not more than $10,000 for the year. File state taxes only online free If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. File state taxes only online free S. File state taxes only online free resident, and is not borne by a permanent establishment in the United States. File state taxes only online free Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. File state taxes only online free Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. File state taxes only online free Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. File state taxes only online free S. File state taxes only online free resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to directors' fees for service on the board of directors of a U. File state taxes only online free S. File state taxes only online free corporation. File state taxes only online free These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). File state taxes only online free However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. File state taxes only online free S. File state taxes only online free and Chinese governments is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Commonwealth of Independent States Income that residents of a C. File state taxes only online free I. File state taxes only online free S. File state taxes only online free member receive for performing personal services in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if those residents are in the United States for no more than 183 days during the tax year. File state taxes only online free Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. File state taxes only online free I. File state taxes only online free S. File state taxes only online free member or a resident of a C. File state taxes only online free I. File state taxes only online free S. File state taxes only online free member is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. File state taxes only online free Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. File state taxes only online free S. File state taxes only online free income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. File state taxes only online free S. File state taxes only online free resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. File state taxes only online free Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. File state taxes only online free Directors' fees received by residents of Cyprus for service on the board of directors of a U. File state taxes only online free S. File state taxes only online free corporation are exempt from U. File state taxes only online free S. File state taxes only online free income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. File state taxes only online free Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available, they are taxed only on income attributable to the fixed base. File state taxes only online free Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the following three requirements are met. File state taxes only online free The resident is present in the United States for no more than 183 days in any 12-month period. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. File state taxes only online free Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. File state taxes only online free S. File state taxes only online free income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free If the ship or aircraft is operated by a U. File state taxes only online free S. File state taxes only online free enterprise, the income is subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File state taxes only online free Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they are in the United States for no more than 89 days during the tax year. File state taxes only online free Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet four requirements. File state taxes only online free They are in the United States for no more than 89 days during the tax year. File state taxes only online free They are employees of a resident of, or a permanent establishment in, Egypt. File state taxes only online free Their income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free Their income is subject to Egyptian tax. File state taxes only online free This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. File state taxes only online free These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. File state taxes only online free Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the following requirements are met. File state taxes only online free The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. File state taxes only online free Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. File state taxes only online free S. File state taxes only online free income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. File state taxes only online free Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet three requirements. File state taxes only online free They are in the United States for no more than 183 days during any 12-month period. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a resident of the United States. File state taxes only online free Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. File state taxes only online free The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. File state taxes only online free These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. File state taxes only online free France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet three requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a resident of the United States. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. File state taxes only online free These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File state taxes only online free Regardless of these limits, income of French entertainers or sportsmen is exempt from U. File state taxes only online free S. File state taxes only online free tax if their visit is principally supported by public funds of France. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. File state taxes only online free Under that provision, business profits are exempt from U. File state taxes only online free S. File state taxes only online free income tax unless the individual has a permanent establishment in the United States. File state taxes only online free If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File state taxes only online free Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free tax if the residents meet three requirements. File state taxes only online free They are in the United States for no more than 183 days during the calendar year. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a resident of the United States. File state taxes only online free The income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. File state taxes only online free Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. File state taxes only online free S. File state taxes only online free tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. File state taxes only online free Income of German entertainers or athletes is exempt from U. File state taxes only online free S. File state taxes only online free tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. File state taxes only online free Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. File state taxes only online free The pay, regardless of amount, is exempt from U. File state taxes only online free S. File state taxes only online free income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. File state taxes only online free Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet three requirements. File state taxes only online free They are in the United States for no more than 183 days during the tax year. File state taxes only online free Their income is paid by or on behalf of an employer who is not a resident of the United States. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free If the ship or aircraft is operated by a U. File state taxes only online free S. File state taxes only online free enterprise, the pay is subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. File state taxes only online free Under that provision, business profits are exempt from U. File state taxes only online free S. File state taxes only online free income tax unless the individual has a permanent establishment in the United States. File state taxes only online free If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File state taxes only online free Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. File state taxes only online free S. File state taxes only online free company. File state taxes only online free Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available, they are taxed only on income attributable to the fixed base. File state taxes only online free Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet three requirements. File state taxes only online free They are present in the United States for no more than 183 days during the tax year. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a resident of the United States. File state taxes only online free The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. File state taxes only online free The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. File state taxes only online free S. File state taxes only online free enterprise. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. File state taxes only online free Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. File state taxes only online free S. File state taxes only online free tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. File state taxes only online free Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File state taxes only online free Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet three requirements. File state taxes only online free They are present in the United States no more than 119 days during any consecutive 12-month period. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a resident of the United States. File state taxes only online free The income is not borne or reimbursed by a permanent establishment the employer has in the United States. File state taxes only online free Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free tax if the individual is a member of the regular complement of the ship or aircraft. File state taxes only online free These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. File state taxes only online free Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. File state taxes only online free S. File state taxes only online free tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. File state taxes only online free Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free However, amounts received for attending meetings in Ireland are not subject to U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax. File state taxes only online free These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File state taxes only online free Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they are in the United States for no more than 182 days during the tax year. File state taxes only online free Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet four requirements. File state taxes only online free They are in the United States for no more than 182 days during the tax year. File state taxes only online free They are employees of a resident of, or a permanent establishment in, Israel. File state taxes only online free Their income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free Their income is subject to Israeli tax. File state taxes only online free The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. File state taxes only online free Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the following requirements are met. File state taxes only online free The residents are in the United States for no more than 183 days during the tax year. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a resident of the United States. File state taxes only online free The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. File state taxes only online free S. File state taxes only online free enterprise is subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. File state taxes only online free Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. File state taxes only online free S. File state taxes only online free contractor. File state taxes only online free If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. File state taxes only online free There is no dollar limit for condition (3) if the contractor is from a country other than the United States. File state taxes only online free Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet four requirements. File state taxes only online free They are in the United States for no more than 183 days during the tax year. File state taxes only online free Their income is paid by or for an employer who is not a resident of the United States. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free Their net income received for the services is not more than $5,000 during the tax year. File state taxes only online free Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free If the ship or aircraft is operated by a U. File state taxes only online free S. File state taxes only online free enterprise, the pay is subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. File state taxes only online free Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. File state taxes only online free S. File state taxes only online free corporations are exempt from U. File state taxes only online free S. File state taxes only online free tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. File state taxes only online free Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. File state taxes only online free Under that provision, business profits are exempt from U. File state taxes only online free S. File state taxes only online free income tax unless the individual has a permanent establishment in the United States. File state taxes only online free If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. File state taxes only online free Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. File state taxes only online free If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. File state taxes only online free Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the following three requirements are met. File state taxes only online free The resident is in the United States for no more than 183 days in any 12-month period. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a resident of the United States. File state taxes only online free The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. File state taxes only online free S. File state taxes only online free tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. File state taxes only online free If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. File state taxes only online free Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. File state taxes only online free S. File state taxes only online free tax if the residents meet four requirements. File state taxes only online free They are in the United States for no more than 182 days during the tax year. File state taxes only online free They are employees of a resident of Korea or of a permanent establishment maintained in Korea. File state taxes only online free Their compensation is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free Their income for those services is not more than $3,000. File state taxes only online free Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. File state taxes only online free Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File state taxes only online free Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the following requirements are met. File state taxes only online free The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. File state taxes only online free S. File state taxes only online free enterprise. File state taxes only online free The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. File state taxes only online free Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. File state taxes only online free S. File state taxes only online free income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. File state taxes only online free Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. File state taxes only online free If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File state taxes only online free Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the following requirements are met. File state taxes only online free The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free The income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. File state taxes only online free S. File state taxes only online free enterprise. File state taxes only online free The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. File state taxes only online free Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. File state taxes only online free S. 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File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File state taxes only online free The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. File state taxes only online free S. File state taxes only online free enterprise. File state taxes only online free The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. File state taxes only online free Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. File state taxes only online free Under that provision, business profits are exempt from U. File state taxes only online free S. File state taxes only online free income tax unless the individual has a permanent establishment in the United States. File state taxes only online free If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. File state taxes only online free Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents meet the following requirements. File state taxes only online free They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File state taxes only online free Their income is paid by, or on behalf of, an employer who is not a U. File state taxes only online free S. File state taxes only online free resident. File state taxes only online free Their income is not borne by a permanent establishment that the employer has in the United States. File state taxes only online free The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. File state taxes only online free Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. File state taxes only online free S. File state taxes only online free tax. File state taxes only online free Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the individual is a member of the regular complement of the ship or aircraft. File state taxes only online free Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. File state taxes only online free S. File state taxes only online free income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. File state taxes only online free If they have a fixed base available, they are taxed only on income attributable to the fixed base. File state taxes only online free Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. File state taxes only online free S. 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File state taxes only online free These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. File state taxes only online free This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. File state taxes only online free Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. File state taxes only online free S. File state taxes only online free tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. 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Total Information Processing Support Services (TIPSS-4)

The TIPSS-4 Office is located at:

Internal Revenue Service
Oxon Hill, Maryland

TIPSS-4 Hotline Number: 240-613-8430

TIPSS-4 e-mail

 

NOTE:

TIPSS-4 SB (TIRNO-09-R-00013) was awarded on June 23, 2011.

TIPSS-4 ITS (TIRNO-09-R-00012) was awarded on December 28, 2010.


TIPSS-4 Offers 2 - Contract Vehicles
 

 

Information Technology Services (ITS) Contract
(Full and Open)

Small Business (SB) Contract
(Set-Aside)

TIPSS-3 Contract no longer available. For historic information only.


 

 


Mission
: We are committed Information Technology (IT) Procurement professionals responsible to facilitate and ensure the success of all customers. We deliver quality and cost-effective contractual and technical service to successfully plan, acquire, and manage our customer’s IT investments.

Vision: To be the preferred single-source provider of high-quality cost-effective Information Technology acquisition services for all our customers IT requirements.



Goal 1
: Increase Customer Awareness and Confidence:
Ensure that all customers’ needs are met in a timely, accurate, cost-effective, and professional manner.

Goal 2: Workforce Development:
Build and sustain a workforce that is trained, knowledgeable, and well-versed in the latest developments in the IT and acquisition fields.

Goal 3: Create & Streamline Business Processes:
Implement an ongoing review of processes and procedures to ensure continuous improvement focused on exemplary customer service.

NOTE: The ordering process from TIPSS-3 is unchanged to TIPSS-4.

What’s New?

Competitive Action Status Report
A listing of all competitions issued under the TIPSS-4 ITS Contract. This report shows what stage the competition is in the process.

Forecast Report
A listing of upcoming TIPSS-4 ITS RTCP Releases. This report will show the fiscal year and quarter of the anticipated release date.


 

 

 

Page Last Reviewed or Updated: 22-Jan-2014

The File State Taxes Only Online Free

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File state taxes only online free Armed Forces, U. File state taxes only online free S. File state taxes only online free Earned income credit, Earned income credit. File state taxes only online free , U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free Source of income, U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free Spouse, Special rule for civilian spouse of active duty member of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free , Civilian spouse of active duty member of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free , Civilian spouse of active duty member of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free , Civilian spouse of active duty member of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free , Civilian spouse of active duty member of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free , Civilian spouse of active duty member of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free , Civilian spouse of active duty member of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. File state taxes only online free Bona fide residence, Bona Fide Residence, Worldwide gross income. File state taxes only online free Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. File state taxes only online free Nonresident aliens, Special rule for nonresident aliens. File state taxes only online free Possession, days in, Days of presence in a possession. File state taxes only online free Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. File state taxes only online free S. File state taxes only online free , days in, Days of presence in the United States. File state taxes only online free Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. File state taxes only online free Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. File state taxes only online free S. File state taxes only online free Armed Forces, Special rule for members of the U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. File state taxes only online free Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. File state taxes only online free Child, defined, Days of presence in a possession. File state taxes only online free Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. File state taxes only online free Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. 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File state taxes only online free S. File state taxes only online free return, Moving expense deduction. File state taxes only online free Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. File state taxes only online free Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. File state taxes only online free Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. File state taxes only online free Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. File state taxes only online free , Estimated tax payments. File state taxes only online free , Estimated tax payments. File state taxes only online free , Estimated tax payments. File state taxes only online free , Estimated tax payments. File state taxes only online free , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. File state taxes only online free S. File state taxes only online free return, Extension of Time To File USVI, Extension of time to file. File state taxes only online free F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. File state taxes only online free CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. File state taxes only online free Guam, Guam, Double Taxation Form 5074, Form 5074. File state taxes only online free Possessions, Filing Information for Individuals in Certain U. File state taxes only online free S. File state taxes only online free Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. File state taxes only online free S. File state taxes only online free return, Filing Requirement if Possession Income Is Excluded USVI, The U. File state taxes only online free S. File state taxes only online free Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. File state taxes only online free Form 4868, Extension of time to file. File state taxes only online free Form 8689, Form 8689. File state taxes only online free Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. File state taxes only online free 1040-SS, Self-employment tax. File state taxes only online free , Additional child tax credit. File state taxes only online free , Self-employment tax. File state taxes only online free , Self-employment tax. File state taxes only online free , Self-employment tax. File state taxes only online free 1040INFO, Form 1040INFO. File state taxes only online free 1040NR, Nonresident alien. 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File state taxes only online free Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. File state taxes only online free , Alternative basis. File state taxes only online free Source of, Possession Source Income U. File state taxes only online free S. File state taxes only online free Armed Forces, U. File state taxes only online free S. File state taxes only online free Armed Forces. File state taxes only online free U. File state taxes only online free S. File state taxes only online free income rule, U. File state taxes only online free S. File state taxes only online free income rule. File state taxes only online free Income from American Samoa or Puerto Rico excluded. File state taxes only online free , Income from American Samoa or Puerto Rico excluded. File state taxes only online free Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. File state taxes only online free Inventory Sales or other dispositions of, Inventory. File state taxes only online free Investment income, Investment Income, Royalties. File state taxes only online free IRA deduction, Individual retirement arrangement (IRA) deduction. File state taxes only online free Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. File state taxes only online free S. File state taxes only online free return, Moving expense deduction. File state taxes only online free N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. File state taxes only online free , Net Investment Income Tax. File state taxes only online free , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. File state taxes only online free Permanent home, Permanent home. File state taxes only online free Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. File state taxes only online free Personal service income, Compensation for Labor or Personal Services, Pensions. 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