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

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Statistics of Income Projects and Contacts (PDF, revised March 2014)

This document contains a complete listing of Projects and Contacts for SOI’s current and future releases. Here you will find the project name and primary contact, program content, and projected date for public release.

Please contact the Statistical Information Service with questions.

The IRS Statistics of Income Division (SOI) produces data compiled from samples of tax and information returns filed with the IRS. A variety of Federal agencies, academics, researchers, and the general public use the information we gather, analyze, and publish to study tax policy, project tax revenues, and to estimate the overall impact and their effects on tax law changes.

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Free tax preparation software 9. Free tax preparation software   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Free tax preparation software Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Free tax preparation software However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Free tax preparation software See Table 9-1 for a list of tax treaty countries. Free tax preparation software You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Free tax preparation software See Income Entitled to Tax Treaty Benefits in chapter 8. Free tax preparation software Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Free tax preparation software Useful Items - You may want to see: Publication 901 U. Free tax preparation software S. Free tax preparation software Tax Treaties Form (and Instructions) 1040NR U. Free tax preparation software S. Free tax preparation software Nonresident Alien Income Tax Return 1040NR-EZ U. Free tax preparation software S. Free tax preparation software Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Free tax preparation software Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Free tax preparation software Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Free tax preparation software Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Free tax preparation software Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Free tax preparation software To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Free tax preparation software Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Free tax preparation software Example. Free tax preparation software Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Free tax preparation software He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Free tax preparation software His dividends are not effectively connected with that business. Free tax preparation software He has no deductions other than his own personal exemption. Free tax preparation software His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Free tax preparation software Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Free tax preparation software The conditions for claiming the exemptions vary under each tax treaty. Free tax preparation software For more information about the conditions under a particular tax treaty, see Publication 901. Free tax preparation software Or, you may download the complete text of most U. Free tax preparation software S. Free tax preparation software tax treaties at IRS. Free tax preparation software gov. Free tax preparation software Technical explanations for many of those treaties are also available at that site. Free tax preparation software Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Free tax preparation software These types of income may be exempt from U. Free tax preparation software S. Free tax preparation software tax or may be subject to a reduced rate of tax. Free tax preparation software For more information, see Publication 901 or the applicable tax treaty. Free tax preparation software Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Free tax preparation software Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Free tax preparation software Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Free tax preparation software Spending part of a day in the United States counts as a day of presence. Free tax preparation software Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Free tax preparation software Note. Free tax preparation software Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Free tax preparation software Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Free tax preparation software S. Free tax preparation software income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Free tax preparation software Many treaties also provide an exemption for engaging in research. Free tax preparation software Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Free tax preparation software A substantial part of that person's time must be devoted to those duties. Free tax preparation software The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Free tax preparation software If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Free tax preparation software See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Free tax preparation software Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Free tax preparation software However, a difference exists among treaties as to who qualifies for this benefit. Free tax preparation software Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Free tax preparation software Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Free tax preparation software Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Free tax preparation software Chapter 10 of this publication also has information for employees of foreign governments. Free tax preparation software Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Free tax preparation software Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Free tax preparation software If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Free tax preparation software See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Free tax preparation software Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Free tax preparation software Generally, gains from the sale or exchange of real property located in the United States are taxable. Free tax preparation software Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Free tax preparation software U. Free tax preparation software S. Free tax preparation software Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Free tax preparation software (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Free tax preparation software ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Free tax preparation software This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Free tax preparation software See Reporting Treaty Benefits Claimed . Free tax preparation software In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Free tax preparation software S. Free tax preparation software tax under the treaty. Free tax preparation software However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Free tax preparation software Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free tax preparation software Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free tax preparation software On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free tax preparation software Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Free tax preparation software Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Free tax preparation software Include this tax on Form 1040, line 61. Free tax preparation software On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Free tax preparation software Example. Free tax preparation software Jacques Dubois, who is a resident of the United States under Article 4 of the U. Free tax preparation software S. Free tax preparation software -France income tax treaty, receives French social security benefits. Free tax preparation software Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Free tax preparation software Mr. Free tax preparation software Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Free tax preparation software Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Free tax preparation software S. Free tax preparation software resident receives social security benefits from Canada or Germany, those benefits are treated for U. Free tax preparation software S. Free tax preparation software income tax purposes as if they were received under the social security legislation of the United States. Free tax preparation software If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Free tax preparation software You are not required to file a Form 8833 for those benefits. Free tax preparation software Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Free tax preparation software Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Free tax preparation software However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Free tax preparation software S. Free tax preparation software tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Free tax preparation software This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Free tax preparation software Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Free tax preparation software S. Free tax preparation software -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Free tax preparation software If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Free tax preparation software Saving clause. Free tax preparation software   Most tax treaties have a saving clause. Free tax preparation software A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Free tax preparation software Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Free tax preparation software However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Free tax preparation software Read the treaty to find out if it has a saving clause and an exception to it. Free tax preparation software Time limit for claiming treaty exemptions. Free tax preparation software   Many treaties limit the number of years you can claim a treaty exemption. Free tax preparation software For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Free tax preparation software Once you reach this limit, you can no longer claim the treaty exemption. Free tax preparation software See the treaty or Publication 901 for the time limits that apply. Free tax preparation software How to report income on your tax return. Free tax preparation software   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Free tax preparation software S. Free tax preparation software tax under the treaty. Free tax preparation software However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Free tax preparation software Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free tax preparation software Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free tax preparation software On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free tax preparation software Example. Free tax preparation software Mr. Free tax preparation software Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Free tax preparation software He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Free tax preparation software S. Free tax preparation software tax in those years under Article 20 of the U. Free tax preparation software S. Free tax preparation software -People's Republic of China income tax treaty. Free tax preparation software On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Free tax preparation software Even though Mr. Free tax preparation software Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Free tax preparation software S. Free tax preparation software -People's Republic of China treaty dated April 30, 1984. Free tax preparation software Mr. Free tax preparation software Yu should submit Form W-9 and the required statement to the payor. Free tax preparation software Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Free tax preparation software See below, for the situations where you are not required to file Form 8833. Free tax preparation software You must file a U. Free tax preparation software S. Free tax preparation software tax return and Form 8833 if you claim the following treaty benefits. Free tax preparation software You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Free tax preparation software S. Free tax preparation software real property interest based on a treaty. Free tax preparation software You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Free tax preparation software You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Free tax preparation software These are the more common situations for which Form 8833 is required. Free tax preparation software Exceptions. Free tax preparation software   You do not have to file Form 8833 for any of the following situations. Free tax preparation software You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Free tax preparation software You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Free tax preparation software This includes taxable scholarship and fellowship grants. Free tax preparation software You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Free tax preparation software You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Free tax preparation software The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Free tax preparation software You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Free tax preparation software S. Free tax preparation software corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Free tax preparation software S. Free tax preparation software financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Free tax preparation software S. Free tax preparation software financial institution, qualified intermediary, or withholding foreign partnership or trust. Free tax preparation software The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Free tax preparation software Penalty for failure to provide required information on Form 8833. Free tax preparation software   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Free tax preparation software Additional information. Free tax preparation software   For additional information, see section 301. Free tax preparation software 6114-1(c) of the Income Tax Regulations. Free tax preparation software Table 9-1. Free tax preparation software Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free tax preparation software D. Free tax preparation software ) Australia TIAS 10773 Dec. Free tax preparation software 1, 1983 1986-2 C. Free tax preparation software B. Free tax preparation software 220 1986-2 C. Free tax preparation software B. Free tax preparation software 246 Protocol TIAS Jan. Free tax preparation software 1, 2004     Austria TIAS Jan. Free tax preparation software 1, 1999     Bangladesh TIAS Jan. Free tax preparation software 1, 2007     Barbados TIAS 11090 Jan. Free tax preparation software 1, 1984 1991-2 C. Free tax preparation software B. Free tax preparation software 436 1991-2 C. Free tax preparation software B. Free tax preparation software 466 Protocol TIAS Jan. Free tax preparation software 1, 1994     Protocol TIAS Jan. Free tax preparation software 1, 2005     Belgium TIAS Jan. Free tax preparation software 1, 2008     Bulgaria TIAS Jan. Free tax preparation software 1, 2009     Canada2 TIAS 11087 Jan. Free tax preparation software 1, 1985 1986-2 C. Free tax preparation software B. Free tax preparation software 258 1987-2 C. Free tax preparation software B. Free tax preparation software 298 Protocol TIAS Jan. Free tax preparation software 1, 1996     Protocol TIAS Dec. Free tax preparation software 16, 1997     Protocol TIAS Jan. Free tax preparation software 1, 2009     China, People's Republic of TIAS 12065 Jan. Free tax preparation software 1, 1987 1988-1 C. Free tax preparation software B. Free tax preparation software 414 1988-1 C. Free tax preparation software B. Free tax preparation software 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free tax preparation software 1, 1976 1976-2 C. Free tax preparation software B. Free tax preparation software 463 1976-2 C. Free tax preparation software B. Free tax preparation software 475 Cyprus TIAS 10965 Jan. Free tax preparation software 1, 1986 1989-2 C. Free tax preparation software B. Free tax preparation software 280 1989-2 C. Free tax preparation software B. Free tax preparation software 314 Czech Republic TIAS Jan. Free tax preparation software 1, 1993     Denmark TIAS Jan. Free tax preparation software 1, 2001     Protocol TIAS Jan. Free tax preparation software 1, 2008     Egypt TIAS 10149 Jan. Free tax preparation software 1, 1982 1982-1 C. Free tax preparation software B. Free tax preparation software 219 1982-1 C. Free tax preparation software B. Free tax preparation software 243 Estonia TIAS Jan. Free tax preparation software 1, 2000     Finland TIAS 12101 Jan. Free tax preparation software 1, 1991     Protocol TIAS Jan. Free tax preparation software 1, 2008     France TIAS Jan. Free tax preparation software 1, 1996     Protocol TIAS Jan. Free tax preparation software 1, 2007     Protocol TIAS Jan. Free tax preparation software 1, 2010     Germany TIAS Jan. Free tax preparation software 1, 1990     Protocol TIAS Jan. Free tax preparation software 1, 2008     Greece TIAS 2902 Jan. Free tax preparation software 1, 1953 1958-2 C. Free tax preparation software B. Free tax preparation software 1054 T. Free tax preparation software D. Free tax preparation software 6109, 1954-2 C. Free tax preparation software B. Free tax preparation software 638 Hungary TIAS 9560 Jan. Free tax preparation software 1, 1980 1980-1 C. Free tax preparation software B. Free tax preparation software 333 1980-1 C. Free tax preparation software B. Free tax preparation software 354 Iceland TIAS Jan. Free tax preparation software 1, 2009     India TIAS Jan. Free tax preparation software 1, 1991     Indonesia TIAS 11593 Jan. Free tax preparation software 1, 1990     Ireland TIAS Jan. Free tax preparation software 1, 1998     Israel TIAS Jan. Free tax preparation software 1, 1995     Italy TIAS Jan. Free tax preparation software 1, 2010     Jamaica TIAS 10207 Jan. Free tax preparation software 1, 1982 1982-1 C. Free tax preparation software B. Free tax preparation software 257 1982-1 C. Free tax preparation software B. Free tax preparation software 291 Japan TIAS Jan. Free tax preparation software 1, 2005     Kazakhstan TIAS Jan. Free tax preparation software 1, 1996     Korea, South TIAS 9506 Jan. Free tax preparation software 1, 1980 1979-2 C. Free tax preparation software B. Free tax preparation software 435 1979-2 C. Free tax preparation software B. Free tax preparation software 458 Latvia TIAS Jan. Free tax preparation software 1, 2000     Lithuania TIAS Jan. Free tax preparation software 1, 2000     Luxembourg TIAS Jan. Free tax preparation software 1, 2001     Malta TIAS Jan. Free tax preparation software 1, 2011     Mexico TIAS Jan. Free tax preparation software 1, 1994 1994-2 C. Free tax preparation software B. Free tax preparation software 424 1994-2 C. Free tax preparation software B. Free tax preparation software 489 Protocol TIAS Oct. Free tax preparation software 26, 1995     Protocol TIAS Jan. Free tax preparation software 1, 2004     Morocco TIAS 10195 Jan. Free tax preparation software 1, 1981 1982-2 C. Free tax preparation software B. Free tax preparation software 405 1982-2 C. Free tax preparation software B. Free tax preparation software 427 Netherlands TIAS Jan. Free tax preparation software 1, 1994     Protocol TIAS Jan. Free tax preparation software 1, 2005     New Zealand TIAS 10772 Nov. Free tax preparation software 2, 1983 1990-2 C. Free tax preparation software B. Free tax preparation software 274 1990-2 C. Free tax preparation software B. Free tax preparation software 303 Protocol TIAS Jan. Free tax preparation software 1, 2011     Norway TIAS 7474 Jan. Free tax preparation software 1, 1971 1973-1 C. Free tax preparation software B. Free tax preparation software 669 1973-1 C. Free tax preparation software B. Free tax preparation software 693 Protocol TIAS 10205 Jan. Free tax preparation software 1, 1982 1982-2 C. Free tax preparation software B. Free tax preparation software 440 1982-2 C. Free tax preparation software B. Free tax preparation software 454 Pakistan TIAS 4232 Jan. Free tax preparation software 1, 1959 1960-2 C. Free tax preparation software B. Free tax preparation software 646 T. Free tax preparation software D. Free tax preparation software 6431, 1960-1 C. Free tax preparation software B. Free tax preparation software 755 Philippines TIAS 10417 Jan. Free tax preparation software 1, 1983 1984-2 C. Free tax preparation software B. Free tax preparation software 384 1984-2 C. Free tax preparation software B. Free tax preparation software 412 Poland TIAS 8486 Jan. Free tax preparation software 1, 1974 1977-1 C. Free tax preparation software B. Free tax preparation software 416 1977-1 C. Free tax preparation software B. Free tax preparation software 427 Portugal TIAS Jan. Free tax preparation software 1, 1996     Romania TIAS 8228 Jan. Free tax preparation software 1, 1974 1976-2 C. Free tax preparation software B. Free tax preparation software 492 1976-2 C. Free tax preparation software B. Free tax preparation software 504 Russia TIAS Jan. Free tax preparation software 1, 1994     Slovak Republic TIAS Jan. Free tax preparation software 1, 1993     Slovenia TIAS Jan. Free tax preparation software 1, 2002     South Africa TIAS Jan. Free tax preparation software 1, 1998     Spain TIAS Jan. Free tax preparation software 1, 1991     Sri Lanka TIAS Jan. Free tax preparation software 1, 2004     Sweden TIAS Jan. Free tax preparation software 1, 1996     Protocol TIAS Jan. Free tax preparation software 1, 2007     Switzerland TIAS Jan. Free tax preparation software 1, 1998     Thailand TIAS Jan. Free tax preparation software 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free tax preparation software 1, 1970 1971-2 C. Free tax preparation software B. Free tax preparation software 479   Tunisia TIAS Jan. Free tax preparation software 1, 1990     Turkey TIAS Jan. Free tax preparation software 1, 1998     Ukraine TIAS Jan. Free tax preparation software 1, 2001     United Kingdom TIAS Jan. Free tax preparation software 1, 2004     Venezuela TIAS Jan. Free tax preparation software 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Free tax preparation software 3The U. Free tax preparation software S. Free tax preparation software -U. Free tax preparation software S. Free tax preparation software S. Free tax preparation software R. Free tax preparation software income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free tax preparation software Prev  Up  Next   Home   More Online Publications