File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File Taxes Online Free 2012

Irs Gov File 2009 TaxesState Income Tax Address1040ez TelefileDid I File 2011 TaxesTax Form Amendment1040ez Tax Year 2012Tax AideFree 2011 Tax Return Online1040 Short Form2012 1040ezIrs Forms 2010Fillable Form 1040ez2012 Tax ReturnSearch Irs Gov Freefile2013 State Tax FormsCan I Amend My Taxes OnlineTax Form 1040ez Year 2013How To File A 1040x AmendmentHow To File An Amended Tax Return For 20122012 Ez Tax FormsFree Turbo Tax FilingFile Past Taxes2012 Federal Income TaxTax Act Online 2012 LoginH & R Block Free For MilitaryIrs 1040ez Form 20112012 Tax Forms OnlineE File2011 1040 Ez FormIrs Tax Form 940 2012How To Fill Out The 1040ezAmendment FormFile Taxes For Free 2012Amendment On TaxesH&r BlockFile State Taxes Only For FreeFree State Tax Filing2008 1040x2013 State Tax ReturnFree State Filing Online

File Taxes Online Free 2012

File taxes online free 2012 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. File taxes online free 2012 Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income taxes on certain items of income they receive from sources within the United States. File taxes online free 2012 These reduced rates and exemptions vary among countries and specific items of income. File taxes online free 2012 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. File taxes online free 2012 Also see Publication 519. File taxes online free 2012 Many of the individual states of the United States tax the income of their residents. File taxes online free 2012 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. File taxes online free 2012 Tax treaties reduce the U. File taxes online free 2012 S. File taxes online free 2012 taxes of residents of foreign countries. File taxes online free 2012 With certain exceptions, they do not reduce the U. File taxes online free 2012 S. File taxes online free 2012 taxes of U. File taxes online free 2012 S. File taxes online free 2012 citizens or residents. File taxes online free 2012 U. File taxes online free 2012 S. File taxes online free 2012 citizens and residents are subject to U. File taxes online free 2012 S. File taxes online free 2012 income tax on their worldwide income. File taxes online free 2012 Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 Foreign taxing authorities sometimes require certification from the U. File taxes online free 2012 S. File taxes online free 2012 Government that an applicant filed an income tax return as a U. File taxes online free 2012 S. File taxes online free 2012 citizen or resident, as part of the proof of entitlement to the treaty benefits. File taxes online free 2012 See Form 8802, Application for United States Residency Certification, to request a certification. File taxes online free 2012 Disclosure of a treaty-based position that reduces your tax. File taxes online free 2012   If you take the position that any U. File taxes online free 2012 S. File taxes online free 2012 tax is overruled or otherwise reduced by a U. File taxes online free 2012 S. File taxes online free 2012 treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 For more information, see Publication 519 and the Form 8833 instructions. File taxes online free 2012   If you fail to file Form 8833, you may have to pay a $1,000 penalty. File taxes online free 2012 Corporations are subject to a $10,000 penalty for each failure. File taxes online free 2012 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. File taxes online free 2012 Pay for certain personal services performed in the United States. File taxes online free 2012 Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. File taxes online free 2012 Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. File taxes online free 2012 Wages, salaries, and pensions paid by a foreign government. File taxes online free 2012 Personal Services Income Pay for certain personal services performed in the United States is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 For this purpose, the word “day” means a day during any part of which you are physically present in the United States. File taxes online free 2012 Terms defined. File taxes online free 2012   Several terms appear in many of the discussions that follow. File taxes online free 2012 The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. File taxes online free 2012 The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. File taxes online free 2012   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. File taxes online free 2012   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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 Regardless of these limits, income of Bangladesh entertainers is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 If the ship or aircraft is operated by a U. File taxes online free 2012 S. File taxes online free 2012 enterprise, the income is subject to U. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 If the resident of Bangladesh is a shareholder in a U. File taxes online free 2012 S. File taxes online free 2012 corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. File taxes online free 2012 S. File taxes online free 2012 corporation. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax at the rate of 15%. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. File taxes online free 2012 S. File taxes online free 2012 residents), and Do not have a regular base available in the United States for performing the services. File taxes online free 2012 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. File taxes online free 2012 Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax if the residents meet four requirements. File taxes online free 2012 They are in the United States for no more than 183 days during the calendar year. File taxes online free 2012 The income earned in the calendar year in the United States is not more than $5,000. File taxes online free 2012 Their income is paid by or for an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 The income is not borne by a permanent establishment or regular base of the employer in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 Under that provision, business profits are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax unless the individual has a permanent establishment in the United States. File taxes online free 2012 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes online free 2012 Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 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. File taxes online free 2012 Under that provision, business profits are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax unless the individual has a permanent establishment in the United States. File taxes online free 2012 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes online free 2012 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. File taxes online free 2012 Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 company. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 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. File taxes online free 2012 Under that provision, business profits are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax unless the individual has a permanent establishment in the United States. File taxes online free 2012 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes online free 2012 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. File taxes online free 2012 Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax if it is not more than $10,000 for the year. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident, and is not borne by a permanent establishment in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. File taxes online free 2012 These exemptions do not apply to directors' fees for service on the board of directors of a U. File taxes online free 2012 S. File taxes online free 2012 corporation. File taxes online free 2012 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). File taxes online free 2012 However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. File taxes online free 2012 S. File taxes online free 2012 and Chinese governments is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 Commonwealth of Independent States Income that residents of a C. File taxes online free 2012 I. File taxes online free 2012 S. File taxes online free 2012 member receive for performing personal services in the United States is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if those residents are in the United States for no more than 183 days during the tax year. File taxes online free 2012 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. File taxes online free 2012 I. File taxes online free 2012 S. File taxes online free 2012 member or a resident of a C. File taxes online free 2012 I. File taxes online free 2012 S. File taxes online free 2012 member is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 Directors' fees received by residents of Cyprus for service on the board of directors of a U. File taxes online free 2012 S. File taxes online free 2012 corporation are exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available, they are taxed only on income attributable to the fixed base. File taxes online free 2012 Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the following three requirements are met. File taxes online free 2012 The resident is present in the United States for no more than 183 days in any 12-month period. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 If the ship or aircraft is operated by a U. File taxes online free 2012 S. File taxes online free 2012 enterprise, the income is subject to U. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they are in the United States for no more than 89 days during the tax year. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet four requirements. File taxes online free 2012 They are in the United States for no more than 89 days during the tax year. File taxes online free 2012 They are employees of a resident of, or a permanent establishment in, Egypt. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 Their income is subject to Egyptian tax. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available, they are taxed on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the following requirements are met. File taxes online free 2012 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. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet three requirements. File taxes online free 2012 They are in the United States for no more than 183 days during any 12-month period. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet three requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 Regardless of these limits, income of French entertainers or sportsmen is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax if their visit is principally supported by public funds of France. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 Under that provision, business profits are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax unless the individual has a permanent establishment in the United States. File taxes online free 2012 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax if the residents meet three requirements. File taxes online free 2012 They are in the United States for no more than 183 days during the calendar year. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 The income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 Income of German entertainers or athletes is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. File taxes online free 2012 Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 The pay, regardless of amount, is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet three requirements. File taxes online free 2012 They are in the United States for no more than 183 days during the tax year. File taxes online free 2012 Their income is paid by or on behalf of an employer who is not a resident of the United States. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 If the ship or aircraft is operated by a U. File taxes online free 2012 S. File taxes online free 2012 enterprise, the pay is subject to U. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 Under that provision, business profits are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax unless the individual has a permanent establishment in the United States. File taxes online free 2012 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. File taxes online free 2012 Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 company. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available, they are taxed only on income attributable to the fixed base. File taxes online free 2012 Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet three requirements. File taxes online free 2012 They are present in the United States for no more than 183 days during the tax year. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 enterprise. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet three requirements. File taxes online free 2012 They are present in the United States no more than 119 days during any consecutive 12-month period. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 The income is not borne or reimbursed by a permanent establishment the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax if the individual is a member of the regular complement of the ship or aircraft. File taxes online free 2012 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. File taxes online free 2012 Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 However, amounts received for attending meetings in Ireland are not subject to U. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they are in the United States for no more than 182 days during the tax year. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet four requirements. File taxes online free 2012 They are in the United States for no more than 182 days during the tax year. File taxes online free 2012 They are employees of a resident of, or a permanent establishment in, Israel. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 Their income is subject to Israeli tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the following requirements are met. File taxes online free 2012 The residents are in the United States for no more than 183 days during the tax year. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. File taxes online free 2012 S. File taxes online free 2012 enterprise is subject to U. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 contractor. File taxes online free 2012 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. File taxes online free 2012 There is no dollar limit for condition (3) if the contractor is from a country other than the United States. File taxes online free 2012 Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet four requirements. File taxes online free 2012 They are in the United States for no more than 183 days during the tax year. File taxes online free 2012 Their income is paid by or for an employer who is not a resident of the United States. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 Their net income received for the services is not more than $5,000 during the tax year. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 If the ship or aircraft is operated by a U. File taxes online free 2012 S. File taxes online free 2012 enterprise, the pay is subject to U. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. File taxes online free 2012 S. File taxes online free 2012 corporations are exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 Under that provision, business profits are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax unless the individual has a permanent establishment in the United States. File taxes online free 2012 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. File taxes online free 2012 Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the following three requirements are met. File taxes online free 2012 The resident is in the United States for no more than 183 days in any 12-month period. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax if the residents meet four requirements. File taxes online free 2012 They are in the United States for no more than 182 days during the tax year. File taxes online free 2012 They are employees of a resident of Korea or of a permanent establishment maintained in Korea. File taxes online free 2012 Their compensation is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 Their income for those services is not more than $3,000. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the following requirements are met. File taxes online free 2012 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. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 enterprise. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the following requirements are met. File taxes online free 2012 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. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 enterprise. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. File taxes online free 2012 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. File taxes online free 2012 Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 enterprise. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 Under that provision, business profits are exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax unless the individual has a permanent establishment in the United States. File taxes online free 2012 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. File taxes online free 2012 Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet the following requirements. File taxes online free 2012 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. File taxes online free 2012 Their income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 tax. File taxes online free 2012 Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the individual is a member of the regular complement of the ship or aircraft. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 If they have a fixed base available, they are taxed only on income attributable to the fixed base. File taxes online free 2012 Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax if the following three requirements are met. File taxes online free 2012 The resident is present in the United States for no more than 183 days in a 12-month period. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a resident of the United States. File taxes online free 2012 The income is not borne by a permanent establishment or fixed base that the employer has in the United States. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 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. File taxes online free 2012 This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. File taxes online free 2012 Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. File taxes online free 2012 S. File taxes online free 2012 tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the residents meet three requirements. File taxes online free 2012 They are in the United States for less than 183 days during the tax year. File taxes online free 2012 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. File taxes online free 2012 Their income is not borne by a permanent establishment that the employer has in the United States. File taxes online free 2012 Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the individual is a member of the regular complement of the ship or aircraft. File taxes online free 2012 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. File taxes online free 2012 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. File taxes online free 2012 S. File taxes online free 2012 income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. File taxes online free 2012 Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. File taxes online free 2012 S. File taxes online free 2012 income tax if the following three requirements are met. File taxes online free 2012 The resident is in the United States for no more than 183 days during the tax year. File taxes online free 2012 The income is paid by, or on behalf of, an employer who is not a U. File taxes online free 2012 S. File taxes online free 2012 resident. File taxes online free 2012 The income is not borne by a permanent establishment or fixed base the employer has in the United States. File taxes online free 2012 Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
Español

Americans with Disabilities Act Information Line

This service permits businesses, state and local governments, or others to call and ask questions about general or specific ADA requirements including questions about the ADA Standards for Accessible Design.

Contact the Agency or Department

Website: Americans with Disabilities Act Information Line

Address: 950 Pennsylvania Ave., NW
Disability Rights Section–NYAV

Washington, DC 20530

Toll-free: 1-800-514-0301 (M-W, F 9:00 am-5:30 pm ET, T 12:30 pm-5:30 pm ET)

TTY: 1-800-514-0383

The File Taxes Online Free 2012

File taxes online free 2012 How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. File taxes online free 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. File taxes online free 2012 Contacting your Taxpayer Advocate. File taxes online free 2012   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. File taxes online free 2012   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. File taxes online free 2012 While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. File taxes online free 2012   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File taxes online free 2012 Call the IRS at 1–800–829–1040. File taxes online free 2012 Call, write, or fax the Taxpayer Advocate office in your area. File taxes online free 2012 Call 1–800–829–4059 if you are a TTY/TDD user. File taxes online free 2012   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File taxes online free 2012 Free tax services. File taxes online free 2012   To find out what services are available, get Publication 910, Guide to Free Tax Services. File taxes online free 2012 It contains a list of free tax publications and an index of tax topics. File taxes online free 2012 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File taxes online free 2012 Personal computer. File taxes online free 2012 With your personal computer and modem, you can access the IRS on the Internet at www. File taxes online free 2012 irs. File taxes online free 2012 gov. File taxes online free 2012 While visiting our web site, you can: Find answers to questions you may have. File taxes online free 2012 Download forms and publications or search for forms and publications by topic or keyword. File taxes online free 2012 View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. File taxes online free 2012 View Internal Revenue Bulletins published in the last few years. File taxes online free 2012 Search regulations and the Internal Revenue Code. File taxes online free 2012 Receive our electronic newsletters on hot tax issues and news. File taxes online free 2012 Get information on starting and operating a small business. File taxes online free 2012 You can also reach us with your computer using File Transfer Protocol at ftp. File taxes online free 2012 irs. File taxes online free 2012 gov. File taxes online free 2012 TaxFax Service. File taxes online free 2012 Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. File taxes online free 2012 Follow the directions from the prompts. File taxes online free 2012 When you order forms, enter the catalog number for the form you need. File taxes online free 2012 The items you request will be faxed to you. File taxes online free 2012 For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. File taxes online free 2012 Phone. File taxes online free 2012 Many services are available by phone. File taxes online free 2012 Ordering forms, instructions, and publications. File taxes online free 2012 Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. File taxes online free 2012 Asking tax questions. File taxes online free 2012 Call the IRS with your tax questions at 1–800–829–1040. File taxes online free 2012 TTY/TDD equipment. File taxes online free 2012 If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. File taxes online free 2012 TeleTax topics. File taxes online free 2012 Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. File taxes online free 2012 Evaluating the quality of our telephone services. File taxes online free 2012 To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. File taxes online free 2012 A second IRS representative sometimes monitors live telephone calls. File taxes online free 2012 That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. File taxes online free 2012 We sometimes record telephone calls to evaluate IRS assistors objectively. File taxes online free 2012 We hold these recordings no longer than one week and use them only to measure the quality of assistance. File taxes online free 2012 We value our customers' opinions. File taxes online free 2012 Throughout this year, we will be surveying our customers for their opinions on our service. File taxes online free 2012 Walk-in. File taxes online free 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes online free 2012 Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. File taxes online free 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File taxes online free 2012 Mail. File taxes online free 2012 You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. File taxes online free 2012 Find the address that applies to your part of the country. File taxes online free 2012 Western part of U. File taxes online free 2012 S. File taxes online free 2012 : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. File taxes online free 2012 S. File taxes online free 2012 : Central Area Distribution Center P. File taxes online free 2012 O. File taxes online free 2012 Box 8903 Bloomington, IL 61702–8903 Eastern part of U. File taxes online free 2012 S. File taxes online free 2012 and foreign addresses: Eastern Area Distribution Center P. File taxes online free 2012 O. File taxes online free 2012 Box 85074 Richmond, VA 23261–5074 CD-ROM. File taxes online free 2012 You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. File taxes online free 2012 Prior-year tax forms and instructions. File taxes online free 2012 Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. File taxes online free 2012 Internal Revenue Bulletins. File taxes online free 2012 The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. File taxes online free 2012 irs. File taxes online free 2012 gov. File taxes online free 2012 The first release is available in mid-December and the final release is available in late January. File taxes online free 2012 IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. File taxes online free 2012 It is available in mid-February. File taxes online free 2012 You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. File taxes online free 2012 irs. File taxes online free 2012 gov. File taxes online free 2012 Prev  Up  Next   Home   More Online Publications