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2009 Tax Returns

How Do I File An Amended Federal Tax Return2009 Taxes Late1040x Online FreeSchedule C Ez FormFree State Tax Filing OnlyAmend Taxes 2010File An Extension OnlineState Tax Return FormsDo My 2012 Taxes Online For FreeFree 1040x Tax FormsState Taxes Online For FreeHow To File A 1040x2011 Tax Form 1040Download State Tax Forms FreeFree Online State TaxH And R Block Free Tax2007 Tax Return FormsSoftware For 1040nrFiling An Amended Return For 20122011 Taxes Online2011 Taxes Online FreeHow To Amend Previous Tax ReturnsUnemployment TaxesFree Tax Filing 2013Go 2011 Taxes 2013Can I File My 2012 Taxes NowHelp Filing An Amended Tax ReturnTax Forms 1040 EzTax Form 1040ez 2011Tax Software For 2011Free State Income Tax E FileH And R Block Free Tax FilingPa Ez FormPrintable 1040ez Tax FormAmend My 2011 Tax Return1040nr OnlineFree 2009 Tax SoftwareFree Irs Tax FilingTax Cut Free FileAmmend Return

2009 Tax Returns

2009 tax returns Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. 2009 tax returns These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. 2009 tax returns Other adjustments to income are discussed elsewhere. 2009 tax returns See Table V below. 2009 tax returns Table V. 2009 tax returns Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. 2009 tax returns IF you are looking for more information about the deduction for. 2009 tax returns . 2009 tax returns . 2009 tax returns THEN see. 2009 tax returns . 2009 tax returns . 2009 tax returns Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. 2009 tax returns Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2009 tax returns Moving expenses Publication 521, Moving Expenses. 2009 tax returns Part of your self-employment tax Chapter 22. 2009 tax returns Self-employed health insurance Chapter 21. 2009 tax returns Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 2009 tax returns Penalty on the early withdrawal of savings Chapter 7. 2009 tax returns Contributions to an Archer MSA Publication 969. 2009 tax returns Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. 2009 tax returns Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. 2009 tax returns Expenses from the rental of personal property Chapter 12. 2009 tax returns Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. 2009 tax returns Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. 2009 tax returns S. 2009 tax returns Citizens and Resident Aliens Abroad. 2009 tax returns Jury duty pay given to your employer Chapter 12. 2009 tax returns Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2009 tax returns Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. 2009 tax returns Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. 2009 tax returns Table of Contents 17. 2009 tax returns   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. 2009 tax returns   AlimonyIntroductionSpouse or former spouse. 2009 tax returns Divorce or separation instrument. 2009 tax returns Useful Items - You may want to see: General RulesMortgage payments. 2009 tax returns Taxes and insurance. 2009 tax returns Other payments to a third party. 2009 tax returns Instruments Executed After 1984Payments to a third party. 2009 tax returns Exception. 2009 tax returns Substitute payments. 2009 tax returns Specifically designated as child support. 2009 tax returns Contingency relating to your child. 2009 tax returns Clearly associated with a contingency. 2009 tax returns How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. 2009 tax returns   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications
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The American Recovery and Reinvestment Act of 2009: Information Center

Update May 31, 2013 — Some of the credits and other provisions described on this page, which either expired at the end of 2011 or were set to change or expire at the end of 2012, were extended by the American Taxpayer Relief Act of 2012 (ATRA). Updated information is noted, where applicable, on the web pages relating to these specific credits and other provisions.

Update Oct. 31, 2011 — Some of the credits and other provisions described on this page, which were to change or expire at the end of 2010, were extended by the Tax Relief and Job Creation Act of 2010. Additional updated information is noted, where applicable, on the web pages relating to these specific credits and other provisions.

Update July 6, 2010 — For those claiming the homebuyer credit, the deadline for closing (going to settlement) on home purchases was extended from June 30 to Sept. 30, 2010. 

Información en Español

Information for Individuals

Can you benefit from Recovery Act tax credits? Try the White House Tax Savings Tool to find out.

 Many of the Recovery Act provisions are geared toward individuals:

  • Education benefits. The American Opportunity Tax Credit and enhanced benefits for 529 college savings plans help families and students find ways to pay higher education expenses.

  • Earned Income Tax Credit. The EITC increased beginning in  2009.

  • Additional child tax credit. More families qualify for the ACTC starting in 2009.

  • Home energy efficiency and renewable energy incentives. See what you can do to reap tax rewards.

  • Increased Transportation Subsidy. Employer-provided benefits for transit and parking rose beginning in 2009.

  • Homebuyer Credit. Homebuyers who purchased by April 30, 2010, and settled by Sept. 30, 2010, may be eligible for a credit of up to $8,000. Documentation requirements apply. See the first-time homebuyer page for more.

  • COBRA. Workers who lost their jobs between Sept. 1, 2008, and May 31, 2010, may qualify for reduced COBRA health insurance premiums for up to 15 months.

  • Making Work Pay Tax Credit. This credit meant more take-home pay for many Americans in 2009 and 2010. Make sure enough tax is withheld from your pay with the help of the IRS withholding calculator. See Making Work Pay for more.

  • $250 for Social Security Recipients, Veterans and Railroad Retirees. The Economic Recovery Payment was paid by the Social Security Administration, Department of Veterans Affairs and the Railroad Retirement Board in 2009 or, in some cases, 2010. To verify whether you received it, call 1-866-234-2942 and select Option 1 or visit Did I Receive a 2010 Economic Recovery Payment? (no longer available) on this website.

  • Money Back for New Vehicles. Taxpayers who bought new cars and certain other new vehicles in 2009 can deduct the state and local sales taxes they paid as well as other taxes and fees they paid in states with no sales tax.

  • Up to $2,400 in Unemployment Benefits Tax Free in 2009. Individuals should check their tax withholding.

  • Health Coverage Tax Credit. This credit increased from 65 percent to 80 percent of qualified health insurance premiums, and more people are eligible.

Information for Businesses

The following Recovery Act provisions affect businesses:

 Related Items:

 


For information on the Administration's broader economic recovery program, visit

 

Page Last Reviewed or Updated: 26-Mar-2014

The 2009 Tax Returns

2009 tax returns 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. 2009 tax returns Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. 2009 tax returns S. 2009 tax returns income taxes on certain items of income they receive from sources within the United States. 2009 tax returns These reduced rates and exemptions vary among countries and specific items of income. 2009 tax returns 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. 2009 tax returns Also see Publication 519. 2009 tax returns Many of the individual states of the United States tax the income of their residents. 2009 tax returns 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. 2009 tax returns Tax treaties reduce the U. 2009 tax returns S. 2009 tax returns taxes of residents of foreign countries. 2009 tax returns With certain exceptions, they do not reduce the U. 2009 tax returns S. 2009 tax returns taxes of U. 2009 tax returns S. 2009 tax returns citizens or residents. 2009 tax returns U. 2009 tax returns S. 2009 tax returns citizens and residents are subject to U. 2009 tax returns S. 2009 tax returns income tax on their worldwide income. 2009 tax returns Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns Foreign taxing authorities sometimes require certification from the U. 2009 tax returns S. 2009 tax returns Government that an applicant filed an income tax return as a U. 2009 tax returns S. 2009 tax returns citizen or resident, as part of the proof of entitlement to the treaty benefits. 2009 tax returns See Form 8802, Application for United States Residency Certification, to request a certification. 2009 tax returns Disclosure of a treaty-based position that reduces your tax. 2009 tax returns   If you take the position that any U. 2009 tax returns S. 2009 tax returns tax is overruled or otherwise reduced by a U. 2009 tax returns S. 2009 tax returns treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns For more information, see Publication 519 and the Form 8833 instructions. 2009 tax returns   If you fail to file Form 8833, you may have to pay a $1,000 penalty. 2009 tax returns Corporations are subject to a $10,000 penalty for each failure. 2009 tax returns 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. 2009 tax returns Pay for certain personal services performed in the United States. 2009 tax returns Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. 2009 tax returns Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. 2009 tax returns Wages, salaries, and pensions paid by a foreign government. 2009 tax returns Personal Services Income Pay for certain personal services performed in the United States is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns For this purpose, the word “day” means a day during any part of which you are physically present in the United States. 2009 tax returns Terms defined. 2009 tax returns   Several terms appear in many of the discussions that follow. 2009 tax returns The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. 2009 tax returns The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. 2009 tax returns   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. 2009 tax returns   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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns Regardless of these limits, income of Bangladesh entertainers is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns If the ship or aircraft is operated by a U. 2009 tax returns S. 2009 tax returns enterprise, the income is subject to U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns If the resident of Bangladesh is a shareholder in a U. 2009 tax returns S. 2009 tax returns corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. 2009 tax returns S. 2009 tax returns corporation. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax at the rate of 15%. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. 2009 tax returns S. 2009 tax returns residents), and Do not have a regular base available in the United States for performing the services. 2009 tax returns 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. 2009 tax returns Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns tax if the residents meet four requirements. 2009 tax returns They are in the United States for no more than 183 days during the calendar year. 2009 tax returns The income earned in the calendar year in the United States is not more than $5,000. 2009 tax returns Their income is paid by or for an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns The income is not borne by a permanent establishment or regular base of the employer in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns Under that provision, business profits are exempt from U. 2009 tax returns S. 2009 tax returns income tax unless the individual has a permanent establishment in the United States. 2009 tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns 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. 2009 tax returns Under that provision, business profits are exempt from U. 2009 tax returns S. 2009 tax returns income tax unless the individual has a permanent establishment in the United States. 2009 tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns 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. 2009 tax returns Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns company. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns 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. 2009 tax returns Under that provision, business profits are exempt from U. 2009 tax returns S. 2009 tax returns income tax unless the individual has a permanent establishment in the United States. 2009 tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns 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. 2009 tax returns Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. 2009 tax returns S. 2009 tax returns tax if it is not more than $10,000 for the year. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident, and is not borne by a permanent establishment in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. 2009 tax returns These exemptions do not apply to directors' fees for service on the board of directors of a U. 2009 tax returns S. 2009 tax returns corporation. 2009 tax returns 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). 2009 tax returns However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. 2009 tax returns S. 2009 tax returns and Chinese governments is exempt from U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns Commonwealth of Independent States Income that residents of a C. 2009 tax returns I. 2009 tax returns S. 2009 tax returns member receive for performing personal services in the United States is exempt from U. 2009 tax returns S. 2009 tax returns income tax if those residents are in the United States for no more than 183 days during the tax year. 2009 tax returns 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. 2009 tax returns I. 2009 tax returns S. 2009 tax returns member or a resident of a C. 2009 tax returns I. 2009 tax returns S. 2009 tax returns member is exempt from U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns Directors' fees received by residents of Cyprus for service on the board of directors of a U. 2009 tax returns S. 2009 tax returns corporation are exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2009 tax returns Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the following three requirements are met. 2009 tax returns The resident is present in the United States for no more than 183 days in any 12-month period. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns If the ship or aircraft is operated by a U. 2009 tax returns S. 2009 tax returns enterprise, the income is subject to U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they are in the United States for no more than 89 days during the tax year. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the residents meet four requirements. 2009 tax returns They are in the United States for no more than 89 days during the tax year. 2009 tax returns They are employees of a resident of, or a permanent establishment in, Egypt. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns Their income is subject to Egyptian tax. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available, they are taxed on the income attributable to the fixed base. 2009 tax returns Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the following requirements are met. 2009 tax returns 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. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the residents meet three requirements. 2009 tax returns They are in the United States for no more than 183 days during any 12-month period. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the residents meet three requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns Regardless of these limits, income of French entertainers or sportsmen is exempt from U. 2009 tax returns S. 2009 tax returns tax if their visit is principally supported by public funds of France. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns Under that provision, business profits are exempt from U. 2009 tax returns S. 2009 tax returns income tax unless the individual has a permanent establishment in the United States. 2009 tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax if the residents meet three requirements. 2009 tax returns They are in the United States for no more than 183 days during the calendar year. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns The income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns Income of German entertainers or athletes is exempt from U. 2009 tax returns S. 2009 tax returns tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. 2009 tax returns Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns The pay, regardless of amount, is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the residents meet three requirements. 2009 tax returns They are in the United States for no more than 183 days during the tax year. 2009 tax returns Their income is paid by or on behalf of an employer who is not a resident of the United States. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns If the ship or aircraft is operated by a U. 2009 tax returns S. 2009 tax returns enterprise, the pay is subject to U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns Under that provision, business profits are exempt from U. 2009 tax returns S. 2009 tax returns income tax unless the individual has a permanent establishment in the United States. 2009 tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2009 tax returns Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns company. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2009 tax returns Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet three requirements. 2009 tax returns They are present in the United States for no more than 183 days during the tax year. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns enterprise. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet three requirements. 2009 tax returns They are present in the United States no more than 119 days during any consecutive 12-month period. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns The income is not borne or reimbursed by a permanent establishment the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax if the individual is a member of the regular complement of the ship or aircraft. 2009 tax returns 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. 2009 tax returns Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns However, amounts received for attending meetings in Ireland are not subject to U. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they are in the United States for no more than 182 days during the tax year. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the residents meet four requirements. 2009 tax returns They are in the United States for no more than 182 days during the tax year. 2009 tax returns They are employees of a resident of, or a permanent establishment in, Israel. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns Their income is subject to Israeli tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the following requirements are met. 2009 tax returns The residents are in the United States for no more than 183 days during the tax year. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. 2009 tax returns S. 2009 tax returns enterprise is subject to U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns contractor. 2009 tax returns 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. 2009 tax returns There is no dollar limit for condition (3) if the contractor is from a country other than the United States. 2009 tax returns Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet four requirements. 2009 tax returns They are in the United States for no more than 183 days during the tax year. 2009 tax returns Their income is paid by or for an employer who is not a resident of the United States. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns Their net income received for the services is not more than $5,000 during the tax year. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns If the ship or aircraft is operated by a U. 2009 tax returns S. 2009 tax returns enterprise, the pay is subject to U. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. 2009 tax returns S. 2009 tax returns corporations are exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns Under that provision, business profits are exempt from U. 2009 tax returns S. 2009 tax returns income tax unless the individual has a permanent establishment in the United States. 2009 tax returns If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. 2009 tax returns Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the following three requirements are met. 2009 tax returns The resident is in the United States for no more than 183 days in any 12-month period. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax if the residents meet four requirements. 2009 tax returns They are in the United States for no more than 182 days during the tax year. 2009 tax returns They are employees of a resident of Korea or of a permanent establishment maintained in Korea. 2009 tax returns Their compensation is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns Their income for those services is not more than $3,000. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the following requirements are met. 2009 tax returns 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. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns enterprise. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2009 tax returns Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the following requirements are met. 2009 tax returns 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. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns enterprise. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2009 tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2009 tax returns Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns enterprise. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns Under that provision, business profits are exempt from U. 2009 tax returns S. 2009 tax returns income tax unless the individual has a permanent establishment in the United States. 2009 tax returns If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. 2009 tax returns Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the residents meet the following requirements. 2009 tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2009 tax returns Their income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns tax. 2009 tax returns Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the individual is a member of the regular complement of the ship or aircraft. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2009 tax returns Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns tax if the following three requirements are met. 2009 tax returns The resident is present in the United States for no more than 183 days in a 12-month period. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2009 tax returns The income is not borne by a permanent establishment or fixed base that the employer has in the United States. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns 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. 2009 tax returns This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. 2009 tax returns Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. 2009 tax returns S. 2009 tax returns tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the residents meet three requirements. 2009 tax returns They are in the United States for less than 183 days during the tax year. 2009 tax returns 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. 2009 tax returns Their income is not borne by a permanent establishment that the employer has in the United States. 2009 tax returns Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the individual is a member of the regular complement of the ship or aircraft. 2009 tax returns 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. 2009 tax returns 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. 2009 tax returns S. 2009 tax returns income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. 2009 tax returns Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. 2009 tax returns S. 2009 tax returns income tax if the following three requirements are met. 2009 tax returns The resident is in the United States for no more than 183 days during the tax year. 2009 tax returns The income is paid by, or on behalf of, an employer who is not a U. 2009 tax returns S. 2009 tax returns resident. 2009 tax returns The income is not borne by a permanent establishment or fixed base the employer has in the United States. 2009 tax returns Income received by a Netherlands resident for employment as a member of the regular complement of a ship or