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State Tax Rates

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State Tax Rates

State tax rates Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. State tax rates Tax questions. State tax rates Useful Items - You may want to see: Reminders Future developments. State tax rates  For the latest information about developments related to Pub. State tax rates 514, such as legislation enacted after it was published, go to www. State tax rates irs. State tax rates gov/pub514. State tax rates Alternative minimum tax. State tax rates  In addition to your regular income tax, you may be liable for the alternative minimum tax. State tax rates A foreign tax credit may be allowed in figuring this tax. State tax rates See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. State tax rates Change of address. State tax rates  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. State tax rates Photographs of missing children. State tax rates  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax rates Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax rates You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax rates Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. State tax rates S. State tax rates tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. State tax rates Taken as a deduction, foreign income taxes reduce your U. State tax rates S. State tax rates taxable income. State tax rates Taken as a credit, foreign income taxes reduce your U. State tax rates S. State tax rates tax liability. State tax rates In most cases, it is to your advantage to take foreign income taxes as a tax credit. State tax rates The major scope of this publication is the foreign tax credit. State tax rates The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. State tax rates Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. State tax rates S. State tax rates income tax return. State tax rates Two examples with filled-in Forms 1116 are provided at the end of this publication. State tax rates Comments and suggestions. State tax rates   We welcome your comments about this publication and your suggestions for future editions. State tax rates   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax rates NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax rates Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax rates   You can send your comments from www. State tax rates irs. State tax rates gov/formspubs/. State tax rates Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax rates   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax rates Ordering forms and publications. State tax rates   Visit www. State tax rates irs. State tax rates gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax rates Internal Revenue Service 1201 N. State tax rates Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax rates   If you have a tax question, check the information available on IRS. State tax rates gov or call 1-800-829-1040. State tax rates We cannot answer tax questions sent to either of the above addresses. State tax rates Useful Items - You may want to see: Publication 54 Tax Guide for U. State tax rates S. State tax rates Citizens and Resident Aliens Abroad 519 U. State tax rates S. State tax rates Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. State tax rates S. State tax rates Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. State tax rates Prev  Up  Next   Home   More Online Publications
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Should I itemize?

You should itemize deductions if your total deductions are more than the standard deduction amount. Also, if your standard deduction is zero, you should itemize any deductions you have if:

  • You are married and filing a separate return, and your spouse itemizes deductions,
  • You are filing a tax return for a short tax year because of a change in your annual accounting period, or
  • You are a nonresident or dual-status alien during the year. You are considered a dual-status alien if you were both a nonresident and resident alien during the year.

NOTE: If you are a nonresident alien who is married to a U.S. citizen or resident at the end of the year, you can choose to be treated as a U.S. resident. (See Publication 519, U.S. Tax Guide for Aliens.) If you make this choice, you can take the standard deduction.

When to itemize

You may benefit from itemizing your deductions on Schedule A (Form 1040) if you:

  • Do not qualify for the standard deduction, or the amount you can claim is limited,
  • Had large uninsured medical and dental expenses during the year,
  • Paid interest and taxes on your home,
  • Had large unreimbursed employee business expenses or other miscellaneous deductions,
  • Had large uninsured casualty or theft losses,
  • Made large contributions to qualified charities, or
  • Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled.

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Page Last Reviewed or Updated: 12-Nov-2013

The State Tax Rates

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