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Military Tax Filing

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Military Tax Filing

Military tax filing Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Military tax filing Tax-free exchange of rental property occasionally used for personal purposes. Military tax filing Ordering forms and publications. Military tax filing Tax questions. Military tax filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Military tax filing irs. Military tax filing gov/pub527. Military tax filing What's New Net Investment Income Tax (NIIT). Military tax filing  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Military tax filing NIIT is a 3. Military tax filing 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Military tax filing Net investment income may include rental income and other income from passive activities. Military tax filing Use Form 8960, Net Investment Income Tax, to figure this tax. Military tax filing For more information on NIIT, go to IRS. Military tax filing gov and enter “Net Investment Income Tax” in the search box. Military tax filing Reminders Photographs of missing children. Military tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Military tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Military tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Military tax filing Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Military tax filing In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Military tax filing First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Military tax filing We will look at types of income and when each is reported, and at types of expenses and which are deductible. Military tax filing Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Military tax filing Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Military tax filing Special rental situations are grouped together in chapter 4. Military tax filing These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Military tax filing Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Military tax filing Sale or exchange of rental property. Military tax filing   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Military tax filing Sale of main home used as rental property. Military tax filing   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Military tax filing Tax-free exchange of rental property occasionally used for personal purposes. Military tax filing   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Military tax filing   For information on the qualifying use standards, see Rev. Military tax filing Proc. Military tax filing 2008–16, 2008 IRB 547, at http://www. Military tax filing irs. Military tax filing gov/irb/2008-10_IRB/ar12. Military tax filing html . Military tax filing For more information on like-kind exchanges, see chapter 1 of Publication 544. Military tax filing Comments and suggestions. Military tax filing   We welcome your comments about this publication and your suggestions for future editions. Military tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Military tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Military tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Military tax filing   You can send your comments from www. Military tax filing irs. Military tax filing gov/formspubs/. Military tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications”. Military tax filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Military tax filing Ordering forms and publications. Military tax filing   Visit www. Military tax filing irs. Military tax filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Military tax filing Internal Revenue Service 1201 N. Military tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Military tax filing   If you have a tax question, check the information available on IRS. Military tax filing gov or call 1-800-829-1040. Military tax filing We cannot answer tax questions sent to either of the above addresses. Military tax filing Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Military tax filing Prev  Up  Next   Home   More Online Publications
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The Military Tax Filing

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