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State Return Tax Form 2013

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State Return Tax Form 2013

State return tax form 2013 Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. State return tax form 2013 Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. State return tax form 2013 S. State return tax form 2013 income taxes on certain items of income they receive from sources within the United States. State return tax form 2013 These reduced rates and exemptions vary among countries and specific items of income. State return tax form 2013 If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. State return tax form 2013 Also see Publication 519. State return tax form 2013 Many of the individual states of the United States tax the income of their residents. State return tax form 2013 Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. State return tax form 2013 Tax treaties reduce the U. State return tax form 2013 S. State return tax form 2013 taxes of residents of foreign countries. State return tax form 2013 With certain exceptions, they do not reduce the U. State return tax form 2013 S. State return tax form 2013 taxes of U. State return tax form 2013 S. State return tax form 2013 citizens or residents. State return tax form 2013 U. State return tax form 2013 S. State return tax form 2013 citizens and residents are subject to U. State return tax form 2013 S. State return tax form 2013 income tax on their worldwide income. State return tax form 2013 Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. State return tax form 2013 S. State return tax form 2013 citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. State return tax form 2013 Foreign taxing authorities sometimes require certification from the U. State return tax form 2013 S. State return tax form 2013 Government that an applicant filed an income tax return as a U. State return tax form 2013 S. State return tax form 2013 citizen or resident, as part of the proof of entitlement to the treaty benefits. State return tax form 2013 See Form 8802, Application for United States Residency Certification, to request a certification. State return tax form 2013 Disclosure of a treaty-based position that reduces your tax. State return tax form 2013   If you take the position that any U. State return tax form 2013 S. State return tax form 2013 tax is overruled or otherwise reduced by a U. State return tax form 2013 S. State return tax form 2013 treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. State return tax form 2013 If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. State return tax form 2013 The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. State return tax form 2013 For more information, see Publication 519 and the Form 8833 instructions. State return tax form 2013   If you fail to file Form 8833, you may have to pay a $1,000 penalty. State return tax form 2013 Corporations are subject to a $10,000 penalty for each failure. State return tax form 2013 Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. State return tax form 2013 Pay for certain personal services performed in the United States. State return tax form 2013 Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. State return tax form 2013 Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. State return tax form 2013 Wages, salaries, and pensions paid by a foreign government. State return tax form 2013 Personal Services Income Pay for certain personal services performed in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. State return tax form 2013 For this purpose, the word “day” means a day during any part of which you are physically present in the United States. State return tax form 2013 Terms defined. State return tax form 2013   Several terms appear in many of the discussions that follow. State return tax form 2013 The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. State return tax form 2013 The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. State return tax form 2013   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. State return tax form 2013   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. State return tax form 2013 Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. State return tax form 2013 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State return tax form 2013 Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State return tax form 2013 Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State return tax form 2013 Regardless of these limits, income of Bangladesh entertainers is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. State return tax form 2013 Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 If the ship or aircraft is operated by a U. State return tax form 2013 S. State return tax form 2013 enterprise, the income is subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 If the resident of Bangladesh is a shareholder in a U. State return tax form 2013 S. State return tax form 2013 corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. State return tax form 2013 S. State return tax form 2013 corporation. State return tax form 2013 The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. State return tax form 2013 S. State return tax form 2013 tax at the rate of 15%. State return tax form 2013 Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. State return tax form 2013 S. State return tax form 2013 residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. State return tax form 2013 S. State return tax form 2013 residents), and Do not have a regular base available in the United States for performing the services. State return tax form 2013 If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. State return tax form 2013 Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the residents meet four requirements. State return tax form 2013 They are in the United States for no more than 183 days during the calendar year. State return tax form 2013 The income earned in the calendar year in the United States is not more than $5,000. State return tax form 2013 Their income is paid by or for an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The income is not borne by a permanent establishment or regular base of the employer in the United States. State return tax form 2013 Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. State return tax form 2013 However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. State return tax form 2013 Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. State return tax form 2013 Under that provision, business profits are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax unless the individual has a permanent establishment in the United States. State return tax form 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State return tax form 2013 Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. State return tax form 2013 Under that provision, business profits are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax unless the individual has a permanent establishment in the United States. State return tax form 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State return tax form 2013 Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. State return tax form 2013 Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. State return tax form 2013 S. State return tax form 2013 company. State return tax form 2013 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. State return tax form 2013 Under that provision, business profits are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax unless the individual has a permanent establishment in the United States. State return tax form 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State return tax form 2013 Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. State return tax form 2013 Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if it is not more than $10,000 for the year. State return tax form 2013 If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. State return tax form 2013 S. State return tax form 2013 resident, and is not borne by a permanent establishment in the United States. State return tax form 2013 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. State return tax form 2013 Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. State return tax form 2013 Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to directors' fees for service on the board of directors of a U. State return tax form 2013 S. State return tax form 2013 corporation. State return tax form 2013 These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). State return tax form 2013 However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. State return tax form 2013 S. State return tax form 2013 and Chinese governments is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Commonwealth of Independent States Income that residents of a C. State return tax form 2013 I. State return tax form 2013 S. State return tax form 2013 member receive for performing personal services in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if those residents are in the United States for no more than 183 days during the tax year. State return tax form 2013 Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. State return tax form 2013 I. State return tax form 2013 S. State return tax form 2013 member or a resident of a C. State return tax form 2013 I. State return tax form 2013 S. State return tax form 2013 member is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. State return tax form 2013 Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. State return tax form 2013 Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. State return tax form 2013 Directors' fees received by residents of Cyprus for service on the board of directors of a U. State return tax form 2013 S. State return tax form 2013 corporation are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. State return tax form 2013 Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available, they are taxed only on income attributable to the fixed base. State return tax form 2013 Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the following three requirements are met. State return tax form 2013 The resident is present in the United States for no more than 183 days in any 12-month period. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. State return tax form 2013 Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 If the ship or aircraft is operated by a U. State return tax form 2013 S. State return tax form 2013 enterprise, the income is subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State return tax form 2013 Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they are in the United States for no more than 89 days during the tax year. State return tax form 2013 Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet four requirements. State return tax form 2013 They are in the United States for no more than 89 days during the tax year. State return tax form 2013 They are employees of a resident of, or a permanent establishment in, Egypt. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 Their income is subject to Egyptian tax. State return tax form 2013 This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. State return tax form 2013 These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. State return tax form 2013 Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the following requirements are met. State return tax form 2013 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. State return tax form 2013 Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. State return tax form 2013 Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet three requirements. State return tax form 2013 They are in the United States for no more than 183 days during any 12-month period. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. State return tax form 2013 The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. State return tax form 2013 These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. State return tax form 2013 France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet three requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. State return tax form 2013 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State return tax form 2013 Regardless of these limits, income of French entertainers or sportsmen is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if their visit is principally supported by public funds of France. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. State return tax form 2013 Under that provision, business profits are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax unless the individual has a permanent establishment in the United States. State return tax form 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State return tax form 2013 Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the residents meet three requirements. State return tax form 2013 They are in the United States for no more than 183 days during the calendar year. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 The income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. State return tax form 2013 Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. State return tax form 2013 S. State return tax form 2013 tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. State return tax form 2013 Income of German entertainers or athletes is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. State return tax form 2013 Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. State return tax form 2013 The pay, regardless of amount, is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. State return tax form 2013 Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet three requirements. State return tax form 2013 They are in the United States for no more than 183 days during the tax year. State return tax form 2013 Their income is paid by or on behalf of an employer who is not a resident of the United States. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 If the ship or aircraft is operated by a U. State return tax form 2013 S. State return tax form 2013 enterprise, the pay is subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. State return tax form 2013 Under that provision, business profits are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax unless the individual has a permanent establishment in the United States. State return tax form 2013 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. State return tax form 2013 Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. State return tax form 2013 S. State return tax form 2013 company. State return tax form 2013 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available, they are taxed only on income attributable to the fixed base. State return tax form 2013 Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet three requirements. State return tax form 2013 They are present in the United States for no more than 183 days during the tax year. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. State return tax form 2013 The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. State return tax form 2013 S. State return tax form 2013 enterprise. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. State return tax form 2013 Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. State return tax form 2013 Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State return tax form 2013 Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet three requirements. State return tax form 2013 They are present in the United States no more than 119 days during any consecutive 12-month period. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 The income is not borne or reimbursed by a permanent establishment the employer has in the United States. State return tax form 2013 Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the individual is a member of the regular complement of the ship or aircraft. State return tax form 2013 These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. State return tax form 2013 Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. State return tax form 2013 Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 However, amounts received for attending meetings in Ireland are not subject to U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax. State return tax form 2013 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State return tax form 2013 Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they are in the United States for no more than 182 days during the tax year. State return tax form 2013 Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet four requirements. State return tax form 2013 They are in the United States for no more than 182 days during the tax year. State return tax form 2013 They are employees of a resident of, or a permanent establishment in, Israel. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 Their income is subject to Israeli tax. State return tax form 2013 The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. State return tax form 2013 Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the following requirements are met. State return tax form 2013 The residents are in the United States for no more than 183 days during the tax year. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. State return tax form 2013 S. State return tax form 2013 enterprise is subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. State return tax form 2013 Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. State return tax form 2013 S. State return tax form 2013 contractor. State return tax form 2013 If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. State return tax form 2013 There is no dollar limit for condition (3) if the contractor is from a country other than the United States. State return tax form 2013 Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet four requirements. State return tax form 2013 They are in the United States for no more than 183 days during the tax year. State return tax form 2013 Their income is paid by or for an employer who is not a resident of the United States. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 Their net income received for the services is not more than $5,000 during the tax year. State return tax form 2013 Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 If the ship or aircraft is operated by a U. State return tax form 2013 S. State return tax form 2013 enterprise, the pay is subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. State return tax form 2013 Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. State return tax form 2013 S. State return tax form 2013 corporations are exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. State return tax form 2013 Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. State return tax form 2013 Under that provision, business profits are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax unless the individual has a permanent establishment in the United States. State return tax form 2013 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. State return tax form 2013 Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. State return tax form 2013 If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. State return tax form 2013 Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the following three requirements are met. State return tax form 2013 The resident is in the United States for no more than 183 days in any 12-month period. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. State return tax form 2013 If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the residents meet four requirements. State return tax form 2013 They are in the United States for no more than 182 days during the tax year. State return tax form 2013 They are employees of a resident of Korea or of a permanent establishment maintained in Korea. State return tax form 2013 Their compensation is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 Their income for those services is not more than $3,000. State return tax form 2013 Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. State return tax form 2013 Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State return tax form 2013 Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the following requirements are met. State return tax form 2013 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. State return tax form 2013 S. State return tax form 2013 enterprise. State return tax form 2013 The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. State return tax form 2013 Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. State return tax form 2013 Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. State return tax form 2013 Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the following requirements are met. State return tax form 2013 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. State return tax form 2013 S. State return tax form 2013 enterprise. State return tax form 2013 The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. State return tax form 2013 Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. State return tax form 2013 Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. State return tax form 2013 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. State return tax form 2013 Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. State return tax form 2013 The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. State return tax form 2013 S. State return tax form 2013 enterprise. State return tax form 2013 The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. State return tax form 2013 Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. State return tax form 2013 Under that provision, business profits are exempt from U. State return tax form 2013 S. State return tax form 2013 income tax unless the individual has a permanent establishment in the United States. State return tax form 2013 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. State return tax form 2013 Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet the following requirements. State return tax form 2013 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. State return tax form 2013 Their income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. State return tax form 2013 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. State return tax form 2013 S. State return tax form 2013 tax. State return tax form 2013 Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the individual is a member of the regular complement of the ship or aircraft. State return tax form 2013 Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. State return tax form 2013 If they have a fixed base available, they are taxed only on income attributable to the fixed base. State return tax form 2013 Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if the following three requirements are met. State return tax form 2013 The resident is present in the United States for no more than 183 days in a 12-month period. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a resident of the United States. State return tax form 2013 The income is not borne by a permanent establishment or fixed base that the employer has in the United States. State return tax form 2013 These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. State return tax form 2013 This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. State return tax form 2013 Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. State return tax form 2013 S. State return tax form 2013 tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. State return tax form 2013 Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. State return tax form 2013 If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. State return tax form 2013 Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the residents meet three requirements. State return tax form 2013 They are in the United States for less than 183 days during the tax year. State return tax form 2013 They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. State return tax form 2013 Their income is not borne by a permanent establishment that the employer has in the United States. State return tax form 2013 Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. State return tax form 2013 Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the individual is a member of the regular complement of the ship or aircraft. State return tax form 2013 These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. State return tax form 2013 Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. State return tax form 2013 Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. State return tax form 2013 S. State return tax form 2013 income tax if the following three requirements are met. State return tax form 2013 The resident is in the United States for no more than 183 days during the tax year. State return tax form 2013 The income is paid by, or on behalf of, an employer who is not a U. State return tax form 2013 S. State return tax form 2013 resident. State return tax form 2013 The income is not borne by a permanent establishment or fixed base the employer has in the United States. State return tax form 2013 Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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File Your Taxes

Learn more about filing your federal and state taxes.


Federal Taxes

The government collects taxes to pay its bills and provide public goods and services. The Internal Revenue Service (IRS) is the nation's tax collection agency.

The taxes you owe to the government are generally paid through withholding (money taken out of your paycheck), estimated tax payments, and payments made with tax forms that you file with the government. April 15 of each year is usually the due date for filing your federal individual income tax return for the previous calendar year.

Many people file a return even though their income is below the filing requirement. Check if you need to file an income tax return with the IRS.

File Your Taxes

Over 100 million people filed their taxes electronically last year. Electronic filing (e-file) makes filing your taxes easier, reduces the risk of error, and you’ll receive your refund faster. The IRS can help you find an authorized e-file provider in your area.

You can also file your federal tax return by mail. You can print forms and publications from the IRS website or find them at your local library. Before mailing them in, make sure to double check your math for errors. Visit the IRS for a list of the most common tax forms and instruction booklets for each form. The IRS has information about which form to use: the 1040-EZ, 1040A, or 1040.

Deadline to File and Requesting an Extension

April 15, 2014 is the due date for filing your federal individual income tax return for the 2013 calendar year. For other deadlines, review Publication 509 Tax Calendar (PDF).

If you cannot file by the deadline, you need to request an extension. There are electronic and paper options available to file an extension. Download the form and learn more about your options.

Check Your Refund

If you pay more money than you owe, the government will issue you a tax refund. If you expect a refund, visit Where's My Refund? to track it.

You can check on the status of your refund 24 hours after you e-file. If you filed a paper return, please allow 4 weeks before checking on the status.

Free Tax Help

There are a number of ways to find free tax help. The IRS has trained volunteers and tax counseling programs. Find out if you qualify for tax counseling.

For detailed information on tax help, download the IRS Guide to Free Tax Services (PDF).

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State and Local Taxes

State and local taxes come from transaction taxes, such as sales tax; income taxes, the money withheld from your paycheck; and property taxes from homeowners. The type and amount of tax varies from state to state and between local communities.

Visit your state's website to learn more about filing requirements, options, forms, and deadlines. Some states allow you to e-file both your federal and state taxes at once. Learn more about federal and state e-file options.

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The State Return Tax Form 2013

State return tax form 2013 4. State return tax form 2013   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. State return tax form 2013 Adjusted gross income. State return tax form 2013 Distributions received by spouse. State return tax form 2013 Testing period. State return tax form 2013 What's New Modified AGI limit for retirement savings contributions credit increased. State return tax form 2013  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). State return tax form 2013 Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). State return tax form 2013 You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). State return tax form 2013 This credit could reduce the federal income tax you pay dollar for dollar. State return tax form 2013    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. State return tax form 2013 You were born before January 2, 1996. State return tax form 2013 You are not a full-time student (explained next). State return tax form 2013 No one else, such as your parent(s), claims an exemption for you on their tax return. State return tax form 2013 Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). State return tax form 2013 Full-time student. State return tax form 2013   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. State return tax form 2013 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. State return tax form 2013 Adjusted gross income. State return tax form 2013   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. State return tax form 2013 However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. State return tax form 2013 Eligible contributions. State return tax form 2013   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. State return tax form 2013 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. State return tax form 2013 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. State return tax form 2013 Reducing eligible contributions. State return tax form 2013   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. State return tax form 2013 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. State return tax form 2013   Do not reduce your eligible contributions by any of the following. State return tax form 2013 The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. State return tax form 2013 Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. State return tax form 2013 Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. State return tax form 2013 Loans from a qualified employer plan treated as a distribution. State return tax form 2013 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). State return tax form 2013 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). State return tax form 2013 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. State return tax form 2013 Distributions from a military retirement plan. State return tax form 2013 Distributions from an inherited IRA by a nonspousal beneficiary. State return tax form 2013 Distributions received by spouse. State return tax form 2013   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. State return tax form 2013 Testing period. State return tax form 2013   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. State return tax form 2013 Example. State return tax form 2013 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. State return tax form 2013 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. State return tax form 2013 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. State return tax form 2013 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. State return tax form 2013 You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. State return tax form 2013 Maximum eligible contributions. State return tax form 2013   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. State return tax form 2013 Effect on other credits. State return tax form 2013   The amount of this credit will not change the amount of your refundable tax credits. State return tax form 2013 A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. State return tax form 2013 Maximum credit. State return tax form 2013   This is a nonrefundable credit. State return tax form 2013 The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. State return tax form 2013 If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. State return tax form 2013 How to figure and report the credit. State return tax form 2013   The amount of the credit you can get is based on the contributions you make and your credit rate. State return tax form 2013 Your credit rate can be as low as 10% or as high as 50%. State return tax form 2013 Your credit rate depends on your income and your filing status. State return tax form 2013 See Form 8880 to determine your credit rate. State return tax form 2013   The maximum contribution taken into account is $2,000 per person. State return tax form 2013 On a joint return, up to $2,000 is taken into account for each spouse. State return tax form 2013   Figure the credit on Form 8880. State return tax form 2013 Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. State return tax form 2013 Prev  Up  Next   Home   More Online Publications