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Do Taxes Online 2010

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Do Taxes Online 2010

Do taxes online 2010 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. Do taxes online 2010 Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income taxes on certain items of income they receive from sources within the United States. Do taxes online 2010 These reduced rates and exemptions vary among countries and specific items of income. Do taxes online 2010 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. Do taxes online 2010 Also see Publication 519. Do taxes online 2010 Many of the individual states of the United States tax the income of their residents. Do taxes online 2010 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. Do taxes online 2010 Tax treaties reduce the U. Do taxes online 2010 S. Do taxes online 2010 taxes of residents of foreign countries. Do taxes online 2010 With certain exceptions, they do not reduce the U. Do taxes online 2010 S. Do taxes online 2010 taxes of U. Do taxes online 2010 S. Do taxes online 2010 citizens or residents. Do taxes online 2010 U. Do taxes online 2010 S. Do taxes online 2010 citizens and residents are subject to U. Do taxes online 2010 S. Do taxes online 2010 income tax on their worldwide income. Do taxes online 2010 Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 Foreign taxing authorities sometimes require certification from the U. Do taxes online 2010 S. Do taxes online 2010 Government that an applicant filed an income tax return as a U. Do taxes online 2010 S. Do taxes online 2010 citizen or resident, as part of the proof of entitlement to the treaty benefits. Do taxes online 2010 See Form 8802, Application for United States Residency Certification, to request a certification. Do taxes online 2010 Disclosure of a treaty-based position that reduces your tax. Do taxes online 2010   If you take the position that any U. Do taxes online 2010 S. Do taxes online 2010 tax is overruled or otherwise reduced by a U. Do taxes online 2010 S. Do taxes online 2010 treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 For more information, see Publication 519 and the Form 8833 instructions. Do taxes online 2010   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Do taxes online 2010 Corporations are subject to a $10,000 penalty for each failure. Do taxes online 2010 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. Do taxes online 2010 Pay for certain personal services performed in the United States. Do taxes online 2010 Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Do taxes online 2010 Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Do taxes online 2010 Wages, salaries, and pensions paid by a foreign government. Do taxes online 2010 Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Do taxes online 2010 Terms defined. Do taxes online 2010   Several terms appear in many of the discussions that follow. Do taxes online 2010 The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Do taxes online 2010 The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Do taxes online 2010   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. Do taxes online 2010   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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 Regardless of these limits, income of Bangladesh entertainers is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 If the ship or aircraft is operated by a U. Do taxes online 2010 S. Do taxes online 2010 enterprise, the income is subject to U. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 If the resident of Bangladesh is a shareholder in a U. Do taxes online 2010 S. Do taxes online 2010 corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Do taxes online 2010 S. Do taxes online 2010 corporation. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax at the rate of 15%. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Do taxes online 2010 S. Do taxes online 2010 residents), and Do not have a regular base available in the United States for performing the services. Do taxes online 2010 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. Do taxes online 2010 Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax if the residents meet four requirements. Do taxes online 2010 They are in the United States for no more than 183 days during the calendar year. Do taxes online 2010 The income earned in the calendar year in the United States is not more than $5,000. Do taxes online 2010 Their income is paid by or for an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 The income is not borne by a permanent establishment or regular base of the employer in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 Under that provision, business profits are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax unless the individual has a permanent establishment in the United States. Do taxes online 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Do taxes online 2010 Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 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. Do taxes online 2010 Under that provision, business profits are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax unless the individual has a permanent establishment in the United States. Do taxes online 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Do taxes online 2010 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. Do taxes online 2010 Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 company. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 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. Do taxes online 2010 Under that provision, business profits are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax unless the individual has a permanent establishment in the United States. Do taxes online 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Do taxes online 2010 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. Do taxes online 2010 Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax if it is not more than $10,000 for the year. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident, and is not borne by a permanent establishment in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Do taxes online 2010 These exemptions do not apply to directors' fees for service on the board of directors of a U. Do taxes online 2010 S. Do taxes online 2010 corporation. Do taxes online 2010 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). Do taxes online 2010 However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Do taxes online 2010 S. Do taxes online 2010 and Chinese governments is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 Commonwealth of Independent States Income that residents of a C. Do taxes online 2010 I. Do taxes online 2010 S. Do taxes online 2010 member receive for performing personal services in the United States is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if those residents are in the United States for no more than 183 days during the tax year. Do taxes online 2010 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. Do taxes online 2010 I. Do taxes online 2010 S. Do taxes online 2010 member or a resident of a C. Do taxes online 2010 I. Do taxes online 2010 S. Do taxes online 2010 member is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 Directors' fees received by residents of Cyprus for service on the board of directors of a U. Do taxes online 2010 S. Do taxes online 2010 corporation are exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Do taxes online 2010 Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the following three requirements are met. Do taxes online 2010 The resident is present in the United States for no more than 183 days in any 12-month period. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 If the ship or aircraft is operated by a U. Do taxes online 2010 S. Do taxes online 2010 enterprise, the income is subject to U. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they are in the United States for no more than 89 days during the tax year. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet four requirements. Do taxes online 2010 They are in the United States for no more than 89 days during the tax year. Do taxes online 2010 They are employees of a resident of, or a permanent establishment in, Egypt. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 Their income is subject to Egyptian tax. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available, they are taxed on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the following requirements are met. Do taxes online 2010 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. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet three requirements. Do taxes online 2010 They are in the United States for no more than 183 days during any 12-month period. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet three requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax if their visit is principally supported by public funds of France. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 Under that provision, business profits are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax unless the individual has a permanent establishment in the United States. Do taxes online 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax if the residents meet three requirements. Do taxes online 2010 They are in the United States for no more than 183 days during the calendar year. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 The income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 Income of German entertainers or athletes is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Do taxes online 2010 Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 The pay, regardless of amount, is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet three requirements. Do taxes online 2010 They are in the United States for no more than 183 days during the tax year. Do taxes online 2010 Their income is paid by or on behalf of an employer who is not a resident of the United States. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 If the ship or aircraft is operated by a U. Do taxes online 2010 S. Do taxes online 2010 enterprise, the pay is subject to U. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 Under that provision, business profits are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax unless the individual has a permanent establishment in the United States. Do taxes online 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Do taxes online 2010 Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 company. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Do taxes online 2010 Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet three requirements. Do taxes online 2010 They are present in the United States for no more than 183 days during the tax year. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 enterprise. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet three requirements. Do taxes online 2010 They are present in the United States no more than 119 days during any consecutive 12-month period. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax if the individual is a member of the regular complement of the ship or aircraft. Do taxes online 2010 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. Do taxes online 2010 Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 However, amounts received for attending meetings in Ireland are not subject to U. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they are in the United States for no more than 182 days during the tax year. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet four requirements. Do taxes online 2010 They are in the United States for no more than 182 days during the tax year. Do taxes online 2010 They are employees of a resident of, or a permanent establishment in, Israel. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 Their income is subject to Israeli tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the following requirements are met. Do taxes online 2010 The residents are in the United States for no more than 183 days during the tax year. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Do taxes online 2010 S. Do taxes online 2010 enterprise is subject to U. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 contractor. Do taxes online 2010 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. Do taxes online 2010 There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Do taxes online 2010 Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet four requirements. Do taxes online 2010 They are in the United States for no more than 183 days during the tax year. Do taxes online 2010 Their income is paid by or for an employer who is not a resident of the United States. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 Their net income received for the services is not more than $5,000 during the tax year. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 If the ship or aircraft is operated by a U. Do taxes online 2010 S. Do taxes online 2010 enterprise, the pay is subject to U. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Do taxes online 2010 S. Do taxes online 2010 corporations are exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 Under that provision, business profits are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax unless the individual has a permanent establishment in the United States. Do taxes online 2010 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Do taxes online 2010 Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the following three requirements are met. Do taxes online 2010 The resident is in the United States for no more than 183 days in any 12-month period. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax if the residents meet four requirements. Do taxes online 2010 They are in the United States for no more than 182 days during the tax year. Do taxes online 2010 They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Do taxes online 2010 Their compensation is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 Their income for those services is not more than $3,000. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the following requirements are met. Do taxes online 2010 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. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 enterprise. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the following requirements are met. Do taxes online 2010 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. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 enterprise. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Do taxes online 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Do taxes online 2010 Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 enterprise. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 Under that provision, business profits are exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax unless the individual has a permanent establishment in the United States. Do taxes online 2010 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Do taxes online 2010 Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet the following requirements. Do taxes online 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Do taxes online 2010 Their income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 tax. Do taxes online 2010 Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the individual is a member of the regular complement of the ship or aircraft. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Do taxes online 2010 Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax if the following three requirements are met. Do taxes online 2010 The resident is present in the United States for no more than 183 days in a 12-month period. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Do taxes online 2010 The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 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. Do taxes online 2010 This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Do taxes online 2010 Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Do taxes online 2010 S. Do taxes online 2010 tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the residents meet three requirements. Do taxes online 2010 They are in the United States for less than 183 days during the tax year. Do taxes online 2010 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. Do taxes online 2010 Their income is not borne by a permanent establishment that the employer has in the United States. Do taxes online 2010 Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the individual is a member of the regular complement of the ship or aircraft. Do taxes online 2010 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. Do taxes online 2010 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. Do taxes online 2010 S. Do taxes online 2010 income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Do taxes online 2010 Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Do taxes online 2010 S. Do taxes online 2010 income tax if the following three requirements are met. Do taxes online 2010 The resident is in the United States for no more than 183 days during the tax year. Do taxes online 2010 The income is paid by, or on behalf of, an employer who is not a U. Do taxes online 2010 S. Do taxes online 2010 resident. Do taxes online 2010 The income is not borne by a permanent establishment or fixed base the employer has in the United States. Do taxes online 2010 Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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Understanding Your CP74 Notice

You are re-certified for EITC. You don't have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You'll receive your EIC refund within 6 weeks as long as you don't owe other tax or debts we're required to collect.


What you need to do

  • You don’t need to take further action.

You may want to

  • Keep a copy of this notice for your records

Answers to Common Questions

What if I don't receive my refund within 6 weeks?
Call us for assistance at the toll-free telephone number listed in the top right corner of your notice, if you haven't received your refund within 6 weeks.


Tips for next year

Consider filing your taxes electronically. Filing online can help you to avoid mistakes and to find credits and deductions for which you may qualify. In many cases, you can file electronically for free. Learn more about e-file.

Page Last Reviewed or Updated: 06-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Do Taxes Online 2010

Do taxes online 2010 Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Do taxes online 2010 However, you can still choose to use the previous carryback period. Do taxes online 2010 You also can choose not to carry back an NOL and only carry it forward. Do taxes online 2010 Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Do taxes online 2010 The instructions for this form will be revised to reflect the new law. Do taxes online 2010 Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Do taxes online 2010 A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Do taxes online 2010 Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Do taxes online 2010 Other 2001 Changes Other changes are discussed in the following chapters. Do taxes online 2010 Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Do taxes online 2010 You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Do taxes online 2010 This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Do taxes online 2010 Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Do taxes online 2010 Eligible educator. Do taxes online 2010   You are an eligible educator if, for the tax year, you meet the following requirements. Do taxes online 2010 You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Do taxes online 2010 You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Do taxes online 2010 Qualified expenses. Do taxes online 2010   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Do taxes online 2010 For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Do taxes online 2010   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Do taxes online 2010 The interest on qualified U. Do taxes online 2010 S. Do taxes online 2010 savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Do taxes online 2010 Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Do taxes online 2010 This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Do taxes online 2010 Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Do taxes online 2010 Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Do taxes online 2010 Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Do taxes online 2010 Before 2003, the amounts were $200 and $400. Do taxes online 2010 The same rule applies for the exclusion of employer-provided dependent care benefits. Do taxes online 2010 For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Do taxes online 2010 Prev  Up  Next   Home   More Online Publications