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I Didn T File My 2011 Taxes

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I Didn T File My 2011 Taxes

I didn t file my 2011 taxes Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. I didn t file my 2011 taxes Puede restar la deducción estándar o las deducciones detalladas. I didn t file my 2011 taxes Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). I didn t file my 2011 taxes Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. I didn t file my 2011 taxes Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. I didn t file my 2011 taxes Table of Contents 20. I didn t file my 2011 taxes   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. I didn t file my 2011 taxes Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. I didn t file my 2011 taxes Personas casadas que presentan la declaración por separado. I didn t file my 2011 taxes 21. I didn t file my 2011 taxes   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. I didn t file my 2011 taxes ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. I didn t file my 2011 taxes   ImpuestosIntroductionGobierno tribal de indios estadounidenses. I didn t file my 2011 taxes Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. I didn t file my 2011 taxes Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. I didn t file my 2011 taxes Ejemplos. I didn t file my 2011 taxes Formulario 1099-S. I didn t file my 2011 taxes Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. I didn t file my 2011 taxes   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. I didn t file my 2011 taxes Fondos procedentes de una hipoteca utilizados para negocios o inversiones. I didn t file my 2011 taxes 24. I didn t file my 2011 taxes   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. I didn t file my 2011 taxes Artículos domésticos. I didn t file my 2011 taxes Deducción de más de $500. I didn t file my 2011 taxes Formulario 1098-C. I didn t file my 2011 taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. I didn t file my 2011 taxes Excepción 1: vehículo usado o mejorado por la organización. I didn t file my 2011 taxes Excepción 2: vehículo donado o vendido a una persona necesitada. I didn t file my 2011 taxes Deducción de $500 o menos. I didn t file my 2011 taxes Derecho al uso de los bienes. I didn t file my 2011 taxes Bienes muebles tangibles. I didn t file my 2011 taxes Intereses futuros. I didn t file my 2011 taxes Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. I didn t file my 2011 taxes Mensaje de texto. I didn t file my 2011 taxes Tarjeta de crédito. I didn t file my 2011 taxes Pago telefónico. I didn t file my 2011 taxes Título de acciones. I didn t file my 2011 taxes Pagaré. I didn t file my 2011 taxes Opción. I didn t file my 2011 taxes Fondos de un préstamo. I didn t file my 2011 taxes Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. I didn t file my 2011 taxes   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. I didn t file my 2011 taxes Deterioro progresivo. I didn t file my 2011 taxes Daños ocasionados por paneles de yeso (drywall) corrosivos. I didn t file my 2011 taxes Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. I didn t file my 2011 taxes   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. I didn t file my 2011 taxes Cargos de estacionamiento. I didn t file my 2011 taxes Publicidad en el automóvil. I didn t file my 2011 taxes Uso compartido de automóviles. I didn t file my 2011 taxes Transporte de herramientas o instrumentos. I didn t file my 2011 taxes Gastos de desplazamiento de sindicalistas desde el centro del sindicato. I didn t file my 2011 taxes Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. I didn t file my 2011 taxes Empleados estatutarios. I didn t file my 2011 taxes Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. I didn t file my 2011 taxes   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. I didn t file my 2011 taxes Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. I didn t file my 2011 taxes   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. I didn t file my 2011 taxes   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income taxes on certain items of income they receive from sources within the United States. I didn t file my 2011 taxes These reduced rates and exemptions vary among countries and specific items of income. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Also see Publication 519. I didn t file my 2011 taxes Many of the individual states of the United States tax the income of their residents. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Tax treaties reduce the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes taxes of residents of foreign countries. I didn t file my 2011 taxes With certain exceptions, they do not reduce the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes taxes of U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes citizens or residents. I didn t file my 2011 taxes U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes citizens and residents are subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax on their worldwide income. I didn t file my 2011 taxes Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Foreign taxing authorities sometimes require certification from the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Government that an applicant filed an income tax return as a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes citizen or resident, as part of the proof of entitlement to the treaty benefits. I didn t file my 2011 taxes See Form 8802, Application for United States Residency Certification, to request a certification. I didn t file my 2011 taxes Disclosure of a treaty-based position that reduces your tax. I didn t file my 2011 taxes   If you take the position that any U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax is overruled or otherwise reduced by a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes For more information, see Publication 519 and the Form 8833 instructions. I didn t file my 2011 taxes   If you fail to file Form 8833, you may have to pay a $1,000 penalty. I didn t file my 2011 taxes Corporations are subject to a $10,000 penalty for each failure. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Pay for certain personal services performed in the United States. I didn t file my 2011 taxes Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. I didn t file my 2011 taxes Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. I didn t file my 2011 taxes Wages, salaries, and pensions paid by a foreign government. I didn t file my 2011 taxes Personal Services Income Pay for certain personal services performed in the United States is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes For this purpose, the word “day” means a day during any part of which you are physically present in the United States. I didn t file my 2011 taxes Terms defined. I didn t file my 2011 taxes   Several terms appear in many of the discussions that follow. I didn t file my 2011 taxes The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. I didn t file my 2011 taxes The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. I didn t file my 2011 taxes   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. I didn t file my 2011 taxes   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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of these limits, income of Bangladesh entertainers is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes If the ship or aircraft is operated by a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise, the income is subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes If the resident of Bangladesh is a shareholder in a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes corporation. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax at the rate of 15%. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes residents), and Do not have a regular base available in the United States for performing the services. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if the residents meet four requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days during the calendar year. I didn t file my 2011 taxes The income earned in the calendar year in the United States is not more than $5,000. I didn t file my 2011 taxes Their income is paid by or for an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes The income is not borne by a permanent establishment or regular base of the employer in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under that provision, business profits are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. I didn t file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. I didn t file my 2011 taxes Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under that provision, business profits are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. I didn t file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes company. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under that provision, business profits are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. I didn t file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if it is not more than $10,000 for the year. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident, and is not borne by a permanent establishment in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. I didn t file my 2011 taxes These exemptions do not apply to directors' fees for service on the board of directors of a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes corporation. I didn t file my 2011 taxes 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). I didn t file my 2011 taxes However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes and Chinese governments is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes Commonwealth of Independent States Income that residents of a C. I didn t file my 2011 taxes I. I didn t file my 2011 taxes S. I didn t file my 2011 taxes member receive for performing personal services in the United States is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if those residents are in the United States for no more than 183 days during the tax year. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes I. I didn t file my 2011 taxes S. I didn t file my 2011 taxes member or a resident of a C. I didn t file my 2011 taxes I. I didn t file my 2011 taxes S. I didn t file my 2011 taxes member is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Directors' fees received by residents of Cyprus for service on the board of directors of a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes corporation are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the following three requirements are met. I didn t file my 2011 taxes The resident is present in the United States for no more than 183 days in any 12-month period. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes If the ship or aircraft is operated by a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise, the income is subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they are in the United States for no more than 89 days during the tax year. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet four requirements. I didn t file my 2011 taxes They are in the United States for no more than 89 days during the tax year. I didn t file my 2011 taxes They are employees of a resident of, or a permanent establishment in, Egypt. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes Their income is subject to Egyptian tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the following requirements are met. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet three requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days during any 12-month period. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet three requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of these limits, income of French entertainers or sportsmen is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if their visit is principally supported by public funds of France. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under that provision, business profits are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. I didn t file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if the residents meet three requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days during the calendar year. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes The income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Income of German entertainers or athletes is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. I didn t file my 2011 taxes Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes The pay, regardless of amount, is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet three requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days during the tax year. I didn t file my 2011 taxes Their income is paid by or on behalf of an employer who is not a resident of the United States. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes If the ship or aircraft is operated by a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise, the pay is subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under that provision, business profits are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. I didn t file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. I didn t file my 2011 taxes Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes company. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet three requirements. I didn t file my 2011 taxes They are present in the United States for no more than 183 days during the tax year. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet three requirements. I didn t file my 2011 taxes They are present in the United States no more than 119 days during any consecutive 12-month period. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes The income is not borne or reimbursed by a permanent establishment the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if the individual is a member of the regular complement of the ship or aircraft. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes However, amounts received for attending meetings in Ireland are not subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they are in the United States for no more than 182 days during the tax year. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet four requirements. I didn t file my 2011 taxes They are in the United States for no more than 182 days during the tax year. I didn t file my 2011 taxes They are employees of a resident of, or a permanent establishment in, Israel. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes Their income is subject to Israeli tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the following requirements are met. I didn t file my 2011 taxes The residents are in the United States for no more than 183 days during the tax year. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise is subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes contractor. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes There is no dollar limit for condition (3) if the contractor is from a country other than the United States. I didn t file my 2011 taxes Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet four requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days during the tax year. I didn t file my 2011 taxes Their income is paid by or for an employer who is not a resident of the United States. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes Their net income received for the services is not more than $5,000 during the tax year. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes If the ship or aircraft is operated by a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise, the pay is subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes corporations are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under that provision, business profits are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. I didn t file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. I didn t file my 2011 taxes Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the following three requirements are met. I didn t file my 2011 taxes The resident is in the United States for no more than 183 days in any 12-month period. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if the residents meet four requirements. I didn t file my 2011 taxes They are in the United States for no more than 182 days during the tax year. I didn t file my 2011 taxes They are employees of a resident of Korea or of a permanent establishment maintained in Korea. I didn t file my 2011 taxes Their compensation is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes Their income for those services is not more than $3,000. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the following requirements are met. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available, they are taxed only on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the following requirements are met. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if they do not have a fixed base regularly available to them in the United States for performing the services. I didn t file my 2011 taxes If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes enterprise. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Under that provision, business profits are exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax unless the individual has a permanent establishment in the United States. I didn t file my 2011 taxes If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. I didn t file my 2011 taxes Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet the following requirements. I didn t file my 2011 taxes They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. I didn t file my 2011 taxes Their income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax. I didn t file my 2011 taxes Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the individual is a member of the regular complement of the ship or aircraft. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes If they have a fixed base available, they are taxed only on income attributable to the fixed base. I didn t file my 2011 taxes Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if the following three requirements are met. I didn t file my 2011 taxes The resident is present in the United States for no more than 183 days in a 12-month period. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a resident of the United States. I didn t file my 2011 taxes The income is not borne by a permanent establishment or fixed base that the employer has in the United States. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. I didn t file my 2011 taxes Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the residents meet three requirements. I didn t file my 2011 taxes They are in the United States for less than 183 days during the tax year. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Their income is not borne by a permanent establishment that the employer has in the United States. I didn t file my 2011 taxes Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the individual is a member of the regular complement of the ship or aircraft. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. I didn t file my 2011 taxes Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax if the following three requirements are met. I didn t file my 2011 taxes The resident is in the United States for no more than 183 days during the tax year. I didn t file my 2011 taxes The income is paid by, or on behalf of, an employer who is not a U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes resident. I didn t file my 2011 taxes The income is not borne by a permanent establishment or fixed base the employer has in the United States. I didn t file my 2011 taxes Income received by a Netherlands resident for employment as a member of the regular complement of a ship or