File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Form 1040x Turbotax

Filing Back TaxI Need To File 2011 Tax ReturnFile Past Taxes For FreeSchool Tax FormsInstructions For Form 1040xWww Freefilefillableforms Com2011 Tax Forms 1040ezHow Do I File An Amended Tax ReturnHttps Www Freefilefillableforms Com Ffa Freefileforms HtmIrs Form 1040 EzIrs Form 1040ez 2013E File State TaxEz Tax Form OnlineHow Do You Fill Out A 1040x FormFile Tax Extension Electronically1040ez Form 2013 PdfHow Do I Amend My 2012 Federal Tax Return1040a 2012Irs Electronic FilingWww Free1040taxreturn Com1040x Forms OnlineHow To File A Tax AmendmentFree State Tax File OnlineTax Form For 2011Free File Tax Extension2006 Free Tax FilingFree Tax Filing 2012I Need To File My 2010 Taxes FreeFree E File Taxes 2012File State Return For FreeEz Tax Forms2012 1040ez Tax FormTaxact2011onlineFree Online Tax Filing State FederalFile Federal Taxes Online For FreeFreefile Irs GovNeed To Amend 2010 Tax ReturnWhere To File 2011 TaxesAmend My 2011 Tax ReturnEfile 2012 Taxes

Form 1040x Turbotax

Form 1040x turbotax 8. Form 1040x turbotax   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Form 1040x turbotax Cómo se le informa del impuesto retenido. Form 1040x turbotax Nominatarios. Form 1040x turbotax Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Form 1040x turbotax Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Form 1040x turbotax Tratamiento del impuesto mínimo alternativo. Form 1040x turbotax Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Form 1040x turbotax Recordatorio Ingresos de fuentes en el extranjero. Form 1040x turbotax  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. Form 1040x turbotax UU. Form 1040x turbotax Esto es cierto independientemente de si reside dentro o fuera de los EE. Form 1040x turbotax UU. Form 1040x turbotax y si recibe o no el Formulario 1099 de un pagador extranjero. Form 1040x turbotax Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. Form 1040x turbotax Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. Form 1040x turbotax Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. Form 1040x turbotax Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. Form 1040x turbotax Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. Form 1040x turbotax Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. Form 1040x turbotax La mayoría de las distribuciones se pagan en efectivo (o con cheque). Form 1040x turbotax No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. Form 1040x turbotax Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. Form 1040x turbotax Impuesto sobre ingresos no derivados del trabajo de determinados hijos. Form 1040x turbotax   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. Form 1040x turbotax Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. Form 1040x turbotax Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. Form 1040x turbotax       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. Form 1040x turbotax Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. Form 1040x turbotax   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. Form 1040x turbotax Beneficiario de un caudal hereditario o fideicomiso. Form 1040x turbotax    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. Form 1040x turbotax El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Form 1040x turbotax (Parte del ingreso, deducciones, créditos, etc. Form 1040x turbotax , de un beneficiario), en inglés. Form 1040x turbotax Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. Form 1040x turbotax Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). Form 1040x turbotax    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. Form 1040x turbotax Esto incluye las entidades que pagan dividendos. Form 1040x turbotax Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. Form 1040x turbotax Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. Form 1040x turbotax Retención adicional. Form 1040x turbotax   El ingreso de dividendos por lo general no está sujeto a la retención normal. Form 1040x turbotax Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. Form 1040x turbotax Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. Form 1040x turbotax   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. Form 1040x turbotax Para más información, vea Retención Adicional , en el capítulo 4. Form 1040x turbotax Certificado de acciones a nombre de dos o más personas. Form 1040x turbotax   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. Form 1040x turbotax Formulario 1099-DIV. Form 1040x turbotax   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. Form 1040x turbotax Guarde este formulario con su documentación. Form 1040x turbotax No tiene que adjuntar el formulario a su declaración de impuestos. Form 1040x turbotax Dividendos no declarados en el Formulario 1099-DIV. Form 1040x turbotax   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. Form 1040x turbotax Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. Form 1040x turbotax A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. Form 1040x turbotax (Parte de los ingresos, deducciones, créditos, etc. Form 1040x turbotax , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Form 1040x turbotax (Parte de los ingresos, deducciones, créditos, etc. Form 1040x turbotax , correspondiente al accionista), en inglés. Form 1040x turbotax Cómo se le informa del impuesto retenido. Form 1040x turbotax   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. Form 1040x turbotax Nominatarios. Form 1040x turbotax   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. Form 1040x turbotax Formulario 1099-MISC. Form 1040x turbotax   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. Form 1040x turbotax Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. Form 1040x turbotax Cantidad incorrecta que aparece en un Formulario 1099. Form 1040x turbotax   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. Form 1040x turbotax En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). Form 1040x turbotax Dividendos de acciones vendidas. Form 1040x turbotax   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. Form 1040x turbotax Dividendos recibidos en enero. Form 1040x turbotax   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. Form 1040x turbotax Usted tiene que declarar el dividendo en el año en que fue declarado. Form 1040x turbotax Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. Form 1040x turbotax Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. Form 1040x turbotax Esto significa que no son ganancias de capital. Form 1040x turbotax Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. Form 1040x turbotax Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. Form 1040x turbotax Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. Form 1040x turbotax Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. Form 1040x turbotax La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. Form 1040x turbotax 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. Form 1040x turbotax 6%. Form 1040x turbotax 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. Form 1040x turbotax 6%. Form 1040x turbotax Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. Form 1040x turbotax Vea Sociedad anónima extranjera calificada , más adelante. Form 1040x turbotax Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . Form 1040x turbotax Usted cumple el período de tenencia (tema que se explica a continuación). Form 1040x turbotax Período de tenencia. Form 1040x turbotax   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. Form 1040x turbotax La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. Form 1040x turbotax En su lugar, el vendedor recibirá el dividendo. Form 1040x turbotax   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. Form 1040x turbotax Vea los ejemplos más adelante. Form 1040x turbotax Excepción para acciones preferentes. Form 1040x turbotax   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. Form 1040x turbotax Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. Form 1040x turbotax Ejemplo 1. Form 1040x turbotax Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. Form 1040x turbotax La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. Form 1040x turbotax La fecha del ex dividendo fue el 16 de julio de 2013. Form 1040x turbotax El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). Form 1040x turbotax No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. Form 1040x turbotax Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). Form 1040x turbotax El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. Form 1040x turbotax Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. Form 1040x turbotax Ejemplo 2. Form 1040x turbotax Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. Form 1040x turbotax Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). Form 1040x turbotax Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). Form 1040x turbotax Ejemplo 3. Form 1040x turbotax Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. Form 1040x turbotax El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. Form 1040x turbotax La fecha del ex dividendo fue el 16 de julio de 2013. Form 1040x turbotax El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. Form 1040x turbotax El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. Form 1040x turbotax Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. Form 1040x turbotax No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. Form 1040x turbotax Reducción del período de tenencia cuando disminuya el riesgo de pérdida. Form 1040x turbotax   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. Form 1040x turbotax Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. Form 1040x turbotax Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. Form 1040x turbotax   Para información sobre cómo aplicar la condición (3), vea la sección 1. Form 1040x turbotax 246-5 de los Reglamentos. Form 1040x turbotax Sociedad anónima extranjera calificada. Form 1040x turbotax   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. Form 1040x turbotax La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. Form 1040x turbotax Para una lista de estos tratados, vea la Tabla 8-1. Form 1040x turbotax La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. Form 1040x turbotax Vea Acciones comercializables listadas , más adelante. Form 1040x turbotax Excepción. Form 1040x turbotax   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. Form 1040x turbotax Acciones comercializables listadas. Form 1040x turbotax   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. Form 1040x turbotax Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. Form 1040x turbotax sec. Form 1040x turbotax gov/divisions/marketreg/mrexchanges. Form 1040x turbotax shtml, en inglés. Form 1040x turbotax Dividendos que no son dividendos calificados. Form 1040x turbotax   Los dividendos enumerados a continuación no son dividendos calificados. Form 1040x turbotax No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. Form 1040x turbotax Distribuciones de ganancias de capital. Form 1040x turbotax Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. Form 1040x turbotax Declare estos ingresos como ingreso de intereses. Form 1040x turbotax Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. Form 1040x turbotax Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. Form 1040x turbotax Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Form 1040x turbotax Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Form 1040x turbotax Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. Form 1040x turbotax Tabla 8-1. Form 1040x turbotax Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. Form 1040x turbotax       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. Form 1040x turbotax Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. Form 1040x turbotax La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. Form 1040x turbotax Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. Form 1040x turbotax Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. Form 1040x turbotax También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. Form 1040x turbotax Pero tal vez pueda deducir el cargo por servicios. Form 1040x turbotax Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. Form 1040x turbotax En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. Form 1040x turbotax Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. Form 1040x turbotax Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. Form 1040x turbotax Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. Form 1040x turbotax Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. Form 1040x turbotax Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). Form 1040x turbotax Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. Form 1040x turbotax Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. Form 1040x turbotax Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. Form 1040x turbotax    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. Form 1040x turbotax Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. Form 1040x turbotax Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. Form 1040x turbotax En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). Form 1040x turbotax   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). Form 1040x turbotax   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. Form 1040x turbotax Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. Form 1040x turbotax Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. Form 1040x turbotax Ajuste a la base. Form 1040x turbotax   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. Form 1040x turbotax Información adicional. Form 1040x turbotax   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. Form 1040x turbotax Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. Form 1040x turbotax Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. Form 1040x turbotax En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. Form 1040x turbotax Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. Form 1040x turbotax Ajuste a la base. Form 1040x turbotax   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. Form 1040x turbotax No se le gravan impuestos hasta que su base en las acciones se recupere por completo. Form 1040x turbotax Esta parte no sujeta a impuestos también se denomina rendimiento de capital. Form 1040x turbotax Es un rendimiento de la inversión en las acciones de la empresa. Form 1040x turbotax Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. Form 1040x turbotax   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. Form 1040x turbotax Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. Form 1040x turbotax Vea el tema titulado Período de Tenencia , en el capítulo 14. Form 1040x turbotax Ejemplo. Form 1040x turbotax Usted compró acciones en el año 2000 por $100. Form 1040x turbotax En el año 2003, recibió una distribución que no es dividendo de $80. Form 1040x turbotax No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. Form 1040x turbotax Recibió una distribución que no es dividendo de $30 en el año 2013. Form 1040x turbotax Los primeros $20 de esta cantidad redujeron su base a cero. Form 1040x turbotax Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. Form 1040x turbotax Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. Form 1040x turbotax Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. Form 1040x turbotax Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. Form 1040x turbotax Pueden pagarse en uno o más plazos. Form 1040x turbotax Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. Form 1040x turbotax Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. Form 1040x turbotax Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. Form 1040x turbotax Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. Form 1040x turbotax Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. Form 1040x turbotax Dividendos de acciones y derechos a acciones sujetos a impuestos. Form 1040x turbotax   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. Form 1040x turbotax La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. Form 1040x turbotax La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). Form 1040x turbotax La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. Form 1040x turbotax La distribución es sobre acciones prefe- rentes. Form 1040x turbotax Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. Form 1040x turbotax   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. Form 1040x turbotax Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. Form 1040x turbotax Acciones preferentes rescatables por una prima. Form 1040x turbotax   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. Form 1040x turbotax Para más información, vea el capítulo 1 de la Publicación 550, en inglés. Form 1040x turbotax Base. Form 1040x turbotax   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. Form 1040x turbotax Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. Form 1040x turbotax Acciones fraccionarias. Form 1040x turbotax    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. Form 1040x turbotax Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. Form 1040x turbotax Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. Form 1040x turbotax Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. Form 1040x turbotax Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. Form 1040x turbotax    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. Form 1040x turbotax   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. Form 1040x turbotax También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). Form 1040x turbotax Ejemplo. Form 1040x turbotax Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. Form 1040x turbotax La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. Form 1040x turbotax El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. Form 1040x turbotax A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. Form 1040x turbotax Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. Form 1040x turbotax 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. Form 1040x turbotax 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. Form 1040x turbotax 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. Form 1040x turbotax 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. Form 1040x turbotax 76 Total $100. Form 1040x turbotax 00 Efectivo recibido $10. Form 1040x turbotax 00 Base (costo) del dividendo de acciones − 4. Form 1040x turbotax 76 Ganancia $5. Form 1040x turbotax 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. Form 1040x turbotax Certificado de dividendo diferido. Form 1040x turbotax   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. Form 1040x turbotax El certificado no suele estar sujeto a impuestos cuando usted lo recibe. Form 1040x turbotax Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. Form 1040x turbotax   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. Form 1040x turbotax Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. Form 1040x turbotax Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. Form 1040x turbotax Dividendos con intereses exentos. Form 1040x turbotax   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. Form 1040x turbotax Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. Form 1040x turbotax Requisito de declarar ciertos datos. Form 1040x turbotax   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. Form 1040x turbotax Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. Form 1040x turbotax Tratamiento del impuesto mínimo alternativo. Form 1040x turbotax   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. Form 1040x turbotax Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. Form 1040x turbotax Dividendos de pólizas de seguro. Form 1040x turbotax    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. Form 1040x turbotax No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. Form 1040x turbotax    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. Form 1040x turbotax No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. Form 1040x turbotax Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. Form 1040x turbotax Dividendos del seguro para veteranos. Form 1040x turbotax   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. Form 1040x turbotax Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. Form 1040x turbotax Dividendos de patrocinio. Form 1040x turbotax   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. Form 1040x turbotax   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. Form 1040x turbotax Pero tiene que reducir la base (costo) de los artículos comprados. Form 1040x turbotax Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. Form 1040x turbotax   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. Form 1040x turbotax Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). Form 1040x turbotax    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. Form 1040x turbotax Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Form 1040x turbotax Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. Form 1040x turbotax Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. Form 1040x turbotax Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. Form 1040x turbotax Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. Form 1040x turbotax Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. Form 1040x turbotax Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. Form 1040x turbotax No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. Form 1040x turbotax Formulario 1099-DIV. Form 1040x turbotax   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. Form 1040x turbotax Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. Form 1040x turbotax   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. Form 1040x turbotax Formulario 1040A o 1040. Form 1040x turbotax    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. Form 1040x turbotax Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). Form 1040x turbotax   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. Form 1040x turbotax Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. Form 1040x turbotax Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. Form 1040x turbotax   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. Form 1040x turbotax Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. Form 1040x turbotax Dividendos calificados. Form 1040x turbotax   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. Form 1040x turbotax La cantidad del recuadro 1b ya se incluye en el recuadro 1a. Form 1040x turbotax No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. Form 1040x turbotax    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. Form 1040x turbotax Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. Form 1040x turbotax Dividendos de acciones por las cuales usted no cumplió el período de tenencia. Form 1040x turbotax Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. Form 1040x turbotax Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Form 1040x turbotax Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Form 1040x turbotax Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. Form 1040x turbotax   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. Form 1040x turbotax Anote los dividendos calificados en la línea 2 de la hoja de trabajo. Form 1040x turbotax Deducción de los intereses de inversiones. Form 1040x turbotax   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. Form 1040x turbotax Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. Form 1040x turbotax Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). Form 1040x turbotax Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. Form 1040x turbotax Gastos relacionados con el ingreso de dividendos. Form 1040x turbotax   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). Form 1040x turbotax Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. Form 1040x turbotax Más información. Form 1040x turbotax    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. Form 1040x turbotax Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Procurement

Procurement At-a-Glance - Our dedicated acquisition professionals deliver world class, customer-focused acquisition services with the highest degree of integrity and the cooperative effort of our partners.


Small Business Program Office - The Internal Revenue Service (IRS) Small Business Program Office was established to assist small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small and service disabled veteran-owned small businesses, to develop, grow, and ensure their long-term success.


Procurement Business Opportunities - The Procurement Office acquires the products and services required to support the IRS mission. We advertise commercial opportunities on Federal Business Opportunities (FedBizOpps) web site.


Justification for Other Than Full and Open Competition (JOFOC) - All open market JOFOCs exceeding the Simplified Acquisition Threshold (SAT) are posted on this web site in addition to being advertised on the Federal Business Opportunities (FedBizOpps) web site. (Some information may have been redacted to exclude proprietary information).


The American Recovery and Reinvestment Act of 2009 - The American Recovery and Reinvestment Act of 2009 (ARRA) – Approved on February 17, 2009, ARRA primarily provides supplemental appropriations for job preservation and creation, infrastructure investment, energy efficiency and science, assistance to the unemployed, and State and local fiscal stabilization. Hyperlinks to various procurement actions awarded using ARRA funds are included herein.

What's New at Procurement



11/01/2013JEFO - Renewal of Maintenance for Net App Mass Storage equipment in support of the SOI Program



09/26/2013 Post-Award Posting of JOFOC TIRSE-14-P-00003-Utilities



09/06/2013
Justification for an Exception to Fair Opportunity



08/22/2013
Solicitation No: D-3-D9-23-MA-I10 – Neopost Postage Meter Supplies



08/19/2013 TIRNO-13-C-00055 JOFOC Post Award

 

 

More...


Contractor Security - Contract employees assigned to work under IRS contracts must undergo investigative processing appropriate to the position sensitivity and risk level designation associated with the work to be performed, as described in the Department of the Treasury Security Manual (TD P 15-71). In support of this undertaking, the contractor shall furnish prescribed security forms and documentation to the Contractor Security Lifecycle Program (CSLP), within 10 business days of assigning (or reassigning) a contractor employee to an IRS contract and prior to the contract employee performing any work there under.


Publication 4812 - Contractor Security Controls - Functions as the standard for security controls to be employed by contractors who will have or need access to IRS information, and/or who will have or need access to, maintain or operate IRS information systems in order to perform or carry out and meet their contractual obligations. Publication 4812 is a &quotlayperson's guide&quot to NIST SP 800-53 when access to IRS information or information systems under contracts for services on behalf of the IRS is outside of IRS controlled facilities or the direct control of the Service (as opposed to Internal Revenue Manual 10.8.1 - Information Technology (IT) Security, Policy and Guidance, which applies when contractors are accessing IRS information and information systems at Government controlled facilities).


Contracts - Information about the Prime Modernization Contract and Prime Contract Outreach Information. Treasury-Wide Contracts ( Total Information Processing Support Services (TIPSS-4), and Treasury Commercial Vehicles (TCV) Blanket Purchase Agreements). Government-Wide Contracts Land Mobile Radio (LMR) Subscriber Unit.


Total Information Processing Support Services (TIPSS-4) - Discover more about the wide spectrum of Information Technology services that TIPSS-4 offers. Included you will find guidance, and useful information to help you acquire the right services to support your program goals and objectives.


Treasury Acquisition Institute (TAI) Training - The Treasury Acquisition Institute (TAI) was established by the Department of the Treasury and Internal Revenue Service in partnerships with other Treasury Bureaus on September 14, 1983. TAI was created to coordinate and lead Departmental and Bureau efforts to obtain the best training possible for their acquisition professionals.


Guides for Doing Business with the Government - Information on how to do business with the Federal Government.


Treasury Inspector General for Tax Administration (TIGTA) FAR Contractor Reporting - This link allows contractors to comply with the reporting requirements in the December 12, 2008, Federal Acquisition Regulation final rule. Specifically, contractors must use this process to satisfy the requirement that they notify TIGTA, in writing, whenever the contractor has credible evidence that a principal, employee, agent, or subcontractor of the Contractor has committed a violation of the civil False Claims Act or a violation of Federal criminal law involving fraud, conflict of interest, bribery, or gratuity violations in connection with the award, performance, or closeout of a contract or any related subcontract.


Useful Links - Links to various sites.


Procurement A..Z Index - Search for Procurement information alphabetically.



Questions about the Procurement information on this site, please contact the webmaster.


Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 19-Feb-2014

The Form 1040x Turbotax

Form 1040x turbotax 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. Form 1040x turbotax Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income taxes on certain items of income they receive from sources within the United States. Form 1040x turbotax These reduced rates and exemptions vary among countries and specific items of income. Form 1040x turbotax 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. Form 1040x turbotax Also see Publication 519. Form 1040x turbotax Many of the individual states of the United States tax the income of their residents. Form 1040x turbotax 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. Form 1040x turbotax Tax treaties reduce the U. Form 1040x turbotax S. Form 1040x turbotax taxes of residents of foreign countries. Form 1040x turbotax With certain exceptions, they do not reduce the U. Form 1040x turbotax S. Form 1040x turbotax taxes of U. Form 1040x turbotax S. Form 1040x turbotax citizens or residents. Form 1040x turbotax U. Form 1040x turbotax S. Form 1040x turbotax citizens and residents are subject to U. Form 1040x turbotax S. Form 1040x turbotax income tax on their worldwide income. Form 1040x turbotax Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax Foreign taxing authorities sometimes require certification from the U. Form 1040x turbotax S. Form 1040x turbotax Government that an applicant filed an income tax return as a U. Form 1040x turbotax S. Form 1040x turbotax citizen or resident, as part of the proof of entitlement to the treaty benefits. Form 1040x turbotax See Form 8802, Application for United States Residency Certification, to request a certification. Form 1040x turbotax Disclosure of a treaty-based position that reduces your tax. Form 1040x turbotax   If you take the position that any U. Form 1040x turbotax S. Form 1040x turbotax tax is overruled or otherwise reduced by a U. Form 1040x turbotax S. Form 1040x turbotax treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax For more information, see Publication 519 and the Form 8833 instructions. Form 1040x turbotax   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Form 1040x turbotax Corporations are subject to a $10,000 penalty for each failure. Form 1040x turbotax 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. Form 1040x turbotax Pay for certain personal services performed in the United States. Form 1040x turbotax Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Form 1040x turbotax Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Form 1040x turbotax Wages, salaries, and pensions paid by a foreign government. Form 1040x turbotax Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Form 1040x turbotax Terms defined. Form 1040x turbotax   Several terms appear in many of the discussions that follow. Form 1040x turbotax The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Form 1040x turbotax The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Form 1040x turbotax   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. Form 1040x turbotax   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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax Regardless of these limits, income of Bangladesh entertainers is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax If the ship or aircraft is operated by a U. Form 1040x turbotax S. Form 1040x turbotax enterprise, the income is subject to U. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax If the resident of Bangladesh is a shareholder in a U. Form 1040x turbotax S. Form 1040x turbotax corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Form 1040x turbotax S. Form 1040x turbotax corporation. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax at the rate of 15%. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Form 1040x turbotax S. Form 1040x turbotax residents), and Do not have a regular base available in the United States for performing the services. Form 1040x turbotax 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. Form 1040x turbotax Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax if the residents meet four requirements. Form 1040x turbotax They are in the United States for no more than 183 days during the calendar year. Form 1040x turbotax The income earned in the calendar year in the United States is not more than $5,000. Form 1040x turbotax Their income is paid by or for an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax The income is not borne by a permanent establishment or regular base of the employer in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax Under that provision, business profits are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax unless the individual has a permanent establishment in the United States. Form 1040x turbotax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x turbotax Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax 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. Form 1040x turbotax Under that provision, business profits are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax unless the individual has a permanent establishment in the United States. Form 1040x turbotax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x turbotax 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. Form 1040x turbotax Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax company. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax 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. Form 1040x turbotax Under that provision, business profits are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax unless the individual has a permanent establishment in the United States. Form 1040x turbotax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x turbotax 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. Form 1040x turbotax Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax if it is not more than $10,000 for the year. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident, and is not borne by a permanent establishment in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Form 1040x turbotax These exemptions do not apply to directors' fees for service on the board of directors of a U. Form 1040x turbotax S. Form 1040x turbotax corporation. Form 1040x turbotax 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). Form 1040x turbotax However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Form 1040x turbotax S. Form 1040x turbotax and Chinese governments is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax Commonwealth of Independent States Income that residents of a C. Form 1040x turbotax I. Form 1040x turbotax S. Form 1040x turbotax member receive for performing personal services in the United States is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if those residents are in the United States for no more than 183 days during the tax year. Form 1040x turbotax 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. Form 1040x turbotax I. Form 1040x turbotax S. Form 1040x turbotax member or a resident of a C. Form 1040x turbotax I. Form 1040x turbotax S. Form 1040x turbotax member is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax Directors' fees received by residents of Cyprus for service on the board of directors of a U. Form 1040x turbotax S. Form 1040x turbotax corporation are exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available, they are taxed only on income attributable to the fixed base. Form 1040x turbotax Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the following three requirements are met. Form 1040x turbotax The resident is present in the United States for no more than 183 days in any 12-month period. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax If the ship or aircraft is operated by a U. Form 1040x turbotax S. Form 1040x turbotax enterprise, the income is subject to U. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they are in the United States for no more than 89 days during the tax year. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet four requirements. Form 1040x turbotax They are in the United States for no more than 89 days during the tax year. Form 1040x turbotax They are employees of a resident of, or a permanent establishment in, Egypt. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax Their income is subject to Egyptian tax. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available, they are taxed on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the following requirements are met. Form 1040x turbotax 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. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet three requirements. Form 1040x turbotax They are in the United States for no more than 183 days during any 12-month period. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet three requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax if their visit is principally supported by public funds of France. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax Under that provision, business profits are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax unless the individual has a permanent establishment in the United States. Form 1040x turbotax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax if the residents meet three requirements. Form 1040x turbotax They are in the United States for no more than 183 days during the calendar year. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax The income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax Income of German entertainers or athletes is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Form 1040x turbotax Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax The pay, regardless of amount, is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet three requirements. Form 1040x turbotax They are in the United States for no more than 183 days during the tax year. Form 1040x turbotax Their income is paid by or on behalf of an employer who is not a resident of the United States. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax If the ship or aircraft is operated by a U. Form 1040x turbotax S. Form 1040x turbotax enterprise, the pay is subject to U. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax Under that provision, business profits are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax unless the individual has a permanent establishment in the United States. Form 1040x turbotax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Form 1040x turbotax Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax company. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available, they are taxed only on income attributable to the fixed base. Form 1040x turbotax Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet three requirements. Form 1040x turbotax They are present in the United States for no more than 183 days during the tax year. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax enterprise. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet three requirements. Form 1040x turbotax They are present in the United States no more than 119 days during any consecutive 12-month period. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax if the individual is a member of the regular complement of the ship or aircraft. Form 1040x turbotax 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. Form 1040x turbotax Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax However, amounts received for attending meetings in Ireland are not subject to U. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they are in the United States for no more than 182 days during the tax year. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet four requirements. Form 1040x turbotax They are in the United States for no more than 182 days during the tax year. Form 1040x turbotax They are employees of a resident of, or a permanent establishment in, Israel. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax Their income is subject to Israeli tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax income tax if the following requirements are met. Form 1040x turbotax The residents are in the United States for no more than 183 days during the tax year. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Form 1040x turbotax S. Form 1040x turbotax enterprise is subject to U. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax contractor. Form 1040x turbotax 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. Form 1040x turbotax There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Form 1040x turbotax Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet four requirements. Form 1040x turbotax They are in the United States for no more than 183 days during the tax year. Form 1040x turbotax Their income is paid by or for an employer who is not a resident of the United States. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax Their net income received for the services is not more than $5,000 during the tax year. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax If the ship or aircraft is operated by a U. Form 1040x turbotax S. Form 1040x turbotax enterprise, the pay is subject to U. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Form 1040x turbotax S. Form 1040x turbotax corporations are exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax Under that provision, business profits are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax unless the individual has a permanent establishment in the United States. Form 1040x turbotax If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Form 1040x turbotax Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the following three requirements are met. Form 1040x turbotax The resident is in the United States for no more than 183 days in any 12-month period. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax if the residents meet four requirements. Form 1040x turbotax They are in the United States for no more than 182 days during the tax year. Form 1040x turbotax They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Form 1040x turbotax Their compensation is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax Their income for those services is not more than $3,000. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the following requirements are met. Form 1040x turbotax 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. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax enterprise. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the following requirements are met. Form 1040x turbotax 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. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax enterprise. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. Form 1040x turbotax Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Form 1040x turbotax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax enterprise. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax Under that provision, business profits are exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax unless the individual has a permanent establishment in the United States. Form 1040x turbotax If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Form 1040x turbotax Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet the following requirements. Form 1040x turbotax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Form 1040x turbotax Their income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax 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. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax tax. Form 1040x turbotax Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the individual is a member of the regular complement of the ship or aircraft. Form 1040x turbotax 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. Form 1040x turbotax S. Form 1040x turbotax 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. Form 1040x turbotax If they have a fixed base available, they are taxed only on income attributable to the fixed base. Form 1040x turbotax Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax if the following three requirements are met. Form 1040x turbotax The resident is present in the United States for no more than 183 days in a 12-month period. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Form 1040x turbotax The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Form 1040x turbotax These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax 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. Form 1040x turbotax This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Form 1040x turbotax Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Form 1040x turbotax S. Form 1040x turbotax tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Form 1040x turbotax Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. Form 1040x turbotax If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. Form 1040x turbotax Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the residents meet three requirements. Form 1040x turbotax They are in the United States for less than 183 days during the tax year. Form 1040x turbotax They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. Form 1040x turbotax Their income is not borne by a permanent establishment that the employer has in the United States. Form 1040x turbotax Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Form 1040x turbotax Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the individual is a member of the regular complement of the ship or aircraft. Form 1040x turbotax These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. Form 1040x turbotax Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Form 1040x turbotax Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Form 1040x turbotax S. Form 1040x turbotax income tax if the following three requirements are met. Form 1040x turbotax The resident is in the United States for no more than 183 days during the tax year. Form 1040x turbotax The income is paid by, or on behalf of, an employer who is not a U. Form 1040x turbotax S. Form 1040x turbotax resident. Form 1040x turbotax The income is not borne by a permanent establishment or fixed base the employer has in the United States. Form 1040x turbotax Income received by a Netherlands resident for employment as a member of the regular complement of a ship or