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State tax filing free online 2. State tax filing free online   Depreciation of Rental Property Table of Contents The BasicsWhat Rental Property Can Be Depreciated? When Does Depreciation Begin and End? Depreciation Methods Basis of Depreciable Property Claiming the Special Depreciation Allowance MACRS DepreciationDepreciation Systems Property Classes Under GDS Recovery Periods Under GDS Conventions Figuring Your Depreciation Deduction Figuring MACRS Depreciation Under ADS Claiming the Correct Amount of Depreciation You recover the cost of income producing property through yearly tax deductions. State tax filing free online You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return. State tax filing free online Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. State tax filing free online You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures and equipment, as an expense. State tax filing free online You can deduct depreciation only on the part of your property used for rental purposes. State tax filing free online Depreciation reduces your basis for figuring gain or loss on a later sale or exchange. State tax filing free online You may have to use Form 4562 to figure and report your depreciation. State tax filing free online See Which Forms To Use in chapter 3. State tax filing free online Also see Publication 946. State tax filing free online Section 179 deduction. State tax filing free online   The section 179 deduction is a means of recovering part or all of the cost of certain qualifying property in the year you place the property in service. State tax filing free online This deduction is not allowed for property used in connection with residential rental property. State tax filing free online See chapter 2 of Publication 946. State tax filing free online Alternative minimum tax (AMT). State tax filing free online   If you use accelerated depreciation, you may be subject to the AMT. State tax filing free online Accelerated depreciation allows you to deduct more depreciation earlier in the recovery period than you could deduct using a straight line method (same deduction each year). State tax filing free online   The prescribed depreciation methods for rental real estate are not accelerated, so the depreciation deduction is not adjusted for the AMT. State tax filing free online However, accelerated methods are generally used for other property connected with rental activities (for example, appliances and wall-to-wall carpeting). State tax filing free online   To find out if you are subject to the AMT, see the Instructions for Form 6251. State tax filing free online The Basics The following section discusses the information you will need to have about the rental property and the decisions to be made before figuring your depreciation deduction. State tax filing free online What Rental Property Can Be Depreciated? You can depreciate your property if it meets all the following requirements. State tax filing free online You own the property. State tax filing free online You use the property in your business or income-producing activity (such as rental property). State tax filing free online The property has a determinable useful life. State tax filing free online The property is expected to last more than one year. State tax filing free online Property you own. State tax filing free online   To claim depreciation, you usually must be the owner of the property. State tax filing free online You are considered as owning property even if it is subject to a debt. State tax filing free online Rented property. State tax filing free online   Generally, if you pay rent for property, you cannot depreciate that property. State tax filing free online Usually, only the owner can depreciate it. State tax filing free online However, if you make permanent improvements to leased property, you may be able to depreciate the improvements. State tax filing free online See Additions or improvements to property , later in this chapter, under Recovery Periods Under GDS. State tax filing free online Cooperative apartments. State tax filing free online   If you are a tenant-stockholder in a cooperative housing corporation and rent your cooperative apartment to others, you can deduct depreciation on your stock in the corporation. State tax filing free online See chapter 4, Special Situations. State tax filing free online Property having a determinable useful life. State tax filing free online   To be depreciable, your property must have a determinable useful life. State tax filing free online This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. State tax filing free online What Rental Property Cannot Be Depreciated? Certain property cannot be depreciated. State tax filing free online This includes land and certain excepted property. State tax filing free online Land. State tax filing free online   You cannot depreciate the cost of land because land generally does not wear out, become obsolete, or get used up. State tax filing free online But if it does, the loss is accounted for upon disposition. State tax filing free online The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and cannot be depreciated. State tax filing free online   Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. State tax filing free online These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property. State tax filing free online Example. State tax filing free online You built a new house to use as a rental and paid for grading, clearing, seeding, and planting bushes and trees. State tax filing free online Some of the bushes and trees were planted right next to the house, while others were planted around the outer border of the lot. State tax filing free online If you replace the house, you would have to destroy the bushes and trees right next to it. State tax filing free online These bushes and trees are closely associated with the house, so they have a determinable useful life. State tax filing free online Therefore, you can depreciate them. State tax filing free online Add your other land preparation costs to the basis of your land because they have no determinable life and you cannot depreciate them. State tax filing free online Excepted property. State tax filing free online   Even if the property meets all the requirements listed earlier under What Rental Property Can Be Depreciated , you cannot depreciate the following property. State tax filing free online Property placed in service and disposed of (or taken out of business use) in the same year. State tax filing free online Equipment used to build capital improvements. State tax filing free online You must add otherwise allowable depreciation on the equipment during the period of construction to the basis of your improvements. State tax filing free online For more information, see chapter 1 of Publication 946. State tax filing free online When Does Depreciation Begin and End? You begin to depreciate your rental property when you place it in service for the production of income. State tax filing free online You stop depreciating it either when you have fully recovered your cost or other basis, or when you retire it from service, whichever happens first. State tax filing free online Placed in Service You place property in service in a rental activity when it is ready and available for a specific use in that activity. State tax filing free online Even if you are not using the property, it is in service when it is ready and available for its specific use. State tax filing free online Example 1. State tax filing free online On November 22 of last year, you purchased a dishwasher for your rental property. State tax filing free online The appliance was delivered on December 7, but was not installed and ready for use until January 3 of this year. State tax filing free online Because the dishwasher was not ready for use last year, it is not considered placed in service until this year. State tax filing free online If the appliance had been installed and ready for use when it was delivered in December of last year, it would have been considered placed in service in December, even if it was not actually used until this year. State tax filing free online Example 2. State tax filing free online On April 6, you purchased a house to use as residential rental property. State tax filing free online You made extensive repairs to the house and had it ready for rent on July 5. State tax filing free online You began to advertise the house for rent in July and actually rented it beginning September 1. State tax filing free online The house is considered placed in service in July when it was ready and available for rent. State tax filing free online You can begin to depreciate the house in July. State tax filing free online Example 3. State tax filing free online You moved from your home in July. State tax filing free online During August and September you made several repairs to the house. State tax filing free online On October 1, you listed the property for rent with a real estate company, which rented it on December 1. State tax filing free online The property is considered placed in service on October 1, the date when it was available for rent. State tax filing free online Conversion to business use. State tax filing free online   If you place property in service in a personal activity, you cannot claim depreciation. State tax filing free online However, if you change the property's use to business or the production of income, you can begin to depreciate it at the time of the change. State tax filing free online You place the property in service for business or income-producing use on the date of the change. State tax filing free online Example. State tax filing free online You bought a house and used it as your personal home several years before you converted it to rental property. State tax filing free online Although its specific use was personal and no depreciation was allowable, you placed the home in service when you began using it as your home. State tax filing free online You can begin to claim depreciation in the year you converted it to rental property because at that time its use changed to the production of income. State tax filing free online Idle Property Continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle (not in use). State tax filing free online For example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it is not available for rent. State tax filing free online Cost or Other Basis Fully Recovered You must stop depreciating property when the total of your yearly depreciation deductions equals your cost or other basis of your property. State tax filing free online For this purpose, your yearly depreciation deductions include any depreciation that you were allowed to claim, even if you did not claim it. State tax filing free online See Basis of Depreciable Property , later. State tax filing free online Retired From Service You stop depreciating property when you retire it from service, even if you have not fully recovered its cost or other basis. State tax filing free online You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events. State tax filing free online You sell or exchange the property. State tax filing free online You convert the property to personal use. State tax filing free online You abandon the property. State tax filing free online The property is destroyed. State tax filing free online Depreciation Methods Generally, you must use the Modified Accelerated Cost Recovery System (MACRS) to depreciate residential rental property placed in service after 1986. State tax filing free online If you placed rental property in service before 1987, you are using one of the following methods. State tax filing free online ACRS (Accelerated Cost Recovery System) for property placed in service after 1980 but before 1987. State tax filing free online Straight line or declining balance method over the useful life of property placed in service before 1981. State tax filing free online See MACRS Depreciation , later, for more information. State tax filing free online Rental property placed in service before 2013. State tax filing free online   Continue to use the same method of figuring depreciation that you used in the past. State tax filing free online Use of real property changed. State tax filing free online   Generally, you must use MACRS to depreciate real property that you acquired for personal use before 1987 and changed to business or income-producing use after 1986. State tax filing free online This includes your residence that you changed to rental use. State tax filing free online See Property Owned or Used in 1986 in Publication 946, chapter 1, for those situations in which MACRS is not allowed. State tax filing free online Improvements made after 1986. State tax filing free online   Treat an improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. State tax filing free online As a result, you can depreciate that improvement as separate property under MACRS if it is the type of property that otherwise qualifies for MACRS depreciation. State tax filing free online For more information about improvements, see Additions or improvements to property , later in this chapter under Recovery Periods Under GDS. State tax filing free online This publication discusses MACRS depreciation only. State tax filing free online If you need information about depreciating property placed in service before 1987, see Publication 534. State tax filing free online Basis of Depreciable Property The basis of property used in a rental activity is generally its adjusted basis when you place it in service in that activity. State tax filing free online This is its cost or other basis when you acquired it, adjusted for certain items occurring before you place it in service in the rental activity. State tax filing free online If you depreciate your property under MACRS, you may also have to reduce your basis by certain deductions and credits with respect to the property. State tax filing free online Basis and adjusted basis are explained in the following discussions. State tax filing free online If you used the property for personal purposes before changing it to rental use, its basis for depreciation is the lesser of its adjusted basis or its fair market value when you change it to rental use. State tax filing free online See Basis of Property Changed to Rental Use in chapter 4. State tax filing free online Cost Basis The basis of property you buy is usually its cost. State tax filing free online The cost is the amount you pay for it in cash, in debt obligation, in other property, or in services. State tax filing free online Your cost also includes amounts you pay for: Sales tax charged on the purchase (but see Exception next), Freight charges to obtain the property, and Installation and testing charges. State tax filing free online Exception. State tax filing free online   If you deducted state and local general sales taxes as an itemized deduction on Schedule A (Form 1040), do not include those sales taxes as part of your cost basis. State tax filing free online Such taxes were deductible before 1987 and after 2003. State tax filing free online Loans with low or no interest. State tax filing free online   If you buy property on any time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, less the amount considered to be unstated interest. State tax filing free online See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. State tax filing free online Real property. State tax filing free online   If you buy real property, such as a building and land, certain fees and other expenses you pay are part of your cost basis in the property. State tax filing free online Real estate taxes. State tax filing free online   If you buy real property and agree to pay real estate taxes on it that were owed by the seller and the seller does not reimburse you, the taxes you pay are treated as part of your basis in the property. State tax filing free online You cannot deduct them as taxes paid. State tax filing free online   If you reimburse the seller for real estate taxes the seller paid for you, you can usually deduct that amount. State tax filing free online Do not include that amount in your basis in the property. State tax filing free online Settlement fees and other costs. State tax filing free online   The following settlement fees and closing costs for buying the property are part of your basis in the property. State tax filing free online Abstract fees. State tax filing free online Charges for installing utility services. State tax filing free online Legal fees. State tax filing free online Recording fees. State tax filing free online Surveys. State tax filing free online Transfer taxes. State tax filing free online Title insurance. State tax filing free online Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. State tax filing free online   The following are settlement fees and closing costs you cannot include in your basis in the property. State tax filing free online Fire insurance premiums. State tax filing free online Rent or other charges relating to occupancy of the property before closing. State tax filing free online Charges connected with getting or refinancing a loan, such as: Points (discount points, loan origination fees), Mortgage insurance premiums, Loan assumption fees, Cost of a credit report, and Fees for an appraisal required by a lender. State tax filing free online   Also, do not include amounts placed in escrow for the future payment of items such as taxes and insurance. State tax filing free online Assumption of a mortgage. State tax filing free online   If you buy property and become liable for an existing mortgage on the property, your basis is the amount you pay for the property plus the amount remaining to be paid on the mortgage. State tax filing free online Example. State tax filing free online You buy a building for $60,000 cash and assume a mortgage of $240,000 on it. State tax filing free online Your basis is $300,000. State tax filing free online Separating cost of land and buildings. State tax filing free online   If you buy buildings and your cost includes the cost of the land on which they stand, you must divide the cost between the land and the buildings to figure the basis for depreciation of the buildings. State tax filing free online The part of the cost that you allocate to each asset is the ratio of the fair market value of that asset to the fair market value of the whole property at the time you buy it. State tax filing free online   If you are not certain of the fair market values of the land and the buildings, you can divide the cost between them based on their assessed values for real estate tax purposes. State tax filing free online Example. State tax filing free online You buy a house and land for $200,000. State tax filing free online The purchase contract does not specify how much of the purchase price is for the house and how much is for the land. State tax filing free online The latest real estate tax assessment on the property was based on an assessed value of $160,000, of which $136,000 was for the house and $24,000 was for the land. State tax filing free online You can allocate 85% ($136,000 ÷ $160,000) of the purchase price to the house and 15% ($24,000 ÷ $160,000) of the purchase price to the land. State tax filing free online Your basis in the house is $170,000 (85% of $200,000) and your basis in the land is $30,000 (15% of $200,000). State tax filing free online Basis Other Than Cost You cannot use cost as a basis for property that you received: In return for services you performed; In an exchange for other property; As a gift; From your spouse, or from your former spouse as the result of a divorce; or As an inheritance. State tax filing free online If you received property in one of these ways, see Publication 551 for information on how to figure your basis. State tax filing free online Adjusted Basis To figure your property's basis for depreciation, you may have to make certain adjustments (increases and decreases) to the basis of the property for events occurring between the time you acquired the property and the time you placed it in service for business or the production of income. State tax filing free online The result of these adjustments to the basis is the adjusted basis. State tax filing free online Increases to basis. State tax filing free online   You must increase the basis of any property by the cost of all items properly added to a capital account. State tax filing free online These include the following. State tax filing free online The cost of any additions or improvements made before placing your property into service as a rental that have a useful life of more than 1 year. State tax filing free online Amounts spent after a casualty to restore the damaged property. State tax filing free online The cost of extending utility service lines to the property. State tax filing free online Legal fees, such as the cost of defending and perfecting title, or settling zoning issues. State tax filing free online Additions or improvements. State tax filing free online   Add to the basis of your property the amount an addition or improvement actually cost you, including any amount you borrowed to make the addition or improvement. State tax filing free online This includes all direct costs, such as material and labor, but does not include your own labor. State tax filing free online It also includes all expenses related to the addition or improvement. State tax filing free online   For example, if you had an architect draw up plans for remodeling your property, the architect's fee is a part of the cost of the remodeling. State tax filing free online Or, if you had your lot surveyed to put up a fence, the cost of the survey is a part of the cost of the fence. State tax filing free online   Keep separate accounts for depreciable additions or improvements made after you place the property in service in your rental activity. State tax filing free online For information on depreciating additions or improvements, see Additions or improvements to property , later in this chapter, under Recovery Periods Under GDS. State tax filing free online    The cost of landscaping improvements is usually treated as an addition to the basis of the land, which is not depreciable. State tax filing free online However, see What Rental Property Cannot Be Depreciated, earlier. State tax filing free online Assessments for local improvements. State tax filing free online   Assessments for items which tend to increase the value of property, such as streets and sidewalks, must be added to the basis of the property. State tax filing free online For example, if your city installs curbing on the street in front of your house, and assesses you and your neighbors for its cost, you must add the assessment to the basis of your property. State tax filing free online Also add the cost of legal fees paid to obtain a decrease in an assessment levied against property to pay for local improvements. State tax filing free online You cannot deduct these items as taxes or depreciate them. State tax filing free online    However, you can deduct as taxes, charges or assessments for maintenance, repairs, or interest charges related to the improvements. State tax filing free online Do not add them to your basis in the property. State tax filing free online Deducting vs. State tax filing free online capitalizing costs. State tax filing free online   Do not add to your basis costs you can deduct as current expenses. State tax filing free online However, there are certain costs you can choose either to deduct or to capitalize. State tax filing free online If you capitalize these costs, include them in your basis. State tax filing free online If you deduct them, do not include them in your basis. State tax filing free online   The costs you may choose to deduct or capitalize include carrying charges, such as interest and taxes, that you must pay to own property. State tax filing free online   For more information about deducting or capitalizing costs and how to make the election, see Carrying Charges in Publication 535, chapter 7. State tax filing free online Decreases to basis. State tax filing free online   You must decrease the basis of your property by any items that represent a return of your cost. State tax filing free online These include the following. State tax filing free online Insurance or other payment you receive as the result of a casualty or theft loss. State tax filing free online Casualty loss not covered by insurance for which you took a deduction. State tax filing free online Amount(s) you receive for granting an easement. State tax filing free online Residential energy credits you were allowed before 1986, or after 2005, if you added the cost of the energy items to the basis of your home. State tax filing free online Exclusion from income of subsidies for energy conservation measures. State tax filing free online Special depreciation allowance claimed on qualified property. State tax filing free online Depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you chose. State tax filing free online If you did not deduct enough or deducted too much in any year, see Depreciation under Decreases to Basis in Publication 551. State tax filing free online   If your rental property was previously used as your main home, you must also decrease the basis by the following. State tax filing free online Gain you postponed from the sale of your main home before May 7, 1997, if the replacement home was converted to your rental property. State tax filing free online District of Columbia first-time homebuyer credit allowed on the purchase of your main home after August 4, 1997 and before January 1, 2012. State tax filing free online Amount of qualified principal residence indebtedness discharged on or after January 1, 2007. State tax filing free online Claiming the Special Depreciation Allowance For 2013, your residential rental property may qualify for a special depreciation allowance. State tax filing free online This allowance is figured before you figure your regular depreciation deduction. State tax filing free online See Publication 946, chapter 3, for details. State tax filing free online Also see the Instructions for Form 4562, Line 14. State tax filing free online If you qualify for, but choose not to take, a special depreciation allowance, you must attach a statement to your return. State tax filing free online The details of this election are in Publication 946, chapter 3, and the Instructions for Form 4562, Line 14. State tax filing free online MACRS Depreciation Most business and investment property placed in service after 1986 is depreciated using MACRS. State tax filing free online This section explains how to determine which MACRS depreciation system applies to your property. State tax filing free online It also discusses other information you need to know before you can figure depreciation under MACRS. State tax filing free online This information includes the property's: Recovery class, Applicable recovery period, Convention, Placed-in-service date, Basis for depreciation, and Depreciation method. State tax filing free online Depreciation Systems MACRS consists of two systems that determine how you depreciate your property—the General Depreciation System (GDS) and the Alternative Depreciation System (ADS). State tax filing free online You must use GDS unless you are specifically required by law to use ADS or you elect to use ADS. State tax filing free online Excluded Property You cannot use MACRS for certain personal property (such as furniture or appliances) placed in service in your rental property in 2013 if it had been previously placed in service before 1987 when MACRS became effective. State tax filing free online In most cases, personal property is excluded from MACRS if you (or a person related to you) owned or used it in 1986 or if your tenant is a person (or someone related to the person) who owned or used it in 1986. State tax filing free online However, the property is not excluded if your 2013 deduction under MACRS (using a half-year convention) is less than the deduction you would have under ACRS. State tax filing free online For more information, see What Method Can You Use To Depreciate Your Property? in Publication 946, chapter 1. State tax filing free online Electing ADS If you choose, you can use the ADS method for most property. State tax filing free online Under ADS, you use the straight line method of depreciation. State tax filing free online The election of ADS for one item in a class of property generally applies to all property in that class that is placed in service during the tax year of the election. State tax filing free online However, the election applies on a property-by-property basis for residential rental property and nonresidential real property. State tax filing free online If you choose to use ADS for your residential rental property, the election must be made in the first year the property is placed in service. State tax filing free online Once you make this election, you can never revoke it. State tax filing free online For property placed in service during 2013, you make the election to use ADS by entering the depreciation on Form 4562, Part III, Section C, line 20c. State tax filing free online Property Classes Under GDS Each item of property that can be depreciated under MACRS is assigned to a property class, determined by its class life. State tax filing free online The property class generally determines the depreciation method, recovery period, and convention. State tax filing free online The property classes under GDS are: 3-year property, 5-year property, 7-year property, 10-year property, 15-year property, 20-year property, Nonresidential real property, and Residential rental property. State tax filing free online Under MACRS, property that you placed in service during 2013 in your rental activities generally falls into one of the following classes. State tax filing free online 5-year property. State tax filing free online This class includes computers and peripheral equipment, office machinery (typewriters, calculators, copiers, etc. State tax filing free online ), automobiles, and light trucks. State tax filing free online This class also includes appliances, carpeting, furniture, etc. State tax filing free online , used in a residential rental real estate activity. State tax filing free online Depreciation on automobiles, other property used for transportation, computers and related peripheral equipment, and property of a type generally used for entertainment, recreation, or amusement is limited. State tax filing free online See chapter 5 of Publication 946. State tax filing free online 7-year property. State tax filing free online This class includes office furniture and equipment (desks, file cabinets, etc. State tax filing free online ). State tax filing free online This class also includes any property that does not have a class life and that has not been designated by law as being in any other class. State tax filing free online 15-year property. State tax filing free online This class includes roads, fences, and shrubbery (if depreciable). State tax filing free online Residential rental property. State tax filing free online This class includes any real property that is a rental building or structure (including a mobile home) for which 80% or more of the gross rental income for the tax year is from dwelling units. State tax filing free online It does not include a unit in a hotel, motel, inn, or other establishment where more than half of the units are used on a transient basis. State tax filing free online If you live in any part of the building or structure, the gross rental income includes the fair rental value of the part you live in. State tax filing free online The other property classes do not generally apply to property used in rental activities. State tax filing free online These classes are not discussed in this publication. State tax filing free online See Publication 946 for more information. State tax filing free online Recovery Periods Under GDS The recovery period of property is the number of years over which you recover its cost or other basis. State tax filing free online The recovery periods are generally longer under ADS than GDS. State tax filing free online The recovery period of property depends on its property class. State tax filing free online Under GDS, the recovery period of an asset is generally the same as its property class. State tax filing free online Class lives and recovery periods for most assets are listed in Appendix B of Publication 946. State tax filing free online See Table 2-1 for recovery periods of property commonly used in residential rental activities. State tax filing free online Qualified Indian reservation property. State tax filing free online   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations. State tax filing free online For more information, see chapter 4 of Publication 946. State tax filing free online Additions or improvements to property. State tax filing free online   Treat additions or improvements you make to your depreciable rental property as separate property items for depreciation purposes. State tax filing free online   The property class and recovery period of the addition or improvement is the one that would apply to the original property if you had placed it in service at the same time as the addition or improvement. State tax filing free online   The recovery period for an addition or improvement to property begins on the later of: The date the addition or improvement is placed in service, or The date the property to which the addition or improvement was made is placed in service. State tax filing free online Example. State tax filing free online You own a residential rental house that you have been renting since 1986 and depreciating under ACRS. State tax filing free online You built an addition onto the house and placed it in service in 2013. State tax filing free online You must use MACRS for the addition. State tax filing free online Under GDS, the addition is depreciated as residential rental property over 27. State tax filing free online 5 years. State tax filing free online Table 2-1. State tax filing free online MACRS Recovery Periods for Property Used in Rental Activities   MACRS Recovery Period   Type of Property General Depreciation System Alternative Depreciation System   Computers and their peripheral equipment 5 years 5 years   Office machinery, such as: Typewriters Calculators Copiers 5 years 6 years   Automobiles 5 years 5 years   Light trucks 5 years 5 years   Appliances, such as: Stoves Refrigerators 5 years 9 years   Carpets 5 years 9 years   Furniture used in rental property 5 years 9 years   Office furniture and equipment, such as: Desks Files 7 years 10 years   Any property that does not have a class life and that has not been designated by law as being in any other class 7 years 12 years   Roads 15 years 20 years   Shrubbery 15 years 20 years   Fences 15 years 20 years   Residential rental property (buildings or structures) and structural components such as furnaces, waterpipes, venting, etc. State tax filing free online 27. State tax filing free online 5 years 40 years   Additions and improvements, such as a new roof The same recovery period as that of the property to which the addition or improvement is made, determined as if the property were placed in service at the same time as the addition or improvement. State tax filing free online   Conventions A convention is a method established under MACRS to set the beginning and end of the recovery period. State tax filing free online The convention you use determines the number of months for which you can claim depreciation in the year you place property in service and in the year you dispose of the property. State tax filing free online Mid-month convention. State tax filing free online    A mid-month convention is used for all residential rental property and nonresidential real property. State tax filing free online Under this convention, you treat all property placed in service, or disposed of, during any month as placed in service, or disposed of, at the midpoint of that month. State tax filing free online Mid-quarter convention. State tax filing free online   A mid-quarter convention must be used if the mid-month convention does not apply and the total depreciable basis of MACRS property placed in service in the last 3 months of a tax year (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) is more than 40% of the total basis of all such property you place in service during the year. State tax filing free online   Under this convention, you treat all property placed in service, or disposed of, during any quarter of a tax year as placed in service, or disposed of, at the midpoint of the quarter. State tax filing free online Example. State tax filing free online During the tax year, Tom Martin purchased the following items to use in his rental property. State tax filing free online He elects not to claim the special depreciation allowance discussed earlier. State tax filing free online A dishwasher for $400 that he placed in service in January. State tax filing free online Used furniture for $100 that he placed in service in September. State tax filing free online A refrigerator for $800 that he placed in service in October. State tax filing free online Tom uses the calendar year as his tax year. State tax filing free online The total basis of all property placed in service that year is $1,300. State tax filing free online The $800 basis of the refrigerator placed in service during the last 3 months of his tax year exceeds $520 (40% × $1,300). State tax filing free online Tom must use the mid-quarter convention instead of the half-year convention for all three items. State tax filing free online Half-year convention. State tax filing free online    The half-year convention is used if neither the mid-quarter convention nor the mid-month convention applies. State tax filing free online Under this convention, you treat all property placed in service, or disposed of, during a tax year as placed in service, or disposed of, at the midpoint of that tax year. State tax filing free online   If this convention applies, you deduct a half year of depreciation for the first year and the last year that you depreciate the property. State tax filing free online You deduct a full year of depreciation for any other year during the recovery period. State tax filing free online Figuring Your Depreciation Deduction You can figure your MACRS depreciation deduction in one of two ways. State tax filing free online The deduction is substantially the same both ways. State tax filing free online You can either: Actually compute the deduction using the depreciation method and convention that apply over the recovery period of the property, or Use the percentage from the MACRS percentage tables. State tax filing free online In this publication we will use the percentage tables. State tax filing free online For instructions on how to compute the deduction, see chapter 4 of Publication 946. State tax filing free online Residential rental property. State tax filing free online   You must use the straight line method and a mid-month convention for residential rental property. State tax filing free online In the first year that you claim depreciation for residential rental property, you can claim depreciation only for the number of months the property is in use, and you must use the mid-month convention (explained under Conventions , earlier). State tax filing free online 5-, 7-, or 15-year property. State tax filing free online   For property in the 5- or 7-year class, use the 200% declining balance method and a half-year convention. State tax filing free online However, in limited cases you must use the mid-quarter convention, if it applies. State tax filing free online For property in the 15-year class, use the 150% declining balance method and a half-year convention. State tax filing free online   You can also choose to use the 150% declining balance method for property in the 5- or 7-year class. State tax filing free online The choice to use the 150% method for one item in a class of property applies to all property in that class that is placed in service during the tax year of the election. State tax filing free online You make this election on Form 4562. State tax filing free online In Part III, column (f), enter “150 DB. State tax filing free online ” Once you make this election, you cannot change to another method. State tax filing free online   If you use either the 200% or 150% declining balance method, you figure your deduction using the straight line method in the first tax year that the straight line method gives you an equal or larger deduction. State tax filing free online   You can also choose to use the straight line method with a half-year or mid-quarter convention for 5-, 7-, or 15-year property. State tax filing free online The choice to use the straight line method for one item in a class of property applies to all property in that class that is placed in service during the tax year of the election. State tax filing free online You elect the straight line method on Form 4562. State tax filing free online In Part III, column (f), enter “S/L. State tax filing free online ” Once you make this election, you cannot change to another method. State tax filing free online MACRS Percentage Tables You can use the percentages in Table 2-2, earlier, to compute annual depreciation under MACRS. State tax filing free online The tables show the percentages for the first few years or until the change to the straight line method is made. State tax filing free online See Appendix A of Publication 946 for complete tables. State tax filing free online The percentages in Tables 2-2a, 2-2b, and 2-2c make the change from declining balance to straight line in the year that straight line will give a larger deduction. State tax filing free online If you elect to use the straight line method for 5-, 7-, or 15-year property, or the 150% declining balance method for 5- or 7-year property, use the tables in Appendix A of Publication 946. State tax filing free online How to use the percentage tables. State tax filing free online   You must apply the table rates to your property's unadjusted basis (defined below) each year of the recovery period. State tax filing free online   Once you begin using a percentage table to figure depreciation, you must continue to use it for the entire recovery period unless there is an adjustment to the basis of your property for a reason other than: Depreciation allowed or allowable, or An addition or improvement that is depreciated as a separate item of property. State tax filing free online   If there is an adjustment for any reason other than (1) or (2), for example, because of a deductible casualty loss, you can no longer use the table. State tax filing free online For the year of the adjustment and for the remaining recovery period, figure depreciation using the property's adjusted basis at the end of the year and the appropriate depreciation method, as explained earlier under Figuring Your Depreciation Deduction . State tax filing free online See Figuring the Deduction Without Using the Tables in Publication 946, chapter 4. State tax filing free online Unadjusted basis. State tax filing free online   This is the same basis you would use to figure gain on a sale (see Basis of Depreciable Property , earlier), but without reducing your original basis by any MACRS depreciation taken in earlier years. State tax filing free online   However, you do reduce your original basis by other amounts claimed on the property, including: Any amortization, Any section 179 deduction, and Any special depreciation allowance. State tax filing free online For more information, see chapter 4 of Publication 946. State tax filing free online Please click here for the text description of the image. State tax filing free online Table 2-2 Tables 2-2a, 2-2b, and 2-2c. State tax filing free online   The percentages in these tables take into account the half-year and mid-quarter conventions. State tax filing free online Use Table 2-2a for 5-year property, Table 2-2b for 7-year property, and Table 2-2c for 15-year property. State tax filing free online Use the percentage in the second column (half-year convention) unless you are required to use the mid-quarter convention (explained earlier). State tax filing free online If you must use the mid-quarter convention, use the column that corresponds to the calendar year quarter in which you placed the property in service. State tax filing free online Example 1. State tax filing free online You purchased a stove and refrigerator and placed them in service in June. State tax filing free online Your basis in the stove is $600 and your basis in the refrigerator is $1,000. State tax filing free online Both are 5-year property. State tax filing free online Using the half-year convention column in Table 2-2a, the depreciation percentage for Year 1 is 20%. State tax filing free online For that year your depreciation deduction is $120 ($600 × . State tax filing free online 20) for the stove and $200 ($1,000 × . State tax filing free online 20) for the refrigerator. State tax filing free online For Year 2, the depreciation percentage is 32%. State tax filing free online That year's depreciation deduction will be $192 ($600 × . State tax filing free online 32) for the stove and $320 ($1,000 × . State tax filing free online 32) for the refrigerator. State tax filing free online Example 2. State tax filing free online Assume the same facts as in Example 1, except you buy the refrigerator in October instead of June. State tax filing free online Since the refrigerator was placed in service in the last 3 months of the tax year, and its basis ($1,000) is more than 40% of the total basis of all property placed in service during the year ($1,600 × . State tax filing free online 40 = $640), you are required to use the mid-quarter convention to figure depreciation on both the stove and refrigerator. State tax filing free online Because you placed the refrigerator in service in October, you use the fourth quarter column of Table 2-2a and find the depreciation percentage for Year 1 is 5%. State tax filing free online Your depreciation deduction for the refrigerator is $50 ($1,000 x . State tax filing free online 05). State tax filing free online Because you placed the stove in service in June, you use the second quarter column of Table 2-2a and find the depreciation percentage for Year 1 is 25%. State tax filing free online For that year, your depreciation deduction for the stove is $150 ($600 x . State tax filing free online 25). State tax filing free online Table 2-2d. State tax filing free online    Use this table when you are using the GDS 27. State tax filing free online 5 year option for residential rental property. State tax filing free online Find the row for the month that you placed the property in service. State tax filing free online Use the percentages listed for that month to figure your depreciation deduction. State tax filing free online The mid-month convention is taken into account in the percentages shown in the table. State tax filing free online Continue to use the same row (month) under the column for the appropriate year. State tax filing free online Example. State tax filing free online You purchased a single family rental house for $185,000 and placed it in service on February 8. State tax filing free online The sales contract showed that the building cost $160,000 and the land cost $25,000. State tax filing free online Your basis for depreciation is its original cost, $160,000. State tax filing free online This is the first year of service for your residential rental property and you decide to use GDS which has a recovery period of 27. State tax filing free online 5 years. State tax filing free online Using Table 2-2d, you find that the percentage for property placed in service in February of Year 1 is 3. State tax filing free online 182%. State tax filing free online That year's depreciation deduction is $5,091 ($160,000 x . State tax filing free online 03182). State tax filing free online Figuring MACRS Depreciation Under ADS Table 2–1, earlier, shows the ADS recovery periods for property used in rental activities. State tax filing free online See Appendix B in Publication 946 for other property. State tax filing free online If your property is not listed in Appendix B, it is considered to have no class life. State tax filing free online Under ADS, personal property with no class life is depreciated using a recovery period of 12 years. State tax filing free online Use the mid-month convention for residential rental property and nonresidential real property. State tax filing free online For all other property, use the half-year or mid-quarter convention, as appropriate. State tax filing free online See Publication 946 for ADS depreciation tables. State tax filing free online Claiming the Correct Amount of Depreciation You should claim the correct amount of depreciation each tax year. State tax filing free online If you did not claim all the depreciation you were entitled to deduct, you must still reduce your basis in the property by the full amount of depreciation that you could have deducted. State tax filing free online For more information, see Depreciation under Decreases to Basis in Publication 551. State tax filing free online If you deducted an incorrect amount of depreciation for property in any year, you may be able to make a correction by filing Form 1040X, Amended U. State tax filing free online S. State tax filing free online Individual Income Tax Return. State tax filing free online If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amount of depreciation. State tax filing free online Filing an amended return. State tax filing free online   You can file an amended return to correct the amount of depreciation claimed for any property in any of the following situations. State tax filing free online You claimed the incorrect amount because of a mathematical error made in any year. State tax filing free online You claimed the incorrect amount because of a posting error made in any year. State tax filing free online You have not adopted a method of accounting for property placed in service by you in tax years ending after December 29, 2003. State tax filing free online You claimed the incorrect amount on property placed in service by you in tax years ending before December 30, 2003. State tax filing free online   Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return for the property used in your rental activity. State tax filing free online This also occurs when you use the same impermissible method of determining depreciation (for example, using the wrong MACRS recovery period) in two or more consecutively filed tax returns. State tax filing free online   If an amended return is allowed, you must file it by the later of the following dates. State tax filing free online 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. State tax filing free online A return filed before an unextended due date is considered filed on that due date. State tax filing free online 2 years from the time you paid your tax for that year. State tax filing free online Changing your accounting method. State tax filing free online   To change your accounting method, you generally must file Form 3115, Application for Change in Accounting Method, to get the consent of the IRS. State tax filing free online In some instances, that consent is automatic. State tax filing free online For more information, see Changing Your Accounting Method in Publication 946,  chapter 1. State tax filing free online Prev  Up  Next   Home   More Online Publications
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State tax filing free online 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. State tax filing free online Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. State tax filing free online S. State tax filing free online income taxes on certain items of income they receive from sources within the United States. State tax filing free online These reduced rates and exemptions vary among countries and specific items of income. State tax filing free online 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. State tax filing free online Also see Publication 519. State tax filing free online Many of the individual states of the United States tax the income of their residents. State tax filing free online 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. State tax filing free online Tax treaties reduce the U. State tax filing free online S. State tax filing free online taxes of residents of foreign countries. State tax filing free online With certain exceptions, they do not reduce the U. State tax filing free online S. State tax filing free online taxes of U. State tax filing free online S. State tax filing free online citizens or residents. State tax filing free online U. State tax filing free online S. State tax filing free online citizens and residents are subject to U. State tax filing free online S. State tax filing free online income tax on their worldwide income. State tax filing free online Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. State tax filing free online S. State tax filing free online 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. State tax filing free online Foreign taxing authorities sometimes require certification from the U. State tax filing free online S. State tax filing free online Government that an applicant filed an income tax return as a U. State tax filing free online S. State tax filing free online citizen or resident, as part of the proof of entitlement to the treaty benefits. State tax filing free online See Form 8802, Application for United States Residency Certification, to request a certification. State tax filing free online Disclosure of a treaty-based position that reduces your tax. State tax filing free online   If you take the position that any U. State tax filing free online S. State tax filing free online tax is overruled or otherwise reduced by a U. State tax filing free online S. State tax filing free online treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. State tax filing free online 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. State tax filing free online 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. State tax filing free online For more information, see Publication 519 and the Form 8833 instructions. State tax filing free online   If you fail to file Form 8833, you may have to pay a $1,000 penalty. State tax filing free online Corporations are subject to a $10,000 penalty for each failure. State tax filing free online 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. State tax filing free online Pay for certain personal services performed in the United States. State tax filing free online Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. State tax filing free online Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. State tax filing free online Wages, salaries, and pensions paid by a foreign government. State tax filing free online Personal Services Income Pay for certain personal services performed in the United States is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online For this purpose, the word “day” means a day during any part of which you are physically present in the United States. State tax filing free online Terms defined. State tax filing free online   Several terms appear in many of the discussions that follow. State tax filing free online The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. State tax filing free online The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. State tax filing free online   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. State tax filing free online   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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online Regardless of these limits, income of Bangladesh entertainers is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online If the ship or aircraft is operated by a U. State tax filing free online S. State tax filing free online enterprise, the income is subject to U. State tax filing free online S. State tax filing free online tax. State tax filing free online If the resident of Bangladesh is a shareholder in a U. State tax filing free online S. State tax filing free online corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. State tax filing free online S. State tax filing free online corporation. State tax filing free online 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. State tax filing free online S. State tax filing free online tax at the rate of 15%. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online S. State tax filing free online residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. State tax filing free online S. State tax filing free online residents), and Do not have a regular base available in the United States for performing the services. State tax filing free online 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. State tax filing free online Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online tax if the residents meet four requirements. State tax filing free online They are in the United States for no more than 183 days during the calendar year. State tax filing free online The income earned in the calendar year in the United States is not more than $5,000. State tax filing free online Their income is paid by or for an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online The income is not borne by a permanent establishment or regular base of the employer in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online Under that provision, business profits are exempt from U. State tax filing free online S. State tax filing free online income tax unless the individual has a permanent establishment in the United States. State tax filing free online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax filing free online Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax. State tax filing free online 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. State tax filing free online Under that provision, business profits are exempt from U. State tax filing free online S. State tax filing free online income tax unless the individual has a permanent establishment in the United States. State tax filing free online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax filing free online 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. State tax filing free online Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online company. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax. State tax filing free online 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. State tax filing free online Under that provision, business profits are exempt from U. State tax filing free online S. State tax filing free online income tax unless the individual has a permanent establishment in the United States. State tax filing free online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax filing free online 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. State tax filing free online Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. State tax filing free online S. State tax filing free online tax if it is not more than $10,000 for the year. State tax filing free online 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. State tax filing free online S. State tax filing free online resident, and is not borne by a permanent establishment in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online S. State tax filing free online resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. State tax filing free online These exemptions do not apply to directors' fees for service on the board of directors of a U. State tax filing free online S. State tax filing free online corporation. State tax filing free online 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). State tax filing free online However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. State tax filing free online S. State tax filing free online and Chinese governments is exempt from U. State tax filing free online S. State tax filing free online tax. State tax filing free online Commonwealth of Independent States Income that residents of a C. State tax filing free online I. State tax filing free online S. State tax filing free online member receive for performing personal services in the United States is exempt from U. State tax filing free online S. State tax filing free online income tax if those residents are in the United States for no more than 183 days during the tax year. State tax filing free online 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. State tax filing free online I. State tax filing free online S. State tax filing free online member or a resident of a C. State tax filing free online I. State tax filing free online S. State tax filing free online member is exempt from U. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online Directors' fees received by residents of Cyprus for service on the board of directors of a U. State tax filing free online S. State tax filing free online corporation are exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available, they are taxed only on income attributable to the fixed base. State tax filing free online Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the following three requirements are met. State tax filing free online The resident is present in the United States for no more than 183 days in any 12-month period. State tax filing free online The income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax. State tax filing free online If the ship or aircraft is operated by a U. State tax filing free online S. State tax filing free online enterprise, the income is subject to U. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they are in the United States for no more than 89 days during the tax year. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the residents meet four requirements. State tax filing free online They are in the United States for no more than 89 days during the tax year. State tax filing free online They are employees of a resident of, or a permanent establishment in, Egypt. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online Their income is subject to Egyptian tax. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available, they are taxed on the income attributable to the fixed base. State tax filing free online Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the following requirements are met. State tax filing free online 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. State tax filing free online The income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the residents meet three requirements. State tax filing free online They are in the United States for no more than 183 days during any 12-month period. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the residents meet three requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online 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. State tax filing free online Regardless of these limits, income of French entertainers or sportsmen is exempt from U. State tax filing free online S. State tax filing free online tax if their visit is principally supported by public funds of France. State tax filing free online 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. State tax filing free online 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. State tax filing free online Under that provision, business profits are exempt from U. State tax filing free online S. State tax filing free online income tax unless the individual has a permanent establishment in the United States. State tax filing free online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax filing free online 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. State tax filing free online S. State tax filing free online tax if the residents meet three requirements. State tax filing free online They are in the United States for no more than 183 days during the calendar year. State tax filing free online The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online The income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online Income of German entertainers or athletes is exempt from U. State tax filing free online S. State tax filing free online tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. State tax filing free online Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online The pay, regardless of amount, is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the residents meet three requirements. State tax filing free online They are in the United States for no more than 183 days during the tax year. State tax filing free online Their income is paid by or on behalf of an employer who is not a resident of the United States. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online If the ship or aircraft is operated by a U. State tax filing free online S. State tax filing free online enterprise, the pay is subject to U. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online Under that provision, business profits are exempt from U. State tax filing free online S. State tax filing free online income tax unless the individual has a permanent establishment in the United States. State tax filing free online If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State tax filing free online Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online company. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available, they are taxed only on income attributable to the fixed base. State tax filing free online Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet three requirements. State tax filing free online They are present in the United States for no more than 183 days during the tax year. State tax filing free online The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online enterprise. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax filing free online Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet three requirements. State tax filing free online They are present in the United States no more than 119 days during any consecutive 12-month period. State tax filing free online The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online The income is not borne or reimbursed by a permanent establishment the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online tax if the individual is a member of the regular complement of the ship or aircraft. State tax filing free online 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. State tax filing free online Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online However, amounts received for attending meetings in Ireland are not subject to U. State tax filing free online S. State tax filing free online income tax. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they are in the United States for no more than 182 days during the tax year. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the residents meet four requirements. State tax filing free online They are in the United States for no more than 182 days during the tax year. State tax filing free online They are employees of a resident of, or a permanent establishment in, Israel. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online Their income is subject to Israeli tax. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the following requirements are met. State tax filing free online The residents are in the United States for no more than 183 days during the tax year. State tax filing free online The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. State tax filing free online S. State tax filing free online enterprise is subject to U. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online S. State tax filing free online contractor. State tax filing free online 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. State tax filing free online There is no dollar limit for condition (3) if the contractor is from a country other than the United States. State tax filing free online Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet four requirements. State tax filing free online They are in the United States for no more than 183 days during the tax year. State tax filing free online Their income is paid by or for an employer who is not a resident of the United States. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online Their net income received for the services is not more than $5,000 during the tax year. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online If the ship or aircraft is operated by a U. State tax filing free online S. State tax filing free online enterprise, the pay is subject to U. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. State tax filing free online S. State tax filing free online corporations are exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online Under that provision, business profits are exempt from U. State tax filing free online S. State tax filing free online income tax unless the individual has a permanent establishment in the United States. State tax filing free online If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. State tax filing free online Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax filing free online Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the following three requirements are met. State tax filing free online The resident is in the United States for no more than 183 days in any 12-month period. State tax filing free online The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online tax if the residents meet four requirements. State tax filing free online They are in the United States for no more than 182 days during the tax year. State tax filing free online They are employees of a resident of Korea or of a permanent establishment maintained in Korea. State tax filing free online Their compensation is not borne by a permanent establishment that the employer has in the United States. State tax filing free online Their income for those services is not more than $3,000. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax filing free online Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the following requirements are met. State tax filing free online 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. State tax filing free online The income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online enterprise. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State tax filing free online Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the following requirements are met. State tax filing free online 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. State tax filing free online The income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online enterprise. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State tax filing free online If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State tax filing free online Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online enterprise. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online Under that provision, business profits are exempt from U. State tax filing free online S. State tax filing free online income tax unless the individual has a permanent establishment in the United States. State tax filing free online If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. State tax filing free online Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the residents meet the following requirements. State tax filing free online They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State tax filing free online Their income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online tax. State tax filing free online Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. State tax filing free online S. State tax filing free online income tax if the individual is a member of the regular complement of the ship or aircraft. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online If they have a fixed base available, they are taxed only on income attributable to the fixed base. State tax filing free online Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online tax if the following three requirements are met. State tax filing free online The resident is present in the United States for no more than 183 days in a 12-month period. State tax filing free online The income is paid by, or on behalf of, an employer who is not a resident of the United States. State tax filing free online The income is not borne by a permanent establishment or fixed base that the employer has in the United States. State tax filing free online 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. State tax filing free online S. State tax filing free online resident. State tax filing free online 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. State tax filing free online This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. State tax filing free online Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. State tax filing free online S. State tax filing free online tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. State tax filing free online 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. State tax filing free online S. State tax filing free online 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. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the residents meet three requirements. State tax filing free online They are in the United States for less than 183 days during the tax year. State tax filing free online 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. State tax filing free online Their income is not borne by a permanent establishment that the employer has in the United States. State tax filing free online Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the individual is a member of the regular complement of the ship or aircraft. State tax filing free online 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. State tax filing free online 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. State tax filing free online S. State tax filing free online income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. State tax filing free online Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. State tax filing free online S. State tax filing free online income tax if the following three requirements are met. State tax filing free online The resident is in the United States for no more than 183 days during the tax year. State tax filing free online The income is paid by, or on behalf of, an employer who is not a U. State tax filing free online S. State tax filing free online resident. State tax filing free online The income is not borne by a permanent establishment or fixed base the employer has in the United States. State tax filing free online Income received by a Netherlands resident for employment as a member of the regular complement of a ship or