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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Free State Tax

Form 1040 Ez 2011Instructions For Form 1040x1040ez Form For 2010File State Income Tax FreeTurbotax Amended ReturnForm 1040ez 2013H&r Block Free Tax ReturnsE File Federal State Taxes FreeAmending A Tax ReturnIrs Form 1040x Instructions1040nr Instructions 2012Irs Gov Form 1040ezFree Tax Preparation SitesTax Filing Extension2009 Tax SoftwareI Need To File My 2012 TaxesFree Turbotax 2011Free Efile Of State Taxes1040 Ez Tax Return FormFiling Amended Tax Return OnlineCan I Still E File My 2012 Tax ReturnFile 2010 Taxes Late Online FreeIrs Amendment FormsIrs Free EfileFederal Tax Forms 1040 EzTax Extension 2011H&r Block Taxcut Free FileIncome Tax PreparationMyfreetaxes ReviewFree Tax Preparation For Low IncomeAmend TaxesMyfreetaxes 2013How To File Irs Form 1040xIrs FormsOn Line 1040xH&r Block Military Taxes1040ez OnlineHelp Amending Tax Return1040ez Fill In FormWww Statetaxforms

Free State Tax

Free state tax Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. Free state tax It discusses a number of treaty provisions that often apply to U. Free state tax S. Free state tax citizens or residents who may be liable for Canadian tax. Free state tax Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). Free state tax Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. Free state tax This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. Free state tax The United States—Canada income tax treaty was signed on September 26, 1980. Free state tax It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. Free state tax In this publication, the term “article” refers to the particular article of the treaty, as amended. Free state tax Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP166 Notice

We were unable to process your monthly payment because there were insufficient funds in your bank account.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Make sure there’s enough money in your bank account to cover your monthly payment with us, plus any additional fees or penalty charges from your bank.

Answers to Common Questions

I sent my monthly payment in the mail this month. Why did the IRS attempt to debit my account?
Once you establish a Direct Debit Installment Agreement (DDIA), you have agreed to the IRS debiting the fixed payment on the established date every month. Unless you made other arrangements, your payment plan is by DDIA, so even if you mailed in a payment, we’ll still attempt to withdraw your monthly payment from your account.

I mailed the IRS my updated checking account information, but you tried to take the money out of my old account. How do I make sure you have the right account information?
If you think we haven’t updated your account information timely or accurately, please contact us at the toll free number on your notice to verify that we have the correct information on your Direct Debit Installment Agreement (DDIA). If your bank charged you a fee because we attempted to debit your old account, you will have to contact your bank for them to waive any fees they charged. Their fees are independent of any charges from the IRS.

I’m sure I had enough money in my account. Why did the bank tell you there were insufficient funds?
You’ll have to contact your bank to clarify the situation. In addition, if your installment agreement is now in default and you believe you had sufficient funds in your bank account on the payment due date, please write to the address shown on your notice. Be sure to include a signed statement of explanation along with proof you had sufficient funds. The lower portion of your notice must accompany any correspondence you send us.

How do I change my monthly payment date on my direct debit installment agreement?
Please call the toll-free number on your notice.

The notice I received mentioned that "interest may increase" if there are insufficient funds in my bank account. What’s the current interest, and how much will it increase?
Interest is charged on any unpaid balances on your account, so as long as you owe money, interest is charged and added to your account balance(s). The interest amount you owe on your unpaid balance will increase, but not the interest rate.

The rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

The Free State Tax

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