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H&r Block Taxcut

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H&r Block Taxcut

H&r block taxcut 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. H&r block taxcut Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. H&r block taxcut S. H&r block taxcut income taxes on certain items of income they receive from sources within the United States. H&r block taxcut These reduced rates and exemptions vary among countries and specific items of income. H&r block taxcut 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. H&r block taxcut Also see Publication 519. H&r block taxcut Many of the individual states of the United States tax the income of their residents. H&r block taxcut 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. H&r block taxcut Tax treaties reduce the U. H&r block taxcut S. H&r block taxcut taxes of residents of foreign countries. H&r block taxcut With certain exceptions, they do not reduce the U. H&r block taxcut S. H&r block taxcut taxes of U. H&r block taxcut S. H&r block taxcut citizens or residents. H&r block taxcut U. H&r block taxcut S. H&r block taxcut citizens and residents are subject to U. H&r block taxcut S. H&r block taxcut income tax on their worldwide income. H&r block taxcut Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut Foreign taxing authorities sometimes require certification from the U. H&r block taxcut S. H&r block taxcut Government that an applicant filed an income tax return as a U. H&r block taxcut S. H&r block taxcut citizen or resident, as part of the proof of entitlement to the treaty benefits. H&r block taxcut See Form 8802, Application for United States Residency Certification, to request a certification. H&r block taxcut Disclosure of a treaty-based position that reduces your tax. H&r block taxcut   If you take the position that any U. H&r block taxcut S. H&r block taxcut tax is overruled or otherwise reduced by a U. H&r block taxcut S. H&r block taxcut treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut For more information, see Publication 519 and the Form 8833 instructions. H&r block taxcut   If you fail to file Form 8833, you may have to pay a $1,000 penalty. H&r block taxcut Corporations are subject to a $10,000 penalty for each failure. H&r block taxcut 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. H&r block taxcut Pay for certain personal services performed in the United States. H&r block taxcut Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. H&r block taxcut Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. H&r block taxcut Wages, salaries, and pensions paid by a foreign government. H&r block taxcut Personal Services Income Pay for certain personal services performed in the United States is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut For this purpose, the word “day” means a day during any part of which you are physically present in the United States. H&r block taxcut Terms defined. H&r block taxcut   Several terms appear in many of the discussions that follow. H&r block taxcut The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. H&r block taxcut The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. H&r block taxcut   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. H&r block taxcut   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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut Regardless of these limits, income of Bangladesh entertainers is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut If the ship or aircraft is operated by a U. H&r block taxcut S. H&r block taxcut enterprise, the income is subject to U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut If the resident of Bangladesh is a shareholder in a U. H&r block taxcut S. H&r block taxcut corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. H&r block taxcut S. H&r block taxcut corporation. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax at the rate of 15%. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. H&r block taxcut S. H&r block taxcut residents), and Do not have a regular base available in the United States for performing the services. H&r block taxcut 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. H&r block taxcut Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut tax if the residents meet four requirements. H&r block taxcut They are in the United States for no more than 183 days during the calendar year. H&r block taxcut The income earned in the calendar year in the United States is not more than $5,000. H&r block taxcut Their income is paid by or for an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut The income is not borne by a permanent establishment or regular base of the employer in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut Under that provision, business profits are exempt from U. H&r block taxcut S. H&r block taxcut income tax unless the individual has a permanent establishment in the United States. H&r block taxcut If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block taxcut Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut 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. H&r block taxcut Under that provision, business profits are exempt from U. H&r block taxcut S. H&r block taxcut income tax unless the individual has a permanent establishment in the United States. H&r block taxcut If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block taxcut 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. H&r block taxcut Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut company. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut 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. H&r block taxcut Under that provision, business profits are exempt from U. H&r block taxcut S. H&r block taxcut income tax unless the individual has a permanent establishment in the United States. H&r block taxcut If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block taxcut 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. H&r block taxcut Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. H&r block taxcut S. H&r block taxcut tax if it is not more than $10,000 for the year. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut resident, and is not borne by a permanent establishment in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. H&r block taxcut These exemptions do not apply to directors' fees for service on the board of directors of a U. H&r block taxcut S. H&r block taxcut corporation. H&r block taxcut 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). H&r block taxcut However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. H&r block taxcut S. H&r block taxcut and Chinese governments is exempt from U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut Commonwealth of Independent States Income that residents of a C. H&r block taxcut I. H&r block taxcut S. H&r block taxcut member receive for performing personal services in the United States is exempt from U. H&r block taxcut S. H&r block taxcut income tax if those residents are in the United States for no more than 183 days during the tax year. H&r block taxcut 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. H&r block taxcut I. H&r block taxcut S. H&r block taxcut member or a resident of a C. H&r block taxcut I. H&r block taxcut S. H&r block taxcut member is exempt from U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut Directors' fees received by residents of Cyprus for service on the board of directors of a U. H&r block taxcut S. H&r block taxcut corporation are exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available, they are taxed only on income attributable to the fixed base. H&r block taxcut Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the following three requirements are met. H&r block taxcut The resident is present in the United States for no more than 183 days in any 12-month period. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut If the ship or aircraft is operated by a U. H&r block taxcut S. H&r block taxcut enterprise, the income is subject to U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if they are in the United States for no more than 89 days during the tax year. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the residents meet four requirements. H&r block taxcut They are in the United States for no more than 89 days during the tax year. H&r block taxcut They are employees of a resident of, or a permanent establishment in, Egypt. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut Their income is subject to Egyptian tax. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the following requirements are met. H&r block taxcut 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. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the residents meet three requirements. H&r block taxcut They are in the United States for no more than 183 days during any 12-month period. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. H&r block taxcut The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. H&r block taxcut These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. H&r block taxcut France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block taxcut S. H&r block taxcut income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the residents meet three requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut Regardless of these limits, income of French entertainers or sportsmen is exempt from U. H&r block taxcut S. H&r block taxcut tax if their visit is principally supported by public funds of France. H&r block taxcut These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. H&r block taxcut Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. H&r block taxcut Under that provision, business profits are exempt from U. H&r block taxcut S. H&r block taxcut income tax unless the individual has a permanent establishment in the United States. H&r block taxcut If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block taxcut Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut tax if the residents meet three requirements. H&r block taxcut They are in the United States for no more than 183 days during the calendar year. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut The income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut Income of German entertainers or athletes is exempt from U. H&r block taxcut S. H&r block taxcut tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. H&r block taxcut Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. H&r block taxcut The pay, regardless of amount, is exempt from U. H&r block taxcut S. H&r block taxcut income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. H&r block taxcut Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block taxcut S. H&r block taxcut tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet three requirements. H&r block taxcut They are in the United States for no more than 183 days during the tax year. H&r block taxcut Their income is paid by or on behalf of an employer who is not a resident of the United States. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut If the ship or aircraft is operated by a U. H&r block taxcut S. H&r block taxcut enterprise, the pay is subject to U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. H&r block taxcut Under that provision, business profits are exempt from U. H&r block taxcut S. H&r block taxcut income tax unless the individual has a permanent establishment in the United States. H&r block taxcut If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. H&r block taxcut Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. H&r block taxcut S. H&r block taxcut company. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available, they are taxed only on income attributable to the fixed base. H&r block taxcut Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet three requirements. H&r block taxcut They are present in the United States for no more than 183 days during the tax year. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut enterprise. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. H&r block taxcut Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. H&r block taxcut S. H&r block taxcut tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. H&r block taxcut Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block taxcut Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet three requirements. H&r block taxcut They are present in the United States no more than 119 days during any consecutive 12-month period. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut The income is not borne or reimbursed by a permanent establishment the employer has in the United States. H&r block taxcut Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. H&r block taxcut S. H&r block taxcut tax if the individual is a member of the regular complement of the ship or aircraft. H&r block taxcut These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. H&r block taxcut Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. H&r block taxcut However, amounts received for attending meetings in Ireland are not subject to U. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if they are in the United States for no more than 182 days during the tax year. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the residents meet four requirements. H&r block taxcut They are in the United States for no more than 182 days during the tax year. H&r block taxcut They are employees of a resident of, or a permanent establishment in, Israel. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut Their income is subject to Israeli tax. H&r block taxcut The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. H&r block taxcut Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block taxcut S. H&r block taxcut income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the following requirements are met. H&r block taxcut The residents are in the United States for no more than 183 days during the tax year. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. H&r block taxcut S. H&r block taxcut enterprise is subject to U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut contractor. H&r block taxcut 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. H&r block taxcut There is no dollar limit for condition (3) if the contractor is from a country other than the United States. H&r block taxcut Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet four requirements. H&r block taxcut They are in the United States for no more than 183 days during the tax year. H&r block taxcut Their income is paid by or for an employer who is not a resident of the United States. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut Their net income received for the services is not more than $5,000 during the tax year. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut If the ship or aircraft is operated by a U. H&r block taxcut S. H&r block taxcut enterprise, the pay is subject to U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. H&r block taxcut Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. H&r block taxcut S. H&r block taxcut corporations are exempt from U. H&r block taxcut S. H&r block taxcut tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. H&r block taxcut Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. H&r block taxcut Under that provision, business profits are exempt from U. H&r block taxcut S. H&r block taxcut income tax unless the individual has a permanent establishment in the United States. H&r block taxcut If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. H&r block taxcut Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. H&r block taxcut The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block taxcut Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the following three requirements are met. H&r block taxcut The resident is in the United States for no more than 183 days in any 12-month period. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. H&r block taxcut If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. H&r block taxcut S. H&r block taxcut tax if the residents meet four requirements. H&r block taxcut They are in the United States for no more than 182 days during the tax year. H&r block taxcut They are employees of a resident of Korea or of a permanent establishment maintained in Korea. H&r block taxcut Their compensation is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut Their income for those services is not more than $3,000. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block taxcut Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the following requirements are met. H&r block taxcut 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. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. H&r block taxcut S. H&r block taxcut enterprise. H&r block taxcut The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut 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. H&r block taxcut Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available, they are taxed only on the income attributable to the fixed base. H&r block taxcut Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the following requirements are met. H&r block taxcut 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. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. H&r block taxcut S. H&r block taxcut enterprise. H&r block taxcut The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut 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. H&r block taxcut Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if they do not have a fixed base regularly available to them in the United States for performing the services. H&r block taxcut If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. H&r block taxcut Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. H&r block taxcut The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. H&r block taxcut S. H&r block taxcut enterprise. H&r block taxcut The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut Under that provision, business profits are exempt from U. H&r block taxcut S. H&r block taxcut income tax unless the individual has a permanent establishment in the United States. H&r block taxcut If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. H&r block taxcut Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the residents meet the following requirements. H&r block taxcut They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. H&r block taxcut Their income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut tax. H&r block taxcut Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the individual is a member of the regular complement of the ship or aircraft. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut If they have a fixed base available, they are taxed only on income attributable to the fixed base. H&r block taxcut Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut tax if the following three requirements are met. H&r block taxcut The resident is present in the United States for no more than 183 days in a 12-month period. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a resident of the United States. H&r block taxcut The income is not borne by a permanent establishment or fixed base that the employer has in the United States. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut 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. H&r block taxcut This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. H&r block taxcut Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. H&r block taxcut S. H&r block taxcut tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the residents meet three requirements. H&r block taxcut They are in the United States for less than 183 days during the tax year. H&r block taxcut 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. H&r block taxcut Their income is not borne by a permanent establishment that the employer has in the United States. H&r block taxcut Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the individual is a member of the regular complement of the ship or aircraft. H&r block taxcut 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. H&r block taxcut 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. H&r block taxcut S. H&r block taxcut income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. H&r block taxcut Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. H&r block taxcut S. H&r block taxcut income tax if the following three requirements are met. H&r block taxcut The resident is in the United States for no more than 183 days during the tax year. H&r block taxcut The income is paid by, or on behalf of, an employer who is not a U. H&r block taxcut S. H&r block taxcut resident. H&r block taxcut The income is not borne by a permanent establishment or fixed base the employer has in the United States. H&r block taxcut Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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The H&r Block Taxcut

H&r block taxcut 5. H&r block taxcut   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. H&r block taxcut Line 2. H&r block taxcut Lines 3a and 3b. H&r block taxcut Lines 4a and 4b. H&r block taxcut Line 5. H&r block taxcut Line 6. H&r block taxcut Line 7. H&r block taxcut Line 9. H&r block taxcut Line 15. H&r block taxcut Illustrated Example of Form 5074Part I. H&r block taxcut Part II. H&r block taxcut Part III. H&r block taxcut Illustrated Example of Form 8689Part I. H&r block taxcut Part II. H&r block taxcut Part III. H&r block taxcut Part IV. H&r block taxcut Use the following examples to help you complete the correct attachment to your Form 1040. H&r block taxcut The completed form for each example is shown on the pages that follow. H&r block taxcut Illustrated Example of Form 4563 John Black is a U. H&r block taxcut S. H&r block taxcut citizen, single, and under 65. H&r block taxcut He was a bona fide resident of American Samoa during all of 2013. H&r block taxcut John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. H&r block taxcut S. H&r block taxcut corporations) is more than his adjusted filing requirement for single filers under 65. H&r block taxcut (See Filing Requirement if Possession Income Is Excluded in chapter 4. H&r block taxcut ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. H&r block taxcut See Bona Fide Resident of American Samoa in chapter 3. H&r block taxcut Completing Form 4563. H&r block taxcut   John enters his name and social security number at the top of the form. H&r block taxcut Line 1. H&r block taxcut   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. H&r block taxcut Because he is still a bona fide resident, he enters “not ended” in the second blank space. H&r block taxcut Line 2. H&r block taxcut   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. H&r block taxcut Lines 3a and 3b. H&r block taxcut   He checks “No” on line 3a because no family members lived with him. H&r block taxcut He leaves line 3b blank. H&r block taxcut Lines 4a and 4b. H&r block taxcut   He checks “No” on line 4a because he did not maintain a home outside American Samoa. H&r block taxcut He leaves line 4b blank. H&r block taxcut Line 5. H&r block taxcut   He enters the name and address of his employer, Samoa Products Co. H&r block taxcut It is a private American Samoa corporation. H&r block taxcut Line 6. H&r block taxcut   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. H&r block taxcut That was his only trip outside American Samoa during the year. H&r block taxcut Line 7. H&r block taxcut   He enters the $24,000 in wages he received from Samoa Products Co. H&r block taxcut Line 9. H&r block taxcut   He received $220 in dividends from an American Samoa corporation, which he enters here. H&r block taxcut He also received $10,000 of dividends from a U. H&r block taxcut S. H&r block taxcut corporation, but he will enter that amount only on his Form 1040 because the U. H&r block taxcut S. H&r block taxcut dividends do not qualify for the possession exclusion. H&r block taxcut Line 15. H&r block taxcut   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. H&r block taxcut He will not enter his excluded income on Form 1040. H&r block taxcut However, he will attach his completed Form 4563 to his Form 1040. H&r block taxcut Illustrated Example of Form 5074 Tracy Grey is a U. H&r block taxcut S. H&r block taxcut citizen who is a self-employed fisheries consultant with a tax home in New York. H&r block taxcut Her only income for 2013 was net self-employment income of $80,000. H&r block taxcut Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. H&r block taxcut Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. H&r block taxcut She was not a bona fide resident of Guam during 2013. H&r block taxcut Tracy completes Form 1040 (not illustrated), reporting her worldwide income. H&r block taxcut Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. H&r block taxcut All amounts reported on Form 5074 are also reported on her Form 1040. H&r block taxcut See U. H&r block taxcut S. H&r block taxcut Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. H&r block taxcut Completing Form 5074. H&r block taxcut   Tracy enters her name and social security number at the top of the form. H&r block taxcut Part I. H&r block taxcut   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. H&r block taxcut She has no other income from Guam, so the total on line 16 is $20,000. H&r block taxcut Part II. H&r block taxcut   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. H&r block taxcut She enters $1,413 on line 21 and line 28. H&r block taxcut Her adjusted gross income on line 29 is $18,587. H&r block taxcut Part III. H&r block taxcut   Tracy made estimated tax payments of $1,409. H&r block taxcut She enters this amount on line 30, and again on line 34 as the total payments. H&r block taxcut Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. H&r block taxcut In 2013, they received $14,400 in income from the rental of a condominium they own in the U. H&r block taxcut S. H&r block taxcut Virgin Islands (USVI). H&r block taxcut The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. H&r block taxcut They were not bona fide residents of the USVI during the entire tax year. H&r block taxcut The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). H&r block taxcut The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. H&r block taxcut The Morenos also complete Form 8689 to determine how much of their U. H&r block taxcut S. H&r block taxcut tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. H&r block taxcut S. H&r block taxcut Virgin Islands. H&r block taxcut See U. H&r block taxcut S. H&r block taxcut Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. H&r block taxcut The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. H&r block taxcut At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. H&r block taxcut The Virgin Islands Bureau of Internal Revenue will process this copy. H&r block taxcut Completing Form 8689. H&r block taxcut   Juan and Carla enter their names and Juan's social security number at the top of the form. H&r block taxcut Part I. H&r block taxcut   The Morenos enter their income from the USVI in Part I (see later). H&r block taxcut The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. H&r block taxcut The Morenos' total USVI income of $6,700 is entered on line 16. H&r block taxcut Part II. H&r block taxcut   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. H&r block taxcut Their USVI adjusted gross income (AGI) is $6,700. H&r block taxcut Part III. H&r block taxcut   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). H&r block taxcut Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. H&r block taxcut   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. H&r block taxcut Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. H&r block taxcut 122) and enter that as a decimal on line 34. H&r block taxcut They then apply that percentage to the U. H&r block taxcut S. H&r block taxcut tax entered on line 32 to find the amount of U. H&r block taxcut S. H&r block taxcut tax allocated to USVI income ($4,539 x 0. H&r block taxcut 122 = $554), and enter that amount on line 35. H&r block taxcut Part IV. H&r block taxcut   Part IV is used to show payments of income tax to the USVI only. H&r block taxcut The Morenos had no tax withheld by the U. H&r block taxcut S. H&r block taxcut Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. H&r block taxcut They include this amount ($400) in the total payments on Form 1040, line 72. H&r block taxcut On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. H&r block taxcut The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. H&r block taxcut   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. H&r block taxcut They enter this amount on line 45. H&r block taxcut They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. H&r block taxcut The Morenos will pay their USVI tax at the same time they file the copy of their U. H&r block taxcut S. H&r block taxcut income tax return with the U. H&r block taxcut S. H&r block taxcut Virgin Islands. H&r block taxcut This image is too large to be displayed in the current screen. H&r block taxcut Please click the link to view the image. H&r block taxcut Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. H&r block taxcut Please click the link to view the image. H&r block taxcut Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. H&r block taxcut Please click the link to view the image. H&r block taxcut Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications