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Free E File 2013

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Free E File 2013

Free e file 2013 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. Free e file 2013 Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Free e file 2013 S. Free e file 2013 income taxes on certain items of income they receive from sources within the United States. Free e file 2013 These reduced rates and exemptions vary among countries and specific items of income. Free e file 2013 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. Free e file 2013 Also see Publication 519. Free e file 2013 Many of the individual states of the United States tax the income of their residents. Free e file 2013 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. Free e file 2013 Tax treaties reduce the U. Free e file 2013 S. Free e file 2013 taxes of residents of foreign countries. Free e file 2013 With certain exceptions, they do not reduce the U. Free e file 2013 S. Free e file 2013 taxes of U. Free e file 2013 S. Free e file 2013 citizens or residents. Free e file 2013 U. Free e file 2013 S. Free e file 2013 citizens and residents are subject to U. Free e file 2013 S. Free e file 2013 income tax on their worldwide income. Free e file 2013 Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 Foreign taxing authorities sometimes require certification from the U. Free e file 2013 S. Free e file 2013 Government that an applicant filed an income tax return as a U. Free e file 2013 S. Free e file 2013 citizen or resident, as part of the proof of entitlement to the treaty benefits. Free e file 2013 See Form 8802, Application for United States Residency Certification, to request a certification. Free e file 2013 Disclosure of a treaty-based position that reduces your tax. Free e file 2013   If you take the position that any U. Free e file 2013 S. Free e file 2013 tax is overruled or otherwise reduced by a U. Free e file 2013 S. Free e file 2013 treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Free e file 2013 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. Free e file 2013 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. Free e file 2013 For more information, see Publication 519 and the Form 8833 instructions. Free e file 2013   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Free e file 2013 Corporations are subject to a $10,000 penalty for each failure. Free e file 2013 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. Free e file 2013 Pay for certain personal services performed in the United States. Free e file 2013 Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Free e file 2013 Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Free e file 2013 Wages, salaries, and pensions paid by a foreign government. Free e file 2013 Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Free e file 2013 Terms defined. Free e file 2013   Several terms appear in many of the discussions that follow. Free e file 2013 The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Free e file 2013 The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Free e file 2013   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. Free e file 2013   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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 Regardless of these limits, income of Bangladesh entertainers is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 If the ship or aircraft is operated by a U. Free e file 2013 S. Free e file 2013 enterprise, the income is subject to U. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 If the resident of Bangladesh is a shareholder in a U. Free e file 2013 S. Free e file 2013 corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Free e file 2013 S. Free e file 2013 corporation. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax at the rate of 15%. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 S. Free e file 2013 residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Free e file 2013 S. Free e file 2013 residents), and Do not have a regular base available in the United States for performing the services. Free e file 2013 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. Free e file 2013 Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 tax if the residents meet four requirements. Free e file 2013 They are in the United States for no more than 183 days during the calendar year. Free e file 2013 The income earned in the calendar year in the United States is not more than $5,000. Free e file 2013 Their income is paid by or for an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 The income is not borne by a permanent establishment or regular base of the employer in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 Under that provision, business profits are exempt from U. Free e file 2013 S. Free e file 2013 income tax unless the individual has a permanent establishment in the United States. Free e file 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free e file 2013 Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 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. Free e file 2013 Under that provision, business profits are exempt from U. Free e file 2013 S. Free e file 2013 income tax unless the individual has a permanent establishment in the United States. Free e file 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free e file 2013 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. Free e file 2013 Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 company. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 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. Free e file 2013 Under that provision, business profits are exempt from U. Free e file 2013 S. Free e file 2013 income tax unless the individual has a permanent establishment in the United States. Free e file 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free e file 2013 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. Free e file 2013 Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Free e file 2013 S. Free e file 2013 tax if it is not more than $10,000 for the year. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident, and is not borne by a permanent establishment in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Free e file 2013 These exemptions do not apply to directors' fees for service on the board of directors of a U. Free e file 2013 S. Free e file 2013 corporation. Free e file 2013 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). Free e file 2013 However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Free e file 2013 S. Free e file 2013 and Chinese governments is exempt from U. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 Commonwealth of Independent States Income that residents of a C. Free e file 2013 I. Free e file 2013 S. Free e file 2013 member receive for performing personal services in the United States is exempt from U. Free e file 2013 S. Free e file 2013 income tax if those residents are in the United States for no more than 183 days during the tax year. Free e file 2013 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. Free e file 2013 I. Free e file 2013 S. Free e file 2013 member or a resident of a C. Free e file 2013 I. Free e file 2013 S. Free e file 2013 member is exempt from U. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 Directors' fees received by residents of Cyprus for service on the board of directors of a U. Free e file 2013 S. Free e file 2013 corporation are exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Free e file 2013 Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the following three requirements are met. Free e file 2013 The resident is present in the United States for no more than 183 days in any 12-month period. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 If the ship or aircraft is operated by a U. Free e file 2013 S. Free e file 2013 enterprise, the income is subject to U. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they are in the United States for no more than 89 days during the tax year. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the residents meet four requirements. Free e file 2013 They are in the United States for no more than 89 days during the tax year. Free e file 2013 They are employees of a resident of, or a permanent establishment in, Egypt. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 Their income is subject to Egyptian tax. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available, they are taxed on the income attributable to the fixed base. Free e file 2013 Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the following requirements are met. Free e file 2013 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. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the residents meet three requirements. Free e file 2013 They are in the United States for no more than 183 days during any 12-month period. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the residents meet three requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 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. Free e file 2013 Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Free e file 2013 S. Free e file 2013 tax if their visit is principally supported by public funds of France. Free e file 2013 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. Free e file 2013 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. Free e file 2013 Under that provision, business profits are exempt from U. Free e file 2013 S. Free e file 2013 income tax unless the individual has a permanent establishment in the United States. Free e file 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax if the residents meet three requirements. Free e file 2013 They are in the United States for no more than 183 days during the calendar year. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 The income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 Income of German entertainers or athletes is exempt from U. Free e file 2013 S. Free e file 2013 tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Free e file 2013 Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 The pay, regardless of amount, is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the residents meet three requirements. Free e file 2013 They are in the United States for no more than 183 days during the tax year. Free e file 2013 Their income is paid by or on behalf of an employer who is not a resident of the United States. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 If the ship or aircraft is operated by a U. Free e file 2013 S. Free e file 2013 enterprise, the pay is subject to U. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 Under that provision, business profits are exempt from U. Free e file 2013 S. Free e file 2013 income tax unless the individual has a permanent establishment in the United States. Free e file 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Free e file 2013 Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 company. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Free e file 2013 Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet three requirements. Free e file 2013 They are present in the United States for no more than 183 days during the tax year. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 enterprise. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Free e file 2013 Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet three requirements. Free e file 2013 They are present in the United States no more than 119 days during any consecutive 12-month period. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax if the individual is a member of the regular complement of the ship or aircraft. Free e file 2013 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. Free e file 2013 Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 However, amounts received for attending meetings in Ireland are not subject to U. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they are in the United States for no more than 182 days during the tax year. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the residents meet four requirements. Free e file 2013 They are in the United States for no more than 182 days during the tax year. Free e file 2013 They are employees of a resident of, or a permanent establishment in, Israel. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 Their income is subject to Israeli tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the following requirements are met. Free e file 2013 The residents are in the United States for no more than 183 days during the tax year. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Free e file 2013 S. Free e file 2013 enterprise is subject to U. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 S. Free e file 2013 contractor. Free e file 2013 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. Free e file 2013 There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Free e file 2013 Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet four requirements. Free e file 2013 They are in the United States for no more than 183 days during the tax year. Free e file 2013 Their income is paid by or for an employer who is not a resident of the United States. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 Their net income received for the services is not more than $5,000 during the tax year. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 If the ship or aircraft is operated by a U. Free e file 2013 S. Free e file 2013 enterprise, the pay is subject to U. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Free e file 2013 S. Free e file 2013 corporations are exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 Under that provision, business profits are exempt from U. Free e file 2013 S. Free e file 2013 income tax unless the individual has a permanent establishment in the United States. Free e file 2013 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Free e file 2013 Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Free e file 2013 Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the following three requirements are met. Free e file 2013 The resident is in the United States for no more than 183 days in any 12-month period. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax if the residents meet four requirements. Free e file 2013 They are in the United States for no more than 182 days during the tax year. Free e file 2013 They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Free e file 2013 Their compensation is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 Their income for those services is not more than $3,000. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Free e file 2013 Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the following requirements are met. Free e file 2013 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. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 enterprise. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Free e file 2013 Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the following requirements are met. Free e file 2013 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. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 enterprise. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Free e file 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Free e file 2013 Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 enterprise. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 Under that provision, business profits are exempt from U. Free e file 2013 S. Free e file 2013 income tax unless the individual has a permanent establishment in the United States. Free e file 2013 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Free e file 2013 Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the residents meet the following requirements. Free e file 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Free e file 2013 Their income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 tax. Free e file 2013 Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the individual is a member of the regular complement of the ship or aircraft. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 If they have a fixed base available, they are taxed only on income attributable to the fixed base. Free e file 2013 Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 tax if the following three requirements are met. Free e file 2013 The resident is present in the United States for no more than 183 days in a 12-month period. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. Free e file 2013 The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Free e file 2013 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. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 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. Free e file 2013 This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Free e file 2013 Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Free e file 2013 S. Free e file 2013 tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Free e file 2013 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. Free e file 2013 S. Free e file 2013 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. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the residents meet three requirements. Free e file 2013 They are in the United States for less than 183 days during the tax year. Free e file 2013 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. Free e file 2013 Their income is not borne by a permanent establishment that the employer has in the United States. Free e file 2013 Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the individual is a member of the regular complement of the ship or aircraft. Free e file 2013 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. Free e file 2013 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. Free e file 2013 S. Free e file 2013 income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Free e file 2013 Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Free e file 2013 S. Free e file 2013 income tax if the following three requirements are met. Free e file 2013 The resident is in the United States for no more than 183 days during the tax year. Free e file 2013 The income is paid by, or on behalf of, an employer who is not a U. Free e file 2013 S. Free e file 2013 resident. Free e file 2013 The income is not borne by a permanent establishment or fixed base the employer has in the United States. Free e file 2013 Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service

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IR-2014-39, March 28, 2014

WASHINGTON —The Internal Revenue Service today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number. 

‪The fake emails may include the following message: “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.” 

‪Recipients are directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income." The links lead to web pages that solicit personal information. 

‪Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media. 

‪For more on scams to guard against see the "Dirty Dozen" list on IRS.gov.

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Page Last Reviewed or Updated: 28-Mar-2014

The Free E File 2013

Free e file 2013 16. Free e file 2013   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Free e file 2013 Exception 2. Free e file 2013 File Form 1099-B or Form 1099-S with the IRS. Free e file 2013 Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. Free e file 2013 . Free e file 2013  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Free e file 2013 Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). Free e file 2013 The discussion includes the following topics. Free e file 2013 How to report short-term gains and losses. Free e file 2013 How to report long-term gains and losses. Free e file 2013 How to figure capital loss carryovers. Free e file 2013 How to figure your tax on a net capital gain. Free e file 2013 If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). Free e file 2013 Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. Free e file 2013 Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). Free e file 2013 Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. Free e file 2013 Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. Free e file 2013 On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. Free e file 2013 , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). Free e file 2013 Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. Free e file 2013 Report short-term gains or losses in Part I. Free e file 2013 Report long-term gains or losses in Part II. Free e file 2013 Use as many Forms 8949 as you need. Free e file 2013 Exceptions to filing Form 8949 and Schedule D (Form 1040). Free e file 2013   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). Free e file 2013 Exception 1. Free e file 2013   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). Free e file 2013 (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. Free e file 2013 ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). Free e file 2013 Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. Free e file 2013 You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. Free e file 2013 Exception 2. Free e file 2013   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. Free e file 2013 Installment sales. Free e file 2013   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. Free e file 2013 You must report the entire gain in the year of sale (the year in which the trade date occurs). Free e file 2013 Passive activity gains and losses. Free e file 2013    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. Free e file 2013 In some cases, the loss may be limited under the passive activity rules. Free e file 2013 Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. Free e file 2013 Form 1099-B transactions. Free e file 2013   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. Free e file 2013 Use the Form 1099-B or the substitute statement to complete Form 8949. Free e file 2013 If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. Free e file 2013 This will help you complete Form 8949. Free e file 2013 Generally, a covered security is a security you acquired after 2010. Free e file 2013   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Free e file 2013 However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Free e file 2013    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Free e file 2013 If you include an expense of sale in column (g), enter “E” in column (f). Free e file 2013 Form 1099-CAP transactions. Free e file 2013   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. Free e file 2013 Use the Form 1099-CAP or substitute statement to fill in Form 8949. Free e file 2013 If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). Free e file 2013 You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. Free e file 2013   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Free e file 2013 Form 1099-S transactions. Free e file 2013   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. Free e file 2013    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). Free e file 2013   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Free e file 2013   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. Free e file 2013 See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. Free e file 2013 However, report like-kind exchanges on Form 8824 instead. Free e file 2013   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. Free e file 2013 Nominees. Free e file 2013   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. Free e file 2013 File Form 1099-B or Form 1099-S with the IRS. Free e file 2013   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. Free e file 2013 Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. Free e file 2013 S. Free e file 2013 Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). Free e file 2013 Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. Free e file 2013 On Form 1099-B, you should be listed as the “Payer. Free e file 2013 ” The other owner should be listed as the “Recipient. Free e file 2013 ” On Form 1099-S, you should be listed as the “Filer. Free e file 2013 ” The other owner should be listed as the “Transferor. Free e file 2013 ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. Free e file 2013 For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. Free e file 2013 If you are filing electronically see Publication 1220. Free e file 2013 Sale of property bought at various times. Free e file 2013   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. Free e file 2013 Write “Various” in column (b) for the “Date acquired. Free e file 2013 ” Sale expenses. Free e file 2013    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Free e file 2013 If you include an expense of sale in column (g), enter “E” in column (f). Free e file 2013   For more information about adjustments to basis, see chapter 13. Free e file 2013 Short-term gains and losses. Free e file 2013   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. Free e file 2013 You report it in Part I of Form 8949. Free e file 2013   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). Free e file 2013 Long-term gains and losses. Free e file 2013    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. Free e file 2013 You report it in Part II of Form 8949. Free e file 2013   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. Free e file 2013    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Free e file 2013 Total net gain or loss. Free e file 2013   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Free e file 2013 Enter the result on Schedule D (Form 1040), Part III, line 16. Free e file 2013 If your losses are more than your gains, see Capital Losses , next. Free e file 2013 If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. Free e file 2013 Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. Free e file 2013 Report the amount of the deduction on line 13 of Form 1040, in parentheses. Free e file 2013 Limit on deduction. Free e file 2013   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). Free e file 2013   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. Free e file 2013 Capital loss carryover. Free e file 2013   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. Free e file 2013 If part of the loss is still unused, you can carry it over to later years until it is completely used up. Free e file 2013   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. Free e file 2013   When you carry over a loss, it remains long term or short term. Free e file 2013 A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. Free e file 2013 Figuring your carryover. Free e file 2013   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. Free e file 2013   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). Free e file 2013    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. Free e file 2013 Example. Free e file 2013 Bob and Gloria sold securities in 2013. Free e file 2013 The sales resulted in a capital loss of $7,000. Free e file 2013 They had no other capital transactions. Free e file 2013 Their taxable income was $26,000. Free e file 2013 On their joint 2013 return, they can deduct $3,000. Free e file 2013 The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. Free e file 2013 If their capital loss had been $2,000, their capital loss deduction would have been $2,000. Free e file 2013 They would have no carryover. Free e file 2013 Use short-term losses first. Free e file 2013   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. Free e file 2013 If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. Free e file 2013 Decedent's capital loss. Free e file 2013    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. Free e file 2013 The capital loss limits discussed earlier still apply in this situation. Free e file 2013 The decedent's estate cannot deduct any of the loss or carry it over to following years. Free e file 2013 Joint and separate returns. Free e file 2013   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Free e file 2013 However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Free e file 2013 Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Free e file 2013 These lower rates are called the maximum capital gain rates. Free e file 2013 The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Free e file 2013 For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Free e file 2013 See Table 16-1 for details. Free e file 2013 If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. Free e file 2013 Example. Free e file 2013 All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. Free e file 2013 If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. Free e file 2013 Investment interest deducted. Free e file 2013   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. Free e file 2013 Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. Free e file 2013 This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. Free e file 2013 For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. Free e file 2013 Table 16-1. Free e file 2013 What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . Free e file 2013 . Free e file 2013 . Free e file 2013 THEN your  maximum capital gain rate is . Free e file 2013 . Free e file 2013 . Free e file 2013 a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. Free e file 2013 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. Free e file 2013     Collectibles gain or loss. Free e file 2013   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. Free e file 2013   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. Free e file 2013 Gain on qualified small business stock. Free e file 2013    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. Free e file 2013 The eligible gain minus your section 1202 exclusion is a 28% rate gain. Free e file 2013 See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. Free e file 2013 Unrecaptured section 1250 gain. Free e file 2013    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. Free e file 2013 Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. Free e file 2013 For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. Free e file 2013 Tax computation using maximum capital gain rates. Free e file 2013   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Free e file 2013 You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. Free e file 2013 Schedule D Tax Worksheet. Free e file 2013   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. Free e file 2013 Qualified Dividends and Capital Gain Tax Worksheet. Free e file 2013   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. Free e file 2013 You received qualified dividends. Free e file 2013 (See Qualified Dividends in chapter 8. Free e file 2013 ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. Free e file 2013 (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. Free e file 2013 ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. Free e file 2013 Alternative minimum tax. Free e file 2013   These capital gain rates are also used in figuring alternative minimum tax. Free e file 2013 Prev  Up  Next   Home   More Online Publications