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

Filing Past Year Tax Returns

State Income Tax Rate ComparisonsStudent Taxes 2013Free 1040ez Tax FilingBeware Amending Tax ReturnsFederal Income Tax Forms 2012How To Do State Taxes For Free2010 Free Tax Software DownloadHow To Do 2012 TaxesFiling State Income Taxes Online1040ez Form And InstructionsAmend 2012 Tax ReturnHow To Amend My TaxesAmend Taxes For 2010I Need To Find A Place On Line To File Back Taxes1040x 2008Irs Forms 2012 TaxesFree Efile State TaxesFree Tax Form 1040ez1040 V Payment VoucherFile 2011 Taxes TurbotaxHrblockonlineHow Do You File A Tax Amendment1040 Ez 201020131040ezTaxes 2012Turbotax MilitaryIrs 2012 1040 Tax FormsFree 1040ez FormStudent Tax Form 1098 TTaxact 2010 FreeState EfileH And R Block Free MilitaryHelp Filing An Amended Tax Return2013 Federal 1040ez FormFile An Extension On My TaxesFiling Tax Return 2012IrsHighest State Taxes2010 Income Tax TableIncome Tax For Seniors

Filing Past Year Tax Returns

Filing past year tax returns Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. Filing past year tax returns Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Filing past year tax returns S. Filing past year tax returns income taxes on certain items of income they receive from sources within the United States. Filing past year tax returns These reduced rates and exemptions vary among countries and specific items of income. Filing past year tax returns If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. Filing past year tax returns Also see Publication 519. Filing past year tax returns Many of the individual states of the United States tax the income of their residents. Filing past year tax returns Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. Filing past year tax returns Tax treaties reduce the U. Filing past year tax returns S. Filing past year tax returns taxes of residents of foreign countries. Filing past year tax returns With certain exceptions, they do not reduce the U. Filing past year tax returns S. Filing past year tax returns taxes of U. Filing past year tax returns S. Filing past year tax returns citizens or residents. Filing past year tax returns U. Filing past year tax returns S. Filing past year tax returns citizens and residents are subject to U. Filing past year tax returns S. Filing past year tax returns income tax on their worldwide income. Filing past year tax returns Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Filing past year tax returns S. Filing past year tax returns citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. Filing past year tax returns Foreign taxing authorities sometimes require certification from the U. Filing past year tax returns S. Filing past year tax returns Government that an applicant filed an income tax return as a U. Filing past year tax returns S. Filing past year tax returns citizen or resident, as part of the proof of entitlement to the treaty benefits. Filing past year tax returns See Form 8802, Application for United States Residency Certification, to request a certification. Filing past year tax returns Disclosure of a treaty-based position that reduces your tax. Filing past year tax returns   If you take the position that any U. Filing past year tax returns S. Filing past year tax returns tax is overruled or otherwise reduced by a U. Filing past year tax returns S. Filing past year tax returns treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Filing past year tax returns If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. Filing past year tax returns The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. Filing past year tax returns For more information, see Publication 519 and the Form 8833 instructions. Filing past year tax returns   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Filing past year tax returns Corporations are subject to a $10,000 penalty for each failure. Filing past year tax returns Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. Filing past year tax returns Pay for certain personal services performed in the United States. Filing past year tax returns Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Filing past year tax returns Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Filing past year tax returns Wages, salaries, and pensions paid by a foreign government. Filing past year tax returns Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. Filing past year tax returns For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Filing past year tax returns Terms defined. Filing past year tax returns   Several terms appear in many of the discussions that follow. Filing past year tax returns The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Filing past year tax returns The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Filing past year tax returns   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. Filing past year tax returns   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. Filing past year tax returns Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. Filing past year tax returns These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Filing past year tax returns Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Filing past year tax returns Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Filing past year tax returns Regardless of these limits, income of Bangladesh entertainers is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. Filing past year tax returns Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns If the ship or aircraft is operated by a U. Filing past year tax returns S. Filing past year tax returns enterprise, the income is subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns If the resident of Bangladesh is a shareholder in a U. Filing past year tax returns S. Filing past year tax returns corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Filing past year tax returns S. Filing past year tax returns corporation. Filing past year tax returns The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. Filing past year tax returns S. Filing past year tax returns tax at the rate of 15%. Filing past year tax returns Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. Filing past year tax returns S. Filing past year tax returns residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Filing past year tax returns S. Filing past year tax returns residents), and Do not have a regular base available in the United States for performing the services. Filing past year tax returns If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. Filing past year tax returns Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the residents meet four requirements. Filing past year tax returns They are in the United States for no more than 183 days during the calendar year. Filing past year tax returns The income earned in the calendar year in the United States is not more than $5,000. Filing past year tax returns Their income is paid by or for an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The income is not borne by a permanent establishment or regular base of the employer in the United States. Filing past year tax returns Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Filing past year tax returns However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. Filing past year tax returns Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Filing past year tax returns Under that provision, business profits are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax unless the individual has a permanent establishment in the United States. Filing past year tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Filing past year tax returns Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Filing past year tax returns Under that provision, business profits are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax unless the individual has a permanent establishment in the United States. Filing past year tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Filing past year tax returns Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Filing past year tax returns Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. Filing past year tax returns S. Filing past year tax returns company. Filing past year tax returns Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. Filing past year tax returns Under that provision, business profits are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax unless the individual has a permanent establishment in the United States. Filing past year tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Filing past year tax returns Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. Filing past year tax returns Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if it is not more than $10,000 for the year. Filing past year tax returns If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. Filing past year tax returns S. Filing past year tax returns resident, and is not borne by a permanent establishment in the United States. Filing past year tax returns Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. Filing past year tax returns Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Filing past year tax returns Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to directors' fees for service on the board of directors of a U. Filing past year tax returns S. Filing past year tax returns corporation. Filing past year tax returns These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). Filing past year tax returns However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Filing past year tax returns S. Filing past year tax returns and Chinese governments is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Commonwealth of Independent States Income that residents of a C. Filing past year tax returns I. Filing past year tax returns S. Filing past year tax returns member receive for performing personal services in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if those residents are in the United States for no more than 183 days during the tax year. Filing past year tax returns Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. Filing past year tax returns I. Filing past year tax returns S. Filing past year tax returns member or a resident of a C. Filing past year tax returns I. Filing past year tax returns S. Filing past year tax returns member is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Filing past year tax returns Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Filing past year tax returns Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. Filing past year tax returns Directors' fees received by residents of Cyprus for service on the board of directors of a U. Filing past year tax returns S. Filing past year tax returns corporation are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. Filing past year tax returns Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available, they are taxed only on income attributable to the fixed base. Filing past year tax returns Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the following three requirements are met. Filing past year tax returns The resident is present in the United States for no more than 183 days in any 12-month period. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. Filing past year tax returns Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns If the ship or aircraft is operated by a U. Filing past year tax returns S. Filing past year tax returns enterprise, the income is subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Filing past year tax returns Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they are in the United States for no more than 89 days during the tax year. Filing past year tax returns Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet four requirements. Filing past year tax returns They are in the United States for no more than 89 days during the tax year. Filing past year tax returns They are employees of a resident of, or a permanent establishment in, Egypt. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns Their income is subject to Egyptian tax. Filing past year tax returns This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. Filing past year tax returns These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Filing past year tax returns Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the following requirements are met. Filing past year tax returns The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Filing past year tax returns Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. Filing past year tax returns Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet three requirements. Filing past year tax returns They are in the United States for no more than 183 days during any 12-month period. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Filing past year tax returns The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. Filing past year tax returns These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. Filing past year tax returns France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet three requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. Filing past year tax returns These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Filing past year tax returns Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if their visit is principally supported by public funds of France. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. Filing past year tax returns Under that provision, business profits are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax unless the individual has a permanent establishment in the United States. Filing past year tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Filing past year tax returns Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the residents meet three requirements. Filing past year tax returns They are in the United States for no more than 183 days during the calendar year. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns The income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. Filing past year tax returns Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. Filing past year tax returns S. Filing past year tax returns tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. Filing past year tax returns Income of German entertainers or athletes is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Filing past year tax returns Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. Filing past year tax returns The pay, regardless of amount, is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. Filing past year tax returns Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet three requirements. Filing past year tax returns They are in the United States for no more than 183 days during the tax year. Filing past year tax returns Their income is paid by or on behalf of an employer who is not a resident of the United States. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns If the ship or aircraft is operated by a U. Filing past year tax returns S. Filing past year tax returns enterprise, the pay is subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Filing past year tax returns Under that provision, business profits are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax unless the individual has a permanent establishment in the United States. Filing past year tax returns If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Filing past year tax returns Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. Filing past year tax returns S. Filing past year tax returns company. Filing past year tax returns Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available, they are taxed only on income attributable to the fixed base. Filing past year tax returns Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet three requirements. Filing past year tax returns They are present in the United States for no more than 183 days during the tax year. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Filing past year tax returns The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. Filing past year tax returns S. Filing past year tax returns enterprise. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. Filing past year tax returns Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. Filing past year tax returns Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Filing past year tax returns Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet three requirements. Filing past year tax returns They are present in the United States no more than 119 days during any consecutive 12-month period. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Filing past year tax returns Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the individual is a member of the regular complement of the ship or aircraft. Filing past year tax returns These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. Filing past year tax returns Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. Filing past year tax returns Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns However, amounts received for attending meetings in Ireland are not subject to U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax. Filing past year tax returns These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Filing past year tax returns Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they are in the United States for no more than 182 days during the tax year. Filing past year tax returns Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet four requirements. Filing past year tax returns They are in the United States for no more than 182 days during the tax year. Filing past year tax returns They are employees of a resident of, or a permanent establishment in, Israel. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns Their income is subject to Israeli tax. Filing past year tax returns The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. Filing past year tax returns Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the following requirements are met. Filing past year tax returns The residents are in the United States for no more than 183 days during the tax year. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Filing past year tax returns S. Filing past year tax returns enterprise is subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. Filing past year tax returns Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. Filing past year tax returns S. Filing past year tax returns contractor. Filing past year tax returns If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. Filing past year tax returns There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Filing past year tax returns Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet four requirements. Filing past year tax returns They are in the United States for no more than 183 days during the tax year. Filing past year tax returns Their income is paid by or for an employer who is not a resident of the United States. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns Their net income received for the services is not more than $5,000 during the tax year. Filing past year tax returns Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns If the ship or aircraft is operated by a U. Filing past year tax returns S. Filing past year tax returns enterprise, the pay is subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. Filing past year tax returns Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Filing past year tax returns S. Filing past year tax returns corporations are exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. Filing past year tax returns Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. Filing past year tax returns Under that provision, business profits are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax unless the individual has a permanent establishment in the United States. Filing past year tax returns If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Filing past year tax returns Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. Filing past year tax returns If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Filing past year tax returns Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the following three requirements are met. Filing past year tax returns The resident is in the United States for no more than 183 days in any 12-month period. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. Filing past year tax returns If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the residents meet four requirements. Filing past year tax returns They are in the United States for no more than 182 days during the tax year. Filing past year tax returns They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Filing past year tax returns Their compensation is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns Their income for those services is not more than $3,000. Filing past year tax returns Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. Filing past year tax returns Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Filing past year tax returns Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the following requirements are met. Filing past year tax returns The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Filing past year tax returns S. Filing past year tax returns enterprise. Filing past year tax returns The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Filing past year tax returns Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. Filing past year tax returns Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Filing past year tax returns Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the following requirements are met. Filing past year tax returns The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. Filing past year tax returns S. Filing past year tax returns enterprise. Filing past year tax returns The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. Filing past year tax returns Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. Filing past year tax returns Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Filing past year tax returns If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Filing past year tax returns Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Filing past year tax returns The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. Filing past year tax returns S. Filing past year tax returns enterprise. Filing past year tax returns The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. Filing past year tax returns Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Filing past year tax returns Under that provision, business profits are exempt from U. Filing past year tax returns S. Filing past year tax returns income tax unless the individual has a permanent establishment in the United States. Filing past year tax returns If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Filing past year tax returns Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet the following requirements. Filing past year tax returns They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Filing past year tax returns Their income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. Filing past year tax returns Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. Filing past year tax returns S. Filing past year tax returns tax. Filing past year tax returns Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the individual is a member of the regular complement of the ship or aircraft. Filing past year tax returns Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. Filing past year tax returns If they have a fixed base available, they are taxed only on income attributable to the fixed base. Filing past year tax returns Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if the following three requirements are met. Filing past year tax returns The resident is present in the United States for no more than 183 days in a 12-month period. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a resident of the United States. Filing past year tax returns The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Filing past year tax returns These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. Filing past year tax returns This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Filing past year tax returns Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Filing past year tax returns S. Filing past year tax returns tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Filing past year tax returns Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. Filing past year tax returns If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. Filing past year tax returns Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the residents meet three requirements. Filing past year tax returns They are in the United States for less than 183 days during the tax year. Filing past year tax returns They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. Filing past year tax returns Their income is not borne by a permanent establishment that the employer has in the United States. Filing past year tax returns Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Filing past year tax returns Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the individual is a member of the regular complement of the ship or aircraft. Filing past year tax returns These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. Filing past year tax returns Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Filing past year tax returns Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Filing past year tax returns S. Filing past year tax returns income tax if the following three requirements are met. Filing past year tax returns The resident is in the United States for no more than 183 days during the tax year. Filing past year tax returns The income is paid by, or on behalf of, an employer who is not a U. Filing past year tax returns S. Filing past year tax returns resident. Filing past year tax returns The income is not borne by a permanent establishment or fixed base the employer has in the United States. Filing past year tax returns Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
Español

Morris K. Udall and Stewart L. Udall Foundation

The Morris K. Udall and Stewart L. Udall Foundation, through the U.S. Institute for Environmental Conflict Resolution, provides assessment, mediation, and other services to resolve environmental conflicts. The Foundation also supports a variety of educational opportunities in the area of environmental policy.

Contact the Agency or Department

Website: Morris K. Udall and Stewart L. Udall Foundation

E-mail:

Address: 130 South Scott Ave
Tucson, AZ 85701-1922

Phone Number: (520) 901-8500

The Filing Past Year Tax Returns

Filing past year tax returns Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. Filing past year tax returns A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. Filing past year tax returns Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. Filing past year tax returns Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. Filing past year tax returns Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. Filing past year tax returns Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. Filing past year tax returns Solicitud de una copia, Solicitud de copia de la declaración de impuestos. Filing past year tax returns Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. Filing past year tax returns Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. Filing past year tax returns Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. Filing past year tax returns Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. Filing past year tax returns Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. Filing past year tax returns Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. Filing past year tax returns Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. Filing past year tax returns Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. Filing past year tax returns Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications