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Unemployment Taxes

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Unemployment Taxes

Unemployment taxes Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. Unemployment taxes Gross monthly rate. Unemployment taxes Your cost. Unemployment taxes Choosing a survivor annuity after retirement. Unemployment taxes Canceling a survivor annuity after retirement. Unemployment taxes Annuity starting date after 1986. Unemployment taxes Annuity starting date before 1987. Unemployment taxes Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. Unemployment taxes Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. Unemployment taxes The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Unemployment taxes If the refund includes only your contributions, none of the refund is taxable. Unemployment taxes If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). Unemployment taxes If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Unemployment taxes See Rollover Rules in Part II for information on how to make a rollover. Unemployment taxes Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. Unemployment taxes Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Unemployment taxes If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Unemployment taxes If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. Unemployment taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Unemployment taxes A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. Unemployment taxes Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. Unemployment taxes OPM will tell you how to make the choice. Unemployment taxes The choice for no withholding remains in effect until you change it. Unemployment taxes These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Unemployment taxes If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. Unemployment taxes You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. Unemployment taxes Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. Unemployment taxes For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Unemployment taxes Form CSA 1099R. Unemployment taxes   Form CSA 1099R is mailed to you by OPM each year. Unemployment taxes It will show any tax you had withheld. Unemployment taxes File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Unemployment taxes    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Unemployment taxes servicesonline. Unemployment taxes opm. Unemployment taxes gov. Unemployment taxes To log in, you will need your retirement CSA claim number and your personal identification number. Unemployment taxes Choosing no withholding on payments outside the United States. Unemployment taxes   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Unemployment taxes   To choose no withholding if you are a U. Unemployment taxes S. Unemployment taxes citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Unemployment taxes Otherwise, OPM has to withhold tax. Unemployment taxes For example, OPM must withhold if you provide a U. Unemployment taxes S. Unemployment taxes address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. Unemployment taxes S. Unemployment taxes home address. Unemployment taxes   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. Unemployment taxes S. Unemployment taxes citizen, a U. Unemployment taxes S. Unemployment taxes resident alien, or someone who left the United States to avoid tax. Unemployment taxes But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Unemployment taxes For details, see Publication 519, U. Unemployment taxes S. Unemployment taxes Tax Guide for Aliens. Unemployment taxes Withholding certificate. Unemployment taxes   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. Unemployment taxes The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Unemployment taxes If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Unemployment taxes To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Unemployment taxes C. Unemployment taxes calling area must call 202-606-0500). Unemployment taxes No special form is needed. Unemployment taxes You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Unemployment taxes If you have TTY/TDD equipment, call 1-855–887–4957. Unemployment taxes If you need a PIN, call OPM's Retirement Information Office. Unemployment taxes You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Unemployment taxes servicesonline. Unemployment taxes opm. Unemployment taxes gov. Unemployment taxes You will need your retirement CSA or CSF claim number and your PIN. Unemployment taxes Withholding from certain lump-sum payments. Unemployment taxes   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. Unemployment taxes Tax will be withheld at a 20% rate on the interest distributed. Unemployment taxes However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Unemployment taxes If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Unemployment taxes Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Unemployment taxes See Rollover Rules in Part II. Unemployment taxes If you receive only your contributions, no tax will be withheld. Unemployment taxes Withholding from Thrift Savings Plan payments. Unemployment taxes   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Unemployment taxes The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. Unemployment taxes  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Unemployment taxes By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. Unemployment taxes   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. Unemployment taxes The above document is also available in the “Forms & Publications” section of the TSP website at www. Unemployment taxes tsp. Unemployment taxes gov. Unemployment taxes Estimated tax. Unemployment taxes   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). Unemployment taxes The return must cover all 12 months. Unemployment taxes   You do not have to pay estimated tax for 2014 if you were a U. Unemployment taxes S. Unemployment taxes citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Unemployment taxes   Publication 505 contains information that you can use to help you figure your estimated tax payments. Unemployment taxes Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. Unemployment taxes The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Unemployment taxes Children. Unemployment taxes   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. Unemployment taxes   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. Unemployment taxes Form CSF 1099R. Unemployment taxes   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Unemployment taxes It will show the total amount of the annuity you received in the past year. Unemployment taxes It also should show, separately, the survivor annuity for a child or children. Unemployment taxes Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Unemployment taxes   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. Unemployment taxes    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Unemployment taxes servicesonline. Unemployment taxes opm. Unemployment taxes gov. Unemployment taxes To log in you will need your retirement CSF claim number and personal identification number. Unemployment taxes    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Unemployment taxes C. Unemployment taxes calling area must call 202-606-0500). Unemployment taxes You will need your CSF claim number and your social security number when you call. Unemployment taxes Taxable part of annuity. Unemployment taxes   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. Unemployment taxes To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. Unemployment taxes Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Unemployment taxes If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. Unemployment taxes However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. Unemployment taxes Annuity statement. Unemployment taxes   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). Unemployment taxes You will use this information to figure the tax-free recovery of your cost. Unemployment taxes Annuity starting date. Unemployment taxes   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. Unemployment taxes If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. Unemployment taxes Gross monthly rate. Unemployment taxes   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. Unemployment taxes Your cost. Unemployment taxes   Your monthly annuity payment contains an amount on which you have previously paid income tax. Unemployment taxes This amount represents part of your contributions to the retirement plan. Unemployment taxes Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. Unemployment taxes   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Unemployment taxes If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Unemployment taxes (See Lump-sum credit under Alternative Annuity Option, later. Unemployment taxes )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. Unemployment taxes You cannot claim an interest deduction for any interest payments. Unemployment taxes You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Unemployment taxes Recovering your cost tax free. Unemployment taxes   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Unemployment taxes If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. Unemployment taxes If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). Unemployment taxes If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Unemployment taxes   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). Unemployment taxes The tax-free part is a fixed dollar amount. Unemployment taxes It remains the same, even if your annuity is increased. Unemployment taxes Generally, this rule applies as long as you receive your annuity. Unemployment taxes However, see Exclusion limit , later. Unemployment taxes Choosing a survivor annuity after retirement. Unemployment taxes    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. Unemployment taxes   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. Unemployment taxes To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Unemployment taxes Figure the expected return as of the date the reduced annuity begins. Unemployment taxes For details on the General Rule, see Publication 939. Unemployment taxes Canceling a survivor annuity after retirement. Unemployment taxes   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. Unemployment taxes The increased annuity does not change the cost recovery you figured at the annuity starting date. Unemployment taxes The tax-free part of each annuity payment remains the same. Unemployment taxes    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Unemployment taxes C. Unemployment taxes calling area must call 202-606-0500). Unemployment taxes Exclusion limit. Unemployment taxes   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Unemployment taxes Annuity starting date after 1986. Unemployment taxes   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. Unemployment taxes Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Unemployment taxes Example. Unemployment taxes Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Unemployment taxes If your cost is $12,000, the exclusion ends after 10 years (120 months). Unemployment taxes Thereafter, your entire annuity is generally fully taxable. Unemployment taxes Annuity starting date before 1987. Unemployment taxes   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. Unemployment taxes If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Unemployment taxes The total exclusion may be more than your cost. Unemployment taxes Deduction of unrecovered cost. Unemployment taxes   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. Unemployment taxes The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). Unemployment taxes If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Unemployment taxes Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. Unemployment taxes (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Unemployment taxes ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. Unemployment taxes The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Unemployment taxes Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. Unemployment taxes This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Unemployment taxes If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. Unemployment taxes Worksheet A. Unemployment taxes   Use Worksheet A. Unemployment taxes Simplified Method (near the end of this publication), to figure your taxable annuity. Unemployment taxes Be sure to keep the completed worksheet. Unemployment taxes It will help you figure your taxable amounts for later years. Unemployment taxes Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. Unemployment taxes However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Unemployment taxes Line 2. Unemployment taxes   See Your cost , earlier, for an explanation of your cost in the plan. Unemployment taxes If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. Unemployment taxes Line 3. Unemployment taxes   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Unemployment taxes If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. Unemployment taxes If your annuity starting date is before 1998, use Table 1. Unemployment taxes Line 6. Unemployment taxes   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. Unemployment taxes If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. Unemployment taxes Example. Unemployment taxes Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Unemployment taxes His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. Unemployment taxes He must use the Simplified Method to figure the tax-free part of his annuity benefits. Unemployment taxes Bill's monthly annuity benefit is $1,000. Unemployment taxes He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Unemployment taxes At his annuity starting date, he was 65 and Kathy was 57. Unemployment taxes Bill's completed Worksheet A is shown later. Unemployment taxes To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). Unemployment taxes Bill keeps a copy of the completed worksheet for his records. Unemployment taxes It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Unemployment taxes Bill's tax-free monthly amount is $100. Unemployment taxes (See line 4 of the worksheet. Unemployment taxes ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. Unemployment taxes If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. Unemployment taxes If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. Unemployment taxes General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. Unemployment taxes If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. Unemployment taxes If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. Unemployment taxes Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. Unemployment taxes Figuring this percentage is complex and requires the use of actuarial tables. Unemployment taxes For these tables and other information about using the General Rule, see Publication 939. Unemployment taxes Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. Unemployment taxes Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Unemployment taxes After your cost was recovered, all payments became fully taxable. Unemployment taxes You cannot use another rule to again exclude amounts from income. Unemployment taxes The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Unemployment taxes Worksheet A. Unemployment taxes Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Unemployment taxes 1. Unemployment taxes Enter the total pension or annuity payments received this year. Unemployment taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Unemployment taxes $ 8,000 2. Unemployment taxes Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Unemployment taxes See Your cost in Part II, Rules for Retirees, earlier 2. Unemployment taxes 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Unemployment taxes Otherwise, go to line 3. Unemployment taxes   3. Unemployment taxes Enter the appropriate number from Table 1 below. Unemployment taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Unemployment taxes 3. Unemployment taxes 310 4. Unemployment taxes Divide line 2 by the number on line 3 4. Unemployment taxes 100 5. Unemployment taxes Multiply line 4 by the number of months for which this year's payments were made. Unemployment taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Unemployment taxes Otherwise, go to line 6 5. Unemployment taxes 800 6. Unemployment taxes Enter any amounts previously recovered tax free in years after 1986. Unemployment taxes This is the amount shown on line 10 of your worksheet for last year 6. Unemployment taxes 0 7. Unemployment taxes Subtract line 6 from line 2 7. Unemployment taxes 31,000 8. Unemployment taxes Enter the smaller of line 5 or line 7 8. Unemployment taxes 800 9. Unemployment taxes Taxable amount for year. Unemployment taxes Subtract line 8 from line 1. Unemployment taxes Enter the result, but not less than zero. Unemployment taxes Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Unemployment taxes If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Unemployment taxes If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Unemployment taxes If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Unemployment taxes $7,200 10. Unemployment taxes Was your annuity starting date before 1987?   Yes. Unemployment taxes Do not complete the rest of this worksheet. Unemployment taxes    No. Unemployment taxes Add lines 6 and 8. Unemployment taxes This is the amount you have recovered tax free through 2013. Unemployment taxes You will need this number if you need to fill out this worksheet next year 10. Unemployment taxes 800 11. Unemployment taxes Balance of cost to be recovered. Unemployment taxes Subtract line 10 from line 2. Unemployment taxes If zero, you will not have to complete this worksheet next year. Unemployment taxes The payments you receive next year will generally be fully taxable 11. Unemployment taxes $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Unemployment taxes Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Unemployment taxes If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Unemployment taxes You are eligible to make this choice if you meet all of the following requirements. Unemployment taxes You are retiring, but not on disability. Unemployment taxes You have a life-threatening illness or other critical medical condition. Unemployment taxes You do not have a former spouse entitled to court ordered benefits based on your service. Unemployment taxes If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. Unemployment taxes Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Unemployment taxes The tax-free part represents part of your cost. Unemployment taxes The taxable part represents part of the earnings on your annuity contract. Unemployment taxes Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. Unemployment taxes Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Unemployment taxes Your taxable amount may therefore be more than the lump-sum payment you receive. Unemployment taxes You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. Unemployment taxes If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Unemployment taxes See Rollover Rules , later, for information on how to make a rollover. Unemployment taxes OPM can make a direct rollover only up to the amount of the lump-sum payment. Unemployment taxes Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Unemployment taxes The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Unemployment taxes It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. Unemployment taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Unemployment taxes Worksheet B. Unemployment taxes   Use Worksheet B. Unemployment taxes Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Unemployment taxes Be sure to keep the completed worksheet for your records. Unemployment taxes   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Unemployment taxes Lump-sum credit. Unemployment taxes   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Unemployment taxes However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. Unemployment taxes Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Unemployment taxes Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Unemployment taxes You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. Unemployment taxes Present value of your annuity contract. Unemployment taxes   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Unemployment taxes If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. Unemployment taxes Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Unemployment taxes , NW Washington, DC 20224-0002 Example. Unemployment taxes David Brown retired from the federal government in 2013, one month after his 55th birthday. Unemployment taxes He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. Unemployment taxes The present value of his annuity contract was $155,000. Unemployment taxes The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Unemployment taxes The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. Unemployment taxes See Reduced Annuity , later. Unemployment taxes Worksheet B. Unemployment taxes Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Unemployment taxes  1. Unemployment taxes Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Unemployment taxes $ 31,000 2. Unemployment taxes Enter the present value of your annuity contract 2. Unemployment taxes 155,000 3. Unemployment taxes Divide line 1 by line 2 3. Unemployment taxes . Unemployment taxes 20 4. Unemployment taxes Tax-free amount. Unemployment taxes Multiply line 1 by line 3. Unemployment taxes (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Unemployment taxes ) 4. Unemployment taxes $6,200 5. Unemployment taxes Taxable amount (net cost in the plan). Unemployment taxes Subtract line 4 from line 1. Unemployment taxes Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Unemployment taxes Also, enter this amount on line 2 of Worksheet A in this publication. Unemployment taxes 5. Unemployment taxes $24,800   Lump-sum payment in installments. Unemployment taxes   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Unemployment taxes You will receive the first installment after you make the choice upon retirement. Unemployment taxes The second installment will be paid to you, with interest, in the next calendar year. Unemployment taxes (Exceptions to the installment rule are provided for cases of critical medical need. Unemployment taxes )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. Unemployment taxes If the payment has a tax-free part, you must treat the taxable part as received first. Unemployment taxes How to report. Unemployment taxes   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Unemployment taxes Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. Unemployment taxes    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. Unemployment taxes Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. Unemployment taxes These annuity payments each will have a tax-free and a taxable part. Unemployment taxes To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Unemployment taxes For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Unemployment taxes To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. Unemployment taxes Enter as your net cost on line 2 the amount from Worksheet B, line 5. Unemployment taxes Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Unemployment taxes Example. Unemployment taxes The facts are the same as in the example for David Brown in the preceding discussion. Unemployment taxes In addition, David received 10 annuity payments in 2013 of $1,200 each. Unemployment taxes Using Worksheet A, he figures the taxable part of his annuity payments. Unemployment taxes He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Unemployment taxes His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Unemployment taxes He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Unemployment taxes David's filled-in Worksheet A is shown on the next page. Unemployment taxes Worksheet A. Unemployment taxes Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Unemployment taxes 1. Unemployment taxes Enter the total pension or annuity payments received this year. Unemployment taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Unemployment taxes $ 12,000 2. Unemployment taxes Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Unemployment taxes See Your cost in Part II, Rules for Retirees, earlier 2. Unemployment taxes 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Unemployment taxes Otherwise, go to line 3. Unemployment taxes   3. Unemployment taxes Enter the appropriate number from Table 1 below. Unemployment taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Unemployment taxes 3. Unemployment taxes 360 4. Unemployment taxes Divide line 2 by the number on line 3 4. Unemployment taxes 68. Unemployment taxes 89 5. Unemployment taxes Multiply line 4 by the number of months for which this year's payments were made. Unemployment taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Unemployment taxes Otherwise, go to line 6 5. Unemployment taxes 688. Unemployment taxes 90 6. Unemployment taxes Enter any amounts previously recovered tax free in years after 1986. Unemployment taxes This is the amount shown on line 10 of your worksheet for last year 6. Unemployment taxes 0 7. Unemployment taxes Subtract line 6 from line 2 7. Unemployment taxes 24,800 8. Unemployment taxes Enter the smaller of line 5 or line 7 8. Unemployment taxes 688. Unemployment taxes 90 9. Unemployment taxes Taxable amount for year. Unemployment taxes Subtract line 8 from line 1. Unemployment taxes Enter the result, but not less than zero. Unemployment taxes Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Unemployment taxes If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Unemployment taxes If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Unemployment taxes If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Unemployment taxes $11,311. Unemployment taxes 10 10. Unemployment taxes Was your annuity starting date before 1987?   Yes. Unemployment taxes Do not complete the rest of this worksheet. Unemployment taxes    No. Unemployment taxes Add lines 6 and 8. Unemployment taxes This is the amount you have recovered tax free through 2013. Unemployment taxes You will need this number if you need to fill out this worksheet next year 10. Unemployment taxes 688. Unemployment taxes 90 11. Unemployment taxes Balance of cost to be recovered. Unemployment taxes Subtract line 10 from line 2. Unemployment taxes If zero, you will not have to complete this worksheet next year. Unemployment taxes The payments you receive next year will generally be fully taxable 11. Unemployment taxes $24,111. Unemployment taxes 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Unemployment taxes Reemployment after choosing the alternative annuity option. Unemployment taxes If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. Unemployment taxes If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. Unemployment taxes Annuity starting date before November 19, 1996. Unemployment taxes   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. Unemployment taxes Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. Unemployment taxes However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Unemployment taxes Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. Unemployment taxes The gift may be taxable for gift tax purposes. Unemployment taxes The value of the gift is equal to the value of the annuity. Unemployment taxes Joint and survivor annuity. Unemployment taxes   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. Unemployment taxes This will eliminate any gift tax liability with regard to that gift. Unemployment taxes   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. Unemployment taxes This may result in a taxable gift. Unemployment taxes More information. Unemployment taxes   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. Unemployment taxes Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. Unemployment taxes Annual leave. Unemployment taxes   A payment for accrued annual leave received on retirement is a salary payment. Unemployment taxes It is taxable as wages in the tax year you receive it. Unemployment taxes Voluntary contributions. Unemployment taxes   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Unemployment taxes They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. Unemployment taxes Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Unemployment taxes See Thrift Savings Plan , later. Unemployment taxes Additional annuity benefit. Unemployment taxes   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. Unemployment taxes This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Unemployment taxes It does not matter that you receive only one monthly check covering both benefits. Unemployment taxes Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. Unemployment taxes   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. Unemployment taxes Refund of voluntary contributions. Unemployment taxes   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. Unemployment taxes If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. Unemployment taxes See Rollover Rules , later. Unemployment taxes The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Unemployment taxes It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. Unemployment taxes For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Unemployment taxes Community property laws. Unemployment taxes   State community property laws apply to your annuity. Unemployment taxes These laws will affect your income tax only if you file a return separately from your spouse. Unemployment taxes   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. Unemployment taxes Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. Unemployment taxes   At any time, you have only one domicile even though you may have more than one home. Unemployment taxes Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Unemployment taxes The question of your domicile is mainly a matter of your intentions as indicated by your actions. Unemployment taxes   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Unemployment taxes The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Unemployment taxes   For more information, see Publication 555, Community Property. Unemployment taxes Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. Unemployment taxes The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Unemployment taxes This amount is taxable as wages. Unemployment taxes Your annuity will continue to be taxed just as it was before. Unemployment taxes If you are still recovering your cost, you continue to do so. Unemployment taxes If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Unemployment taxes Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. Unemployment taxes A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Unemployment taxes Special rule for figuring your total contributions. Unemployment taxes   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Unemployment taxes You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. Unemployment taxes For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Unemployment taxes Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Unemployment taxes   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. Unemployment taxes Limit on taxable amount. Unemployment taxes   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. Unemployment taxes Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Unemployment taxes The numerator of the fraction is the retiree's total U. Unemployment taxes S. Unemployment taxes Government basic pay, other than tax-exempt pay for services performed outside the United States. Unemployment taxes The denominator is the retiree's total U. Unemployment taxes S. Unemployment taxes Government basic pay for all services. Unemployment taxes    Basic pay includes regular pay plus any standby differential. Unemployment taxes It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Unemployment taxes   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Unemployment taxes (For an annuity, first complete Worksheet A in this publication. Unemployment taxes ) Worksheet C. Unemployment taxes Limited Taxable Amount for Nonresident Alien 1. Unemployment taxes Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Unemployment taxes   2. Unemployment taxes Enter the total U. Unemployment taxes S. Unemployment taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. Unemployment taxes   3. Unemployment taxes Enter the total U. Unemployment taxes S. Unemployment taxes Government basic pay for all services 3. Unemployment taxes   4. Unemployment taxes Divide line 2 by line 3 4. Unemployment taxes   5. Unemployment taxes Limited taxable amount. Unemployment taxes Multiply line 1 by line 4. Unemployment taxes Enter this amount on Form 1040NR, line 17b 5. Unemployment taxes   Example 1. Unemployment taxes You are a nonresident alien who performed all services for the U. Unemployment taxes S. Unemployment taxes Government abroad as a nonresident alien. Unemployment taxes You retired and began to receive a monthly annuity of $200. Unemployment taxes Your total basic pay for all services for the U. Unemployment taxes S. Unemployment taxes Government was $100,000. Unemployment taxes All of your basic pay was tax exempt because it was not U. Unemployment taxes S. Unemployment taxes source income. Unemployment taxes The taxable amount of your annuity using Worksheet A in this publication is $720. Unemployment taxes You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Unemployment taxes Worksheet C. Unemployment taxes Limited Taxable Amount for Nonresident Alien — Example 1 1. Unemployment taxes Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Unemployment taxes $ 720 2. Unemployment taxes Enter the total U. Unemployment taxes S. Unemployment taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. Unemployment taxes 0 3. Unemployment taxes Enter the total U. Unemployment taxes S. Unemployment taxes Government basic pay for all services 3. Unemployment taxes 100,000 4. Unemployment taxes Divide line 2 by line 3 4. Unemployment taxes 0 5. Unemployment taxes Limited taxable amount. Unemployment taxes Multiply line 1 by line 4. Unemployment taxes Enter this amount on Form 1040NR, line 17b 5. Unemployment taxes 0 Example 2. Unemployment taxes You are a nonresident alien who performed services for the U. Unemployment taxes S. Unemployment taxes Government as a nonresident alien both within the United States and abroad. Unemployment taxes You retired and began to receive a monthly annuity of $240. Unemployment taxes Your total basic pay for your services for the U. Unemployment taxes S. Unemployment taxes Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. Unemployment taxes The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Unemployment taxes S. Unemployment taxes source income. Unemployment taxes The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Unemployment taxes You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Unemployment taxes Worksheet C. Unemployment taxes Limited Taxable Amount for Nonresident Alien — Example 2 1. Unemployment taxes Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Unemployment taxes $ 1,980 2. Unemployment taxes Enter the total U. Unemployment taxes S. Unemployment taxes Government basic pay other than tax-exempt pay for services performed outside the United States 2. Unemployment taxes 40,000 3. Unemployment taxes Enter the total U. Unemployment taxes S. Unemployment taxes Government basic pay for all services 3. Unemployment taxes 120,000 4. Unemployment taxes Divide line 2 by line 3 4. Unemployment taxes . Unemployment taxes 333 5. Unemployment taxes Limited taxable amount. Unemployment taxes Multiply line 1 by line 4. Unemployment taxes Enter this amount on Form 1040NR, line 17b 5. Unemployment taxes 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Unemployment taxes (However, see Roth TSP balance and Uniformed services TSP accounts, next. Unemployment taxes ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Unemployment taxes The way that you withdraw your account balance determines when you must pay the tax. Unemployment taxes Roth TSP balance. Unemployment taxes   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Unemployment taxes This means Roth TSP contributions are included in your income. Unemployment taxes The contribution limits are the same as the traditional TSP. Unemployment taxes You can elect to have part or all of your TSP contributions designated as a Roth TSP. Unemployment taxes Agency contributions will be part of your traditional TSP balance. Unemployment taxes Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Unemployment taxes   Qualified distributions from your Roth TSP are not included in income. Unemployment taxes This applies to both your cost in the account and income earned on that account. Unemployment taxes A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Unemployment taxes   For more information, go to the TSP website, www. Unemployment taxes tsp. Unemployment taxes gov, or the TSP Service Office. Unemployment taxes See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Unemployment taxes Uniformed services TSP accounts. Unemployment taxes   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Unemployment taxes However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Unemployment taxes See Roth TSP balance discussed previously to get more information about Roth contributions. Unemployment taxes The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Unemployment taxes You can get more information from the TSP website, www. Unemployment taxes tsp. Unemployment taxes gov, or the TSP Service Office. Unemployment taxes Direct rollover by the TSP. Unemployment taxes   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. Unemployment taxes However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Unemployment taxes Also, see Rollover Rules , later. Unemployment taxes Direct rollover by the TSP to a Roth IRA. Unemployment taxes   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. Unemployment taxes However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Unemployment taxes Also, see Rollovers to Roth IRAs for more information, later. Unemployment taxes Note. Unemployment taxes A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. Unemployment taxes This is because you already paid tax on those contributions. Unemployment taxes You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Unemployment taxes TSP annuity. Unemployment taxes   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. Unemployment taxes The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Unemployment taxes However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. Unemployment taxes See Roth TSP balance , earlier. Unemployment taxes This is because you already paid tax on those contributions. Unemployment taxes Cash withdrawals. Unemployment taxes   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. Unemployment taxes (See Rollover Rules , later. Unemployment taxes ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. Unemployment taxes See Lump-Sum Distributions in Publication 575 for details. Unemployment taxes However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Unemployment taxes See Roth TSP balance , earlier. Unemployment taxes    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Unemployment taxes   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. Unemployment taxes If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. Unemployment taxes See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Unemployment taxes However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. Unemployment taxes See Roth TSP balance , earlier, for a discussion of those conditions. Unemployment taxes Tax on early distributions. Unemployment taxes   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. Unemployment taxes However, this additional tax does not apply in certain situations, including any of the following. Unemployment taxes You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Unemployment taxes You choose to receive your account balance in monthly payments based on your life expectancy. Unemployment taxes You are totally and permanently disabled. Unemployment taxes You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Unemployment taxes The earnings may be subject to the 10% tax depending on whether you met certain conditions. Unemployment taxes See Roth TSP balance , earlier. Unemployment taxes   For more information, see Tax on Early Distributions in Publication 575. Unemployment taxes Outstanding loan. Unemployment taxes   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. Unemployment taxes The distribution also may be subject to the additional 10% tax on early distributions. Unemployment taxes However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. Unemployment taxes See Rollover Rules , later. Unemployment taxes   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. Unemployment taxes However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Unemployment taxes See Roth TSP balance , earlier. Unemployment taxes More information. Unemployment taxes   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Unemployment taxes Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). Unemployment taxes    The above documents are also available on the TSP website at www. Unemployment taxes tsp. Unemployment taxes gov. Unemployment taxes Select “Forms & Publications. Unemployment taxes ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. Unemployment taxes You do not include the amount rolled over in your income, and you cannot take a deduction for it. Unemployment taxes The amount rolled over is taxed later as the new program pays that amount to you. Unemployment taxes If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. Unemployment taxes However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. Unemployment taxes To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Unemployment taxes You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Unemployment taxes Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. Unemployment taxes See Rollovers to Roth IRAs , later, for more information. Unemployment taxes Qualified retirement plan. Unemployment taxes   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. Unemployment taxes The CSRS, FERS, and TSP are considered qualified retirement plans. Unemployment taxes Distributions eligible for rollover treatment. Unemployment taxes   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. Unemployment taxes You cannot roll over any part of your CSRS or FERS annuity payments. Unemployment taxes   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. Unemployment taxes   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Unemployment taxes However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Unemployment taxes Direct rollover option. Unemployment taxes   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. Unemployment taxes   There is an automatic rollover requirement for mandatory distributions. Unemployment taxes A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Unemployment taxes The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Unemployment taxes You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. Unemployment taxes If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Unemployment taxes No tax withheld. Unemployment taxes   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. Unemployment taxes However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. Unemployment taxes Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Unemployment taxes Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Unemployment taxes Payment to you option. Unemployment taxes   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. Unemployment taxes However, the full amount is treated as distributed to you even though you actually receive only 80%. Unemployment taxes You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. Unemployment taxes Rollovers to Roth IRAs are generally included in income. Unemployment taxes Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Unemployment taxes If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. Unemployment taxes However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). Unemployment taxes Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Unemployment taxes See Roth TSP balance , earlier. Unemployment taxes Also, see Tax on Early Distributions in Publication 575. Unemployment taxes Exception to withholding. Unemployment taxes   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Unemployment taxes Partial rollovers. Unemployment taxes   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. Unemployment taxes See Lump-Sum Distributions in Publication 575. Unemployment taxes However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Unemployment taxes Rolling over more than amount received. Unemployment taxes   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). Unemployment taxes Example. Unemployment taxes You left government service at age 53. Unemployment taxes On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you

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