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Myfreetaxes com sandiego Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Myfreetaxes com sandiego These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Myfreetaxes com sandiego Other adjustments to income are discussed elsewhere. Myfreetaxes com sandiego See Table V below. Myfreetaxes com sandiego Table V. Myfreetaxes com sandiego Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Myfreetaxes com sandiego IF you are looking for more information about the deduction for. Myfreetaxes com sandiego . Myfreetaxes com sandiego . Myfreetaxes com sandiego THEN see. Myfreetaxes com sandiego . Myfreetaxes com sandiego . Myfreetaxes com sandiego Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Myfreetaxes com sandiego Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Myfreetaxes com sandiego Moving expenses Publication 521, Moving Expenses. Myfreetaxes com sandiego Part of your self-employment tax Chapter 22. Myfreetaxes com sandiego Self-employed health insurance Chapter 21. Myfreetaxes com sandiego Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Myfreetaxes com sandiego Penalty on the early withdrawal of savings Chapter 7. Myfreetaxes com sandiego Contributions to an Archer MSA Publication 969. Myfreetaxes com sandiego Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Myfreetaxes com sandiego Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Myfreetaxes com sandiego Expenses from the rental of personal property Chapter 12. Myfreetaxes com sandiego Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Myfreetaxes com sandiego Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Myfreetaxes com sandiego S. Myfreetaxes com sandiego Citizens and Resident Aliens Abroad. Myfreetaxes com sandiego Jury duty pay given to your employer Chapter 12. Myfreetaxes com sandiego Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Myfreetaxes com sandiego Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Myfreetaxes com sandiego Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Myfreetaxes com sandiego Table of Contents 17. Myfreetaxes com sandiego   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Myfreetaxes com sandiego   AlimonyIntroductionSpouse or former spouse. Myfreetaxes com sandiego Divorce or separation instrument. Myfreetaxes com sandiego Useful Items - You may want to see: General RulesMortgage payments. Myfreetaxes com sandiego Taxes and insurance. Myfreetaxes com sandiego Other payments to a third party. Myfreetaxes com sandiego Instruments Executed After 1984Payments to a third party. Myfreetaxes com sandiego Exception. Myfreetaxes com sandiego Substitute payments. Myfreetaxes com sandiego Specifically designated as child support. Myfreetaxes com sandiego Contingency relating to your child. Myfreetaxes com sandiego Clearly associated with a contingency. Myfreetaxes com sandiego How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Myfreetaxes com sandiego   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Maryland

Face-to-face Tax Help

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

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

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

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

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

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

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

City Street Address Days/Hours of Service Telephone*
Annapolis 190 Admiral Cochrane Dr.
Annapolis, MD 21401

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(301) 695-7615
Baltimore 31 Hopkins Plaza
Baltimore, MD 21201

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


Services Provided

(410) 962-7969 
Frederick  201 Thomas- Johnson Dr.
Frederick, MD 21702 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.) 

 

Services Provided

(301) 695-7615 
Hagerstown  1260 Maryland Ave.
Hagerstown, MD 21740 

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

 

Services Provided

(301) 797-6624 
Landover  8401 Corporate Dr.
Landover, MD 20785 

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


Services Provided

(240) 613-7952 
LaVale  14701 National Highway 
LaVale, MD 21502 

Monday-Friday - 8:30 a.m.- 2:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

Services Provided

(301) 729-6397 
Salisbury  212 West Main St.
Salisbury, MD 21801 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 


Services Provided

(410) 677-6718
Wheaton  11510 Georgia Ave.
Wheaton, MD 20902 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 

 

Services Provided

(240) 613-8976 

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

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

The Taxpayer Advocate Service: Call (443) 853-6000 in Baltimore or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
Fallon Federal Building
31 Hopkins Plaza, Room 1432
Baltimore, MD 21201

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Myfreetaxes Com Sandiego

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