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Forms For 2012 Income Tax

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Forms For 2012 Income Tax

Forms for 2012 income tax Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Forms for 2012 income tax irs. Forms for 2012 income tax gov/pub80. Forms for 2012 income tax What's New Social security and Medicare tax for 2014. Forms for 2012 income tax  The social security tax rate is 6. Forms for 2012 income tax 2% each for the employee and employer, unchanged from 2013. Forms for 2012 income tax The social security wage base limit is $117,000. Forms for 2012 income tax The Medicare tax rate is 1. Forms for 2012 income tax 45% each for the employee and employer, unchanged from 2013. Forms for 2012 income tax There is no wage base limit for Medicare tax. Forms for 2012 income tax Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Forms for 2012 income tax Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Forms for 2012 income tax Change of responsible party. Forms for 2012 income tax . Forms for 2012 income tax  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Forms for 2012 income tax Form 8822-B must be filed within 60 days of the change. Forms for 2012 income tax If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Forms for 2012 income tax For a definition of “responsible party”, see the Form 8822-B instructions. Forms for 2012 income tax Same-sex marriage. Forms for 2012 income tax  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Forms for 2012 income tax For more information, see Revenue Ruling 2013-17, 2013-38 I. Forms for 2012 income tax R. Forms for 2012 income tax B. Forms for 2012 income tax 201, available at www. Forms for 2012 income tax irs. Forms for 2012 income tax gov/irb/2013-38_IRB/ar07. Forms for 2012 income tax html. Forms for 2012 income tax Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Forms for 2012 income tax Notice 2013-61, 2013-44 I. Forms for 2012 income tax R. Forms for 2012 income tax B. Forms for 2012 income tax 432, is available at www. Forms for 2012 income tax irs. Forms for 2012 income tax gov/irb/2013-44_IRB/ar10. Forms for 2012 income tax html. Forms for 2012 income tax Reminders Additional Medicare Tax withholding. Forms for 2012 income tax  In addition to withholding Medicare tax at 1. Forms for 2012 income tax 45%, you must withhold a 0. Forms for 2012 income tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Forms for 2012 income tax You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Forms for 2012 income tax Additional Medicare Tax is only imposed on the employee. Forms for 2012 income tax There is no employer share of Additional Medicare Tax. Forms for 2012 income tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Forms for 2012 income tax For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Forms for 2012 income tax For more information on Additional Medicare Tax, visit IRS. Forms for 2012 income tax gov and enter “Additional Medicare Tax” in the search box. Forms for 2012 income tax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Forms for 2012 income tax  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Forms for 2012 income tax Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Forms for 2012 income tax For more information, visit IRS. Forms for 2012 income tax gov and enter “work opportunity tax credit” in the search box. Forms for 2012 income tax Outsourcing payroll duties. Forms for 2012 income tax  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Forms for 2012 income tax The employer remains responsible if the third party fails to perform any required action. Forms for 2012 income tax If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Forms for 2012 income tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Forms for 2012 income tax Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Forms for 2012 income tax  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Forms for 2012 income tax For more information, see Announcement 2012-43, 2012-51 I. Forms for 2012 income tax R. Forms for 2012 income tax B. Forms for 2012 income tax 723, available at www. Forms for 2012 income tax irs. Forms for 2012 income tax gov/irb/2012-51_IRB/ar15. Forms for 2012 income tax html. Forms for 2012 income tax CNMI government employees now subject to social security and Medicare taxes. Forms for 2012 income tax  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Forms for 2012 income tax COBRA premium assistance credit. Forms for 2012 income tax  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Forms for 2012 income tax See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Forms for 2012 income tax You can get Publication 15 (Circular E) at IRS. Forms for 2012 income tax gov. Forms for 2012 income tax You must receive written notice from the IRS to file Form 944. Forms for 2012 income tax  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Forms for 2012 income tax You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Forms for 2012 income tax For more information on requesting to file Form 944 visit IRS. Forms for 2012 income tax gov and enter “file employment taxes annually” in the search box. Forms for 2012 income tax Federal employers in the CNMI. Forms for 2012 income tax  The U. Forms for 2012 income tax S. Forms for 2012 income tax Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Forms for 2012 income tax Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Forms for 2012 income tax Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Forms for 2012 income tax For questions, contact the CNMI Division of Revenue and Taxation. Forms for 2012 income tax Change of address. Forms for 2012 income tax  Use Form 8822-B to notify the IRS of an address change. Forms for 2012 income tax Do not mail Form 8822-B with your employment tax return. Forms for 2012 income tax Federal tax deposits must be made by electronic funds transfer. Forms for 2012 income tax  You must use electronic funds transfer to make all federal tax deposits. Forms for 2012 income tax Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Forms for 2012 income tax If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Forms for 2012 income tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Forms for 2012 income tax EFTPS is a free service provided by the Department of Treasury. Forms for 2012 income tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Forms for 2012 income tax For more information on making federal tax deposits, see How To Deposit in section 8. Forms for 2012 income tax For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Forms for 2012 income tax eftps. Forms for 2012 income tax gov or call 1-800-555-4477 (U. Forms for 2012 income tax S. Forms for 2012 income tax Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Forms for 2012 income tax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Forms for 2012 income tax Electronic filing and payment. Forms for 2012 income tax  Using electronic options can make filing a return and paying your federal tax easier. Forms for 2012 income tax Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Forms for 2012 income tax You can use IRS e-file to file certain returns. Forms for 2012 income tax If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Forms for 2012 income tax Do not use EFW to pay taxes that are required to be deposited. Forms for 2012 income tax Visit the IRS website at www. Forms for 2012 income tax irs. Forms for 2012 income tax gov/efile for more information on filing electronically. Forms for 2012 income tax For more information on paying your taxes using EFW, visit the IRS website at www. Forms for 2012 income tax irs. Forms for 2012 income tax gov/e-pay. Forms for 2012 income tax A fee may be charged to file electronically. Forms for 2012 income tax For EFTPS, visit www. Forms for 2012 income tax eftps. Forms for 2012 income tax gov or call EFTPS Customer Service at 1-800-555-4477 (U. Forms for 2012 income tax S. Forms for 2012 income tax Virgin Islands only) or 303-967-5916 (toll call). Forms for 2012 income tax For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Forms for 2012 income tax socialsecurity. Forms for 2012 income tax gov/employer. Forms for 2012 income tax If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Forms for 2012 income tax If a valid EIN is not provided, the return or payment will not be processed. Forms for 2012 income tax This may result in penalties and delays in processing your return or payment. Forms for 2012 income tax Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Forms for 2012 income tax  Employers in American Samoa, the CNMI, Guam, and the U. Forms for 2012 income tax S. Forms for 2012 income tax Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Forms for 2012 income tax Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Forms for 2012 income tax For more information, visit Social Security Administration's SSA website at www. Forms for 2012 income tax ssa. Forms for 2012 income tax gov/bso/bsowelcome. Forms for 2012 income tax htm. Forms for 2012 income tax Credit or debit card payments. Forms for 2012 income tax  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Forms for 2012 income tax irs. Forms for 2012 income tax gov/e-pay. Forms for 2012 income tax However, do not use credit or debit cards to make federal tax deposits. Forms for 2012 income tax Hiring new employees. Forms for 2012 income tax  Record the number and name from each new employee's social security card. Forms for 2012 income tax An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Forms for 2012 income tax See section 3. Forms for 2012 income tax Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Forms for 2012 income tax  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Forms for 2012 income tax For more information, see the Instructions for Schedule D (Form 941). Forms for 2012 income tax Apply for an employer identification number (EIN) online. Forms for 2012 income tax  You can apply for an EIN online by visiting IRS. Forms for 2012 income tax gov and clicking on the Apply for an EIN Online link under Tools. Forms for 2012 income tax Dishonored payments. Forms for 2012 income tax  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Forms for 2012 income tax The penalty is $25 or 2% of the payment, whichever is more. Forms for 2012 income tax However, the penalty on dishonored payments of $24. Forms for 2012 income tax 99 or less is an amount equal to the payment. Forms for 2012 income tax For example, a dishonored payment of $18 is charged a penalty of $18. Forms for 2012 income tax Private delivery services. Forms for 2012 income tax  You can use certain private delivery services designated by the IRS to send tax returns or payments. Forms for 2012 income tax The list includes only the following: DHL Express (DHL): DHL Same Day Service. Forms for 2012 income tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Forms for 2012 income tax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Forms for 2012 income tax M. Forms for 2012 income tax , UPS Worldwide Express Plus, and UPS Worldwide Express. Forms for 2012 income tax For the IRS mailing address to use if you are using a private delivery service, go to IRS. Forms for 2012 income tax gov and enter “private delivery service” in the search box. Forms for 2012 income tax Your private delivery service can tell you how to get written proof of the mailing date. Forms for 2012 income tax Private delivery services cannot deliver items to P. Forms for 2012 income tax O. Forms for 2012 income tax boxes. Forms for 2012 income tax You must use the U. Forms for 2012 income tax S. Forms for 2012 income tax Postal Service to mail any item to an IRS P. Forms for 2012 income tax O. Forms for 2012 income tax box address. Forms for 2012 income tax Recordkeeping. Forms for 2012 income tax  Keep all records of employment taxes for 4 years. Forms for 2012 income tax These should be available for IRS review. Forms for 2012 income tax There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Forms for 2012 income tax Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Forms for 2012 income tax See Farm Crew Leaders in section 2. Forms for 2012 income tax Disregarded entities and qualified subchapter S subsidiaries (QSubs). Forms for 2012 income tax  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Forms for 2012 income tax Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Forms for 2012 income tax See Regulations sections 1. Forms for 2012 income tax 1361-4(a)(7) and 301. Forms for 2012 income tax 7701-2(c)(2)(iv). Forms for 2012 income tax Photographs of missing children. Forms for 2012 income tax  The IRS is a proud partner with the National Center for Missing and Exploited Children. Forms for 2012 income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Forms for 2012 income tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Forms for 2012 income tax Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Forms for 2012 income tax A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Forms for 2012 income tax However, a statewide legal holiday does not delay the due date of federal tax deposits. Forms for 2012 income tax See Deposits on Business Days Only in section 8. Forms for 2012 income tax For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Forms for 2012 income tax S. Forms for 2012 income tax Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Forms for 2012 income tax See Private delivery services under Reminders. Forms for 2012 income tax The following are important dates and responsibilities. Forms for 2012 income tax Also see Publication 509, Tax Calendars. Forms for 2012 income tax By January 31. Forms for 2012 income tax   Furnish wage and tax statements to employees. Forms for 2012 income tax Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Forms for 2012 income tax See section 10 for more information. Forms for 2012 income tax File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Forms for 2012 income tax If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Forms for 2012 income tax U. Forms for 2012 income tax S. Forms for 2012 income tax Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Forms for 2012 income tax Pay or deposit (if more than $500) any balance of the tax due. Forms for 2012 income tax If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Forms for 2012 income tax File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Forms for 2012 income tax If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Forms for 2012 income tax By February 28. Forms for 2012 income tax  File paper wage and tax statements with the Social Security Administration (SSA). Forms for 2012 income tax File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Forms for 2012 income tax For electronically filed returns, see By March 31 next. Forms for 2012 income tax By March 31. Forms for 2012 income tax  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Forms for 2012 income tax Visit the SSA's Reporting Instructions & Information webpage at www. Forms for 2012 income tax socialsecurity. Forms for 2012 income tax gov/employer for more information. Forms for 2012 income tax By April 30, July 31, October 31, and January 31. Forms for 2012 income tax  File Form 941-SS with the IRS. Forms for 2012 income tax If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Forms for 2012 income tax Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Forms for 2012 income tax Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Forms for 2012 income tax If $500 or less, carry it over to the next quarter. Forms for 2012 income tax See section 11 for more information. Forms for 2012 income tax Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Georgia

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany 235 Roosevelt Ave.
Albany, GA 31701

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(229) 430-8401
Athens 355 E. Hancock Ave.
Athens, GA 30601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(706) 546-2008
Atlanta (Koger) 2888 Woodcock Blvd.
Atlanta, GA 30341

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Atlanta (Summit)  401 W. Peachtree St. NW
Atlanta, GA 30308 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Augusta  Bldg 3 - 3154 Perimeter Pkwy
Augusta GA 30909

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(706) 868-1374 
Columbus  6068 Business Park Drive
Suite 124.
Columbus, GA 31909 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(706) 494-9079 
Dalton   1008 Professional Blvd.
Dalton, Ga. 30720 

Monday, Wednesday, Friday - 9:00 a.m.-4:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(404) 338-7962 
Gainesville  329 Oak St
Gainesville, GA
30501 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(770) 536-2235 
Macon  435 2nd Street
Macon GA 31201

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(478) 752-6770 
Rome  600 E. First St.
Rome, GA 30161 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 
 

Services Provided

(706) 291-5680 
Savannah  # 9 Park of Commerce Blvd.
Savannah, GA 31405 

Monday-Friday - 8:30 a.m.-4:30 p.m.  
 

Services Provided

(912) 651-1430 
Smyrna/Marietta  1899 Powers Ferry Rd.
Atlanta, GA 30339 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(404) 338-7962 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (404) 338-8099 in Atlanta or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
401 W. Peachtree St. NW
Stop 902-D
Atlanta, GA 30308

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Forms For 2012 Income Tax

Forms for 2012 income tax 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. Forms for 2012 income tax Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income taxes on certain items of income they receive from sources within the United States. Forms for 2012 income tax These reduced rates and exemptions vary among countries and specific items of income. Forms for 2012 income tax 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. Forms for 2012 income tax Also see Publication 519. Forms for 2012 income tax Many of the individual states of the United States tax the income of their residents. Forms for 2012 income tax 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. Forms for 2012 income tax Tax treaties reduce the U. Forms for 2012 income tax S. Forms for 2012 income tax taxes of residents of foreign countries. Forms for 2012 income tax With certain exceptions, they do not reduce the U. Forms for 2012 income tax S. Forms for 2012 income tax taxes of U. Forms for 2012 income tax S. Forms for 2012 income tax citizens or residents. Forms for 2012 income tax U. Forms for 2012 income tax S. Forms for 2012 income tax citizens and residents are subject to U. Forms for 2012 income tax S. Forms for 2012 income tax income tax on their worldwide income. Forms for 2012 income tax Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax Foreign taxing authorities sometimes require certification from the U. Forms for 2012 income tax S. Forms for 2012 income tax Government that an applicant filed an income tax return as a U. Forms for 2012 income tax S. Forms for 2012 income tax citizen or resident, as part of the proof of entitlement to the treaty benefits. Forms for 2012 income tax See Form 8802, Application for United States Residency Certification, to request a certification. Forms for 2012 income tax Disclosure of a treaty-based position that reduces your tax. Forms for 2012 income tax   If you take the position that any U. Forms for 2012 income tax S. Forms for 2012 income tax tax is overruled or otherwise reduced by a U. Forms for 2012 income tax S. Forms for 2012 income tax treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax For more information, see Publication 519 and the Form 8833 instructions. Forms for 2012 income tax   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Forms for 2012 income tax Corporations are subject to a $10,000 penalty for each failure. Forms for 2012 income tax 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. Forms for 2012 income tax Pay for certain personal services performed in the United States. Forms for 2012 income tax Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Forms for 2012 income tax Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Forms for 2012 income tax Wages, salaries, and pensions paid by a foreign government. Forms for 2012 income tax Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Forms for 2012 income tax Terms defined. Forms for 2012 income tax   Several terms appear in many of the discussions that follow. Forms for 2012 income tax The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Forms for 2012 income tax The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Forms for 2012 income tax   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. Forms for 2012 income tax   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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of these limits, income of Bangladesh entertainers is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax If the ship or aircraft is operated by a U. Forms for 2012 income tax S. Forms for 2012 income tax enterprise, the income is subject to U. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax If the resident of Bangladesh is a shareholder in a U. Forms for 2012 income tax S. Forms for 2012 income tax corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Forms for 2012 income tax S. Forms for 2012 income tax corporation. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax at the rate of 15%. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Forms for 2012 income tax S. Forms for 2012 income tax residents), and Do not have a regular base available in the United States for performing the services. Forms for 2012 income tax 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. Forms for 2012 income tax Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax if the residents meet four requirements. Forms for 2012 income tax They are in the United States for no more than 183 days during the calendar year. Forms for 2012 income tax The income earned in the calendar year in the United States is not more than $5,000. Forms for 2012 income tax Their income is paid by or for an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax The income is not borne by a permanent establishment or regular base of the employer in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax Under that provision, business profits are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax unless the individual has a permanent establishment in the United States. Forms for 2012 income tax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Forms for 2012 income tax Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax 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. Forms for 2012 income tax Under that provision, business profits are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax unless the individual has a permanent establishment in the United States. Forms for 2012 income tax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Forms for 2012 income tax 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. Forms for 2012 income tax Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax company. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax 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. Forms for 2012 income tax Under that provision, business profits are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax unless the individual has a permanent establishment in the United States. Forms for 2012 income tax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Forms for 2012 income tax 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. Forms for 2012 income tax Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax if it is not more than $10,000 for the year. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident, and is not borne by a permanent establishment in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Forms for 2012 income tax These exemptions do not apply to directors' fees for service on the board of directors of a U. Forms for 2012 income tax S. Forms for 2012 income tax corporation. Forms for 2012 income tax 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). Forms for 2012 income tax However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Forms for 2012 income tax S. Forms for 2012 income tax and Chinese governments is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax Commonwealth of Independent States Income that residents of a C. Forms for 2012 income tax I. Forms for 2012 income tax S. Forms for 2012 income tax member receive for performing personal services in the United States is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if those residents are in the United States for no more than 183 days during the tax year. Forms for 2012 income tax 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. Forms for 2012 income tax I. Forms for 2012 income tax S. Forms for 2012 income tax member or a resident of a C. Forms for 2012 income tax I. Forms for 2012 income tax S. Forms for 2012 income tax member is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax Directors' fees received by residents of Cyprus for service on the board of directors of a U. Forms for 2012 income tax S. Forms for 2012 income tax corporation are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available, they are taxed only on income attributable to the fixed base. Forms for 2012 income tax Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the following three requirements are met. Forms for 2012 income tax The resident is present in the United States for no more than 183 days in any 12-month period. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax If the ship or aircraft is operated by a U. Forms for 2012 income tax S. Forms for 2012 income tax enterprise, the income is subject to U. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they are in the United States for no more than 89 days during the tax year. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet four requirements. Forms for 2012 income tax They are in the United States for no more than 89 days during the tax year. Forms for 2012 income tax They are employees of a resident of, or a permanent establishment in, Egypt. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax Their income is subject to Egyptian tax. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the following requirements are met. Forms for 2012 income tax 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. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet three requirements. Forms for 2012 income tax They are in the United States for no more than 183 days during any 12-month period. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet three requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax if their visit is principally supported by public funds of France. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax Under that provision, business profits are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax unless the individual has a permanent establishment in the United States. Forms for 2012 income tax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax if the residents meet three requirements. Forms for 2012 income tax They are in the United States for no more than 183 days during the calendar year. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax The income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax Income of German entertainers or athletes is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Forms for 2012 income tax Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax The pay, regardless of amount, is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet three requirements. Forms for 2012 income tax They are in the United States for no more than 183 days during the tax year. Forms for 2012 income tax Their income is paid by or on behalf of an employer who is not a resident of the United States. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax If the ship or aircraft is operated by a U. Forms for 2012 income tax S. Forms for 2012 income tax enterprise, the pay is subject to U. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax Under that provision, business profits are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax unless the individual has a permanent establishment in the United States. Forms for 2012 income tax If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Forms for 2012 income tax Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax company. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available, they are taxed only on income attributable to the fixed base. Forms for 2012 income tax Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet three requirements. Forms for 2012 income tax They are present in the United States for no more than 183 days during the tax year. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax enterprise. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet three requirements. Forms for 2012 income tax They are present in the United States no more than 119 days during any consecutive 12-month period. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax if the individual is a member of the regular complement of the ship or aircraft. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax However, amounts received for attending meetings in Ireland are not subject to U. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they are in the United States for no more than 182 days during the tax year. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet four requirements. Forms for 2012 income tax They are in the United States for no more than 182 days during the tax year. Forms for 2012 income tax They are employees of a resident of, or a permanent establishment in, Israel. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax Their income is subject to Israeli tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the following requirements are met. Forms for 2012 income tax The residents are in the United States for no more than 183 days during the tax year. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Forms for 2012 income tax S. Forms for 2012 income tax enterprise is subject to U. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax contractor. Forms for 2012 income tax 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. Forms for 2012 income tax There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Forms for 2012 income tax Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet four requirements. Forms for 2012 income tax They are in the United States for no more than 183 days during the tax year. Forms for 2012 income tax Their income is paid by or for an employer who is not a resident of the United States. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax Their net income received for the services is not more than $5,000 during the tax year. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax If the ship or aircraft is operated by a U. Forms for 2012 income tax S. Forms for 2012 income tax enterprise, the pay is subject to U. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Forms for 2012 income tax S. Forms for 2012 income tax corporations are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax Under that provision, business profits are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax unless the individual has a permanent establishment in the United States. Forms for 2012 income tax If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Forms for 2012 income tax Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the following three requirements are met. Forms for 2012 income tax The resident is in the United States for no more than 183 days in any 12-month period. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax if the residents meet four requirements. Forms for 2012 income tax They are in the United States for no more than 182 days during the tax year. Forms for 2012 income tax They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Forms for 2012 income tax Their compensation is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax Their income for those services is not more than $3,000. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the following requirements are met. Forms for 2012 income tax 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. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax enterprise. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the following requirements are met. Forms for 2012 income tax 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. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax enterprise. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Forms for 2012 income tax If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Forms for 2012 income tax Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax enterprise. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax Under that provision, business profits are exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax unless the individual has a permanent establishment in the United States. Forms for 2012 income tax If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Forms for 2012 income tax Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet the following requirements. Forms for 2012 income tax They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Forms for 2012 income tax Their income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax tax. Forms for 2012 income tax Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the individual is a member of the regular complement of the ship or aircraft. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax If they have a fixed base available, they are taxed only on income attributable to the fixed base. Forms for 2012 income tax Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax if the following three requirements are met. Forms for 2012 income tax The resident is present in the United States for no more than 183 days in a 12-month period. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a resident of the United States. Forms for 2012 income tax The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax 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. Forms for 2012 income tax This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Forms for 2012 income tax Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the residents meet three requirements. Forms for 2012 income tax They are in the United States for less than 183 days during the tax year. Forms for 2012 income tax 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. Forms for 2012 income tax Their income is not borne by a permanent establishment that the employer has in the United States. Forms for 2012 income tax Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the individual is a member of the regular complement of the ship or aircraft. Forms for 2012 income tax 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. Forms for 2012 income tax 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. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Forms for 2012 income tax Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Forms for 2012 income tax S. Forms for 2012 income tax income tax if the following three requirements are met. Forms for 2012 income tax The resident is in the United States for no more than 183 days during the tax year. Forms for 2012 income tax The income is paid by, or on behalf of, an employer who is not a U. Forms for 2012 income tax S. Forms for 2012 income tax resident. Forms for 2012 income tax The income is not borne by a permanent establishment or fixed base the employer has in the United States. Forms for 2012 income tax Income received by a Netherlands resident for employment as a member of the regular complement of a ship or