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2010 Ez Tax Form

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2010 Ez Tax Form

2010 ez tax form 8. 2010 ez tax form   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. 2010 ez tax form Cómo se le informa del impuesto retenido. 2010 ez tax form Nominatarios. 2010 ez tax form Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. 2010 ez tax form Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. 2010 ez tax form Tratamiento del impuesto mínimo alternativo. 2010 ez tax form Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. 2010 ez tax form Recordatorio Ingresos de fuentes en el extranjero. 2010 ez tax form  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. 2010 ez tax form UU. 2010 ez tax form Esto es cierto independientemente de si reside dentro o fuera de los EE. 2010 ez tax form UU. 2010 ez tax form y si recibe o no el Formulario 1099 de un pagador extranjero. 2010 ez tax form Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. 2010 ez tax form Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. 2010 ez tax form Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. 2010 ez tax form Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. 2010 ez tax form Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. 2010 ez tax form Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. 2010 ez tax form La mayoría de las distribuciones se pagan en efectivo (o con cheque). 2010 ez tax form No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. 2010 ez tax form Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. 2010 ez tax form Impuesto sobre ingresos no derivados del trabajo de determinados hijos. 2010 ez tax form   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. 2010 ez tax form Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. 2010 ez tax form Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. 2010 ez tax form       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. 2010 ez tax form Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. 2010 ez tax form   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. 2010 ez tax form Beneficiario de un caudal hereditario o fideicomiso. 2010 ez tax form    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. 2010 ez tax form El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2010 ez tax form (Parte del ingreso, deducciones, créditos, etc. 2010 ez tax form , de un beneficiario), en inglés. 2010 ez tax form Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. 2010 ez tax form Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). 2010 ez tax form    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. 2010 ez tax form Esto incluye las entidades que pagan dividendos. 2010 ez tax form Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. 2010 ez tax form Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. 2010 ez tax form Retención adicional. 2010 ez tax form   El ingreso de dividendos por lo general no está sujeto a la retención normal. 2010 ez tax form Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. 2010 ez tax form Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. 2010 ez tax form   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. 2010 ez tax form Para más información, vea Retención Adicional , en el capítulo 4. 2010 ez tax form Certificado de acciones a nombre de dos o más personas. 2010 ez tax form   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. 2010 ez tax form Formulario 1099-DIV. 2010 ez tax form   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. 2010 ez tax form Guarde este formulario con su documentación. 2010 ez tax form No tiene que adjuntar el formulario a su declaración de impuestos. 2010 ez tax form Dividendos no declarados en el Formulario 1099-DIV. 2010 ez tax form   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. 2010 ez tax form Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. 2010 ez tax form A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. 2010 ez tax form (Parte de los ingresos, deducciones, créditos, etc. 2010 ez tax form , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. 2010 ez tax form (Parte de los ingresos, deducciones, créditos, etc. 2010 ez tax form , correspondiente al accionista), en inglés. 2010 ez tax form Cómo se le informa del impuesto retenido. 2010 ez tax form   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. 2010 ez tax form Nominatarios. 2010 ez tax form   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. 2010 ez tax form Formulario 1099-MISC. 2010 ez tax form   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. 2010 ez tax form Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. 2010 ez tax form Cantidad incorrecta que aparece en un Formulario 1099. 2010 ez tax form   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. 2010 ez tax form En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). 2010 ez tax form Dividendos de acciones vendidas. 2010 ez tax form   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. 2010 ez tax form Dividendos recibidos en enero. 2010 ez tax form   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. 2010 ez tax form Usted tiene que declarar el dividendo en el año en que fue declarado. 2010 ez tax form Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. 2010 ez tax form Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. 2010 ez tax form Esto significa que no son ganancias de capital. 2010 ez tax form Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. 2010 ez tax form Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. 2010 ez tax form Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. 2010 ez tax form Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. 2010 ez tax form La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. 2010 ez tax form 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. 2010 ez tax form 6%. 2010 ez tax form 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. 2010 ez tax form 6%. 2010 ez tax form Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. 2010 ez tax form Vea Sociedad anónima extranjera calificada , más adelante. 2010 ez tax form Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . 2010 ez tax form Usted cumple el período de tenencia (tema que se explica a continuación). 2010 ez tax form Período de tenencia. 2010 ez tax form   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. 2010 ez tax form La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. 2010 ez tax form En su lugar, el vendedor recibirá el dividendo. 2010 ez tax form   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. 2010 ez tax form Vea los ejemplos más adelante. 2010 ez tax form Excepción para acciones preferentes. 2010 ez tax form   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. 2010 ez tax form Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. 2010 ez tax form Ejemplo 1. 2010 ez tax form Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. 2010 ez tax form La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. 2010 ez tax form La fecha del ex dividendo fue el 16 de julio de 2013. 2010 ez tax form El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). 2010 ez tax form No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. 2010 ez tax form Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). 2010 ez tax form El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. 2010 ez tax form Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. 2010 ez tax form Ejemplo 2. 2010 ez tax form Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. 2010 ez tax form Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). 2010 ez tax form Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). 2010 ez tax form Ejemplo 3. 2010 ez tax form Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. 2010 ez tax form El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. 2010 ez tax form La fecha del ex dividendo fue el 16 de julio de 2013. 2010 ez tax form El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. 2010 ez tax form El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. 2010 ez tax form Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. 2010 ez tax form No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. 2010 ez tax form Reducción del período de tenencia cuando disminuya el riesgo de pérdida. 2010 ez tax form   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. 2010 ez tax form Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. 2010 ez tax form Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. 2010 ez tax form   Para información sobre cómo aplicar la condición (3), vea la sección 1. 2010 ez tax form 246-5 de los Reglamentos. 2010 ez tax form Sociedad anónima extranjera calificada. 2010 ez tax form   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. 2010 ez tax form La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. 2010 ez tax form Para una lista de estos tratados, vea la Tabla 8-1. 2010 ez tax form La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. 2010 ez tax form Vea Acciones comercializables listadas , más adelante. 2010 ez tax form Excepción. 2010 ez tax form   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. 2010 ez tax form Acciones comercializables listadas. 2010 ez tax form   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. 2010 ez tax form Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. 2010 ez tax form sec. 2010 ez tax form gov/divisions/marketreg/mrexchanges. 2010 ez tax form shtml, en inglés. 2010 ez tax form Dividendos que no son dividendos calificados. 2010 ez tax form   Los dividendos enumerados a continuación no son dividendos calificados. 2010 ez tax form No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. 2010 ez tax form Distribuciones de ganancias de capital. 2010 ez tax form Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. 2010 ez tax form Declare estos ingresos como ingreso de intereses. 2010 ez tax form Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. 2010 ez tax form Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. 2010 ez tax form Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. 2010 ez tax form Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. 2010 ez tax form Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. 2010 ez tax form Tabla 8-1. 2010 ez tax form Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. 2010 ez tax form       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. 2010 ez tax form Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. 2010 ez tax form La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. 2010 ez tax form Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. 2010 ez tax form Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. 2010 ez tax form También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. 2010 ez tax form Pero tal vez pueda deducir el cargo por servicios. 2010 ez tax form Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. 2010 ez tax form En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. 2010 ez tax form Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. 2010 ez tax form Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. 2010 ez tax form Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. 2010 ez tax form Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. 2010 ez tax form Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). 2010 ez tax form Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. 2010 ez tax form Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. 2010 ez tax form Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. 2010 ez tax form    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. 2010 ez tax form Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. 2010 ez tax form Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. 2010 ez tax form En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). 2010 ez tax form   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). 2010 ez tax form   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. 2010 ez tax form Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. 2010 ez tax form Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. 2010 ez tax form Ajuste a la base. 2010 ez tax form   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. 2010 ez tax form Información adicional. 2010 ez tax form   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. 2010 ez tax form Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. 2010 ez tax form Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. 2010 ez tax form En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. 2010 ez tax form Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. 2010 ez tax form Ajuste a la base. 2010 ez tax form   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. 2010 ez tax form No se le gravan impuestos hasta que su base en las acciones se recupere por completo. 2010 ez tax form Esta parte no sujeta a impuestos también se denomina rendimiento de capital. 2010 ez tax form Es un rendimiento de la inversión en las acciones de la empresa. 2010 ez tax form Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. 2010 ez tax form   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. 2010 ez tax form Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. 2010 ez tax form Vea el tema titulado Período de Tenencia , en el capítulo 14. 2010 ez tax form Ejemplo. 2010 ez tax form Usted compró acciones en el año 2000 por $100. 2010 ez tax form En el año 2003, recibió una distribución que no es dividendo de $80. 2010 ez tax form No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. 2010 ez tax form Recibió una distribución que no es dividendo de $30 en el año 2013. 2010 ez tax form Los primeros $20 de esta cantidad redujeron su base a cero. 2010 ez tax form Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. 2010 ez tax form Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. 2010 ez tax form Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. 2010 ez tax form Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. 2010 ez tax form Pueden pagarse en uno o más plazos. 2010 ez tax form Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. 2010 ez tax form Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. 2010 ez tax form Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. 2010 ez tax form Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. 2010 ez tax form Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. 2010 ez tax form Dividendos de acciones y derechos a acciones sujetos a impuestos. 2010 ez tax form   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. 2010 ez tax form La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. 2010 ez tax form La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). 2010 ez tax form La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. 2010 ez tax form La distribución es sobre acciones prefe- rentes. 2010 ez tax form Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. 2010 ez tax form   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. 2010 ez tax form Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. 2010 ez tax form Acciones preferentes rescatables por una prima. 2010 ez tax form   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. 2010 ez tax form Para más información, vea el capítulo 1 de la Publicación 550, en inglés. 2010 ez tax form Base. 2010 ez tax form   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. 2010 ez tax form Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. 2010 ez tax form Acciones fraccionarias. 2010 ez tax form    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. 2010 ez tax form Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. 2010 ez tax form Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. 2010 ez tax form Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. 2010 ez tax form Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. 2010 ez tax form    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. 2010 ez tax form   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. 2010 ez tax form También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). 2010 ez tax form Ejemplo. 2010 ez tax form Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. 2010 ez tax form La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. 2010 ez tax form El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. 2010 ez tax form A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. 2010 ez tax form Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. 2010 ez tax form 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. 2010 ez tax form 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. 2010 ez tax form 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. 2010 ez tax form 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. 2010 ez tax form 76 Total $100. 2010 ez tax form 00 Efectivo recibido $10. 2010 ez tax form 00 Base (costo) del dividendo de acciones − 4. 2010 ez tax form 76 Ganancia $5. 2010 ez tax form 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. 2010 ez tax form Certificado de dividendo diferido. 2010 ez tax form   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. 2010 ez tax form El certificado no suele estar sujeto a impuestos cuando usted lo recibe. 2010 ez tax form Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. 2010 ez tax form   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. 2010 ez tax form Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. 2010 ez tax form Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. 2010 ez tax form Dividendos con intereses exentos. 2010 ez tax form   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. 2010 ez tax form Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. 2010 ez tax form Requisito de declarar ciertos datos. 2010 ez tax form   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. 2010 ez tax form Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. 2010 ez tax form Tratamiento del impuesto mínimo alternativo. 2010 ez tax form   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. 2010 ez tax form Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. 2010 ez tax form Dividendos de pólizas de seguro. 2010 ez tax form    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. 2010 ez tax form No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. 2010 ez tax form    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. 2010 ez tax form No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. 2010 ez tax form Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. 2010 ez tax form Dividendos del seguro para veteranos. 2010 ez tax form   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. 2010 ez tax form Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. 2010 ez tax form Dividendos de patrocinio. 2010 ez tax form   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. 2010 ez tax form   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. 2010 ez tax form Pero tiene que reducir la base (costo) de los artículos comprados. 2010 ez tax form Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. 2010 ez tax form   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. 2010 ez tax form Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). 2010 ez tax form    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. 2010 ez tax form Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. 2010 ez tax form Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. 2010 ez tax form Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. 2010 ez tax form Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. 2010 ez tax form Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. 2010 ez tax form Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. 2010 ez tax form Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. 2010 ez tax form No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. 2010 ez tax form Formulario 1099-DIV. 2010 ez tax form   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. 2010 ez tax form Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. 2010 ez tax form   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. 2010 ez tax form Formulario 1040A o 1040. 2010 ez tax form    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. 2010 ez tax form Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). 2010 ez tax form   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. 2010 ez tax form Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. 2010 ez tax form Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. 2010 ez tax form   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. 2010 ez tax form Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. 2010 ez tax form Dividendos calificados. 2010 ez tax form   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. 2010 ez tax form La cantidad del recuadro 1b ya se incluye en el recuadro 1a. 2010 ez tax form No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. 2010 ez tax form    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. 2010 ez tax form Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. 2010 ez tax form Dividendos de acciones por las cuales usted no cumplió el período de tenencia. 2010 ez tax form Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. 2010 ez tax form Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. 2010 ez tax form Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. 2010 ez tax form Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. 2010 ez tax form   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. 2010 ez tax form Anote los dividendos calificados en la línea 2 de la hoja de trabajo. 2010 ez tax form Deducción de los intereses de inversiones. 2010 ez tax form   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. 2010 ez tax form Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. 2010 ez tax form Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). 2010 ez tax form Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. 2010 ez tax form Gastos relacionados con el ingreso de dividendos. 2010 ez tax form   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). 2010 ez tax form Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. 2010 ez tax form Más información. 2010 ez tax form    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. 2010 ez tax form Prev  Up  Next   Home   More Online Publications
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The 2010 Ez Tax Form

2010 ez tax form 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. 2010 ez tax form Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. 2010 ez tax form S. 2010 ez tax form income taxes on certain items of income they receive from sources within the United States. 2010 ez tax form These reduced rates and exemptions vary among countries and specific items of income. 2010 ez tax form 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. 2010 ez tax form Also see Publication 519. 2010 ez tax form Many of the individual states of the United States tax the income of their residents. 2010 ez tax form 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. 2010 ez tax form Tax treaties reduce the U. 2010 ez tax form S. 2010 ez tax form taxes of residents of foreign countries. 2010 ez tax form With certain exceptions, they do not reduce the U. 2010 ez tax form S. 2010 ez tax form taxes of U. 2010 ez tax form S. 2010 ez tax form citizens or residents. 2010 ez tax form U. 2010 ez tax form S. 2010 ez tax form citizens and residents are subject to U. 2010 ez tax form S. 2010 ez tax form income tax on their worldwide income. 2010 ez tax form Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form Foreign taxing authorities sometimes require certification from the U. 2010 ez tax form S. 2010 ez tax form Government that an applicant filed an income tax return as a U. 2010 ez tax form S. 2010 ez tax form citizen or resident, as part of the proof of entitlement to the treaty benefits. 2010 ez tax form See Form 8802, Application for United States Residency Certification, to request a certification. 2010 ez tax form Disclosure of a treaty-based position that reduces your tax. 2010 ez tax form   If you take the position that any U. 2010 ez tax form S. 2010 ez tax form tax is overruled or otherwise reduced by a U. 2010 ez tax form S. 2010 ez tax form treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form For more information, see Publication 519 and the Form 8833 instructions. 2010 ez tax form   If you fail to file Form 8833, you may have to pay a $1,000 penalty. 2010 ez tax form Corporations are subject to a $10,000 penalty for each failure. 2010 ez tax form 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. 2010 ez tax form Pay for certain personal services performed in the United States. 2010 ez tax form Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. 2010 ez tax form Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. 2010 ez tax form Wages, salaries, and pensions paid by a foreign government. 2010 ez tax form Personal Services Income Pay for certain personal services performed in the United States is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form For this purpose, the word “day” means a day during any part of which you are physically present in the United States. 2010 ez tax form Terms defined. 2010 ez tax form   Several terms appear in many of the discussions that follow. 2010 ez tax form The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. 2010 ez tax form The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. 2010 ez tax form   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. 2010 ez tax form   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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form Regardless of these limits, income of Bangladesh entertainers is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form If the ship or aircraft is operated by a U. 2010 ez tax form S. 2010 ez tax form enterprise, the income is subject to U. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form If the resident of Bangladesh is a shareholder in a U. 2010 ez tax form S. 2010 ez tax form corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. 2010 ez tax form S. 2010 ez tax form corporation. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax at the rate of 15%. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. 2010 ez tax form S. 2010 ez tax form residents), and Do not have a regular base available in the United States for performing the services. 2010 ez tax form 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. 2010 ez tax form Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form tax if the residents meet four requirements. 2010 ez tax form They are in the United States for no more than 183 days during the calendar year. 2010 ez tax form The income earned in the calendar year in the United States is not more than $5,000. 2010 ez tax form Their income is paid by or for an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form The income is not borne by a permanent establishment or regular base of the employer in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form Under that provision, business profits are exempt from U. 2010 ez tax form S. 2010 ez tax form income tax unless the individual has a permanent establishment in the United States. 2010 ez tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2010 ez tax form Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form 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. 2010 ez tax form Under that provision, business profits are exempt from U. 2010 ez tax form S. 2010 ez tax form income tax unless the individual has a permanent establishment in the United States. 2010 ez tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2010 ez tax form 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. 2010 ez tax form Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form company. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form 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. 2010 ez tax form Under that provision, business profits are exempt from U. 2010 ez tax form S. 2010 ez tax form income tax unless the individual has a permanent establishment in the United States. 2010 ez tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2010 ez tax form 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. 2010 ez tax form Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. 2010 ez tax form S. 2010 ez tax form tax if it is not more than $10,000 for the year. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident, and is not borne by a permanent establishment in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. 2010 ez tax form These exemptions do not apply to directors' fees for service on the board of directors of a U. 2010 ez tax form S. 2010 ez tax form corporation. 2010 ez tax form 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). 2010 ez tax form However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. 2010 ez tax form S. 2010 ez tax form and Chinese governments is exempt from U. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form Commonwealth of Independent States Income that residents of a C. 2010 ez tax form I. 2010 ez tax form S. 2010 ez tax form member receive for performing personal services in the United States is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if those residents are in the United States for no more than 183 days during the tax year. 2010 ez tax form 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. 2010 ez tax form I. 2010 ez tax form S. 2010 ez tax form member or a resident of a C. 2010 ez tax form I. 2010 ez tax form S. 2010 ez tax form member is exempt from U. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form Directors' fees received by residents of Cyprus for service on the board of directors of a U. 2010 ez tax form S. 2010 ez tax form corporation are exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2010 ez tax form Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the following three requirements are met. 2010 ez tax form The resident is present in the United States for no more than 183 days in any 12-month period. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form If the ship or aircraft is operated by a U. 2010 ez tax form S. 2010 ez tax form enterprise, the income is subject to U. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they are in the United States for no more than 89 days during the tax year. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet four requirements. 2010 ez tax form They are in the United States for no more than 89 days during the tax year. 2010 ez tax form They are employees of a resident of, or a permanent establishment in, Egypt. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form Their income is subject to Egyptian tax. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available, they are taxed on the income attributable to the fixed base. 2010 ez tax form Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the following requirements are met. 2010 ez tax form 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. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet three requirements. 2010 ez tax form They are in the United States for no more than 183 days during any 12-month period. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet three requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form Regardless of these limits, income of French entertainers or sportsmen is exempt from U. 2010 ez tax form S. 2010 ez tax form tax if their visit is principally supported by public funds of France. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form Under that provision, business profits are exempt from U. 2010 ez tax form S. 2010 ez tax form income tax unless the individual has a permanent establishment in the United States. 2010 ez tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax if the residents meet three requirements. 2010 ez tax form They are in the United States for no more than 183 days during the calendar year. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form The income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form Income of German entertainers or athletes is exempt from U. 2010 ez tax form S. 2010 ez tax form tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. 2010 ez tax form Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form The pay, regardless of amount, is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet three requirements. 2010 ez tax form They are in the United States for no more than 183 days during the tax year. 2010 ez tax form Their income is paid by or on behalf of an employer who is not a resident of the United States. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form If the ship or aircraft is operated by a U. 2010 ez tax form S. 2010 ez tax form enterprise, the pay is subject to U. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form Under that provision, business profits are exempt from U. 2010 ez tax form S. 2010 ez tax form income tax unless the individual has a permanent establishment in the United States. 2010 ez tax form If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. 2010 ez tax form Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form company. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2010 ez tax form Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet three requirements. 2010 ez tax form They are present in the United States for no more than 183 days during the tax year. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form enterprise. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2010 ez tax form Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet three requirements. 2010 ez tax form They are present in the United States no more than 119 days during any consecutive 12-month period. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form The income is not borne or reimbursed by a permanent establishment the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax if the individual is a member of the regular complement of the ship or aircraft. 2010 ez tax form 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. 2010 ez tax form Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form However, amounts received for attending meetings in Ireland are not subject to U. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they are in the United States for no more than 182 days during the tax year. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet four requirements. 2010 ez tax form They are in the United States for no more than 182 days during the tax year. 2010 ez tax form They are employees of a resident of, or a permanent establishment in, Israel. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form Their income is subject to Israeli tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the following requirements are met. 2010 ez tax form The residents are in the United States for no more than 183 days during the tax year. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. 2010 ez tax form S. 2010 ez tax form enterprise is subject to U. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form contractor. 2010 ez tax form 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. 2010 ez tax form There is no dollar limit for condition (3) if the contractor is from a country other than the United States. 2010 ez tax form Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet four requirements. 2010 ez tax form They are in the United States for no more than 183 days during the tax year. 2010 ez tax form Their income is paid by or for an employer who is not a resident of the United States. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form Their net income received for the services is not more than $5,000 during the tax year. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form If the ship or aircraft is operated by a U. 2010 ez tax form S. 2010 ez tax form enterprise, the pay is subject to U. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. 2010 ez tax form S. 2010 ez tax form corporations are exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form Under that provision, business profits are exempt from U. 2010 ez tax form S. 2010 ez tax form income tax unless the individual has a permanent establishment in the United States. 2010 ez tax form If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. 2010 ez tax form Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. 2010 ez tax form Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the following three requirements are met. 2010 ez tax form The resident is in the United States for no more than 183 days in any 12-month period. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax if the residents meet four requirements. 2010 ez tax form They are in the United States for no more than 182 days during the tax year. 2010 ez tax form They are employees of a resident of Korea or of a permanent establishment maintained in Korea. 2010 ez tax form Their compensation is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form Their income for those services is not more than $3,000. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2010 ez tax form Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the following requirements are met. 2010 ez tax form 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. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form enterprise. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available, they are taxed only on the income attributable to the fixed base. 2010 ez tax form Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the following requirements are met. 2010 ez tax form 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. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form enterprise. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if they do not have a fixed base regularly available to them in the United States for performing the services. 2010 ez tax form If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. 2010 ez tax form Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form enterprise. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form Under that provision, business profits are exempt from U. 2010 ez tax form S. 2010 ez tax form income tax unless the individual has a permanent establishment in the United States. 2010 ez tax form If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. 2010 ez tax form Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet the following requirements. 2010 ez tax form They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. 2010 ez tax form Their income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form tax. 2010 ez tax form Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the individual is a member of the regular complement of the ship or aircraft. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form If they have a fixed base available, they are taxed only on income attributable to the fixed base. 2010 ez tax form Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form tax if the following three requirements are met. 2010 ez tax form The resident is present in the United States for no more than 183 days in a 12-month period. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a resident of the United States. 2010 ez tax form The income is not borne by a permanent establishment or fixed base that the employer has in the United States. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form 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. 2010 ez tax form This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. 2010 ez tax form Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. 2010 ez tax form S. 2010 ez tax form tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the residents meet three requirements. 2010 ez tax form They are in the United States for less than 183 days during the tax year. 2010 ez tax form 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. 2010 ez tax form Their income is not borne by a permanent establishment that the employer has in the United States. 2010 ez tax form Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the individual is a member of the regular complement of the ship or aircraft. 2010 ez tax form 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. 2010 ez tax form 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. 2010 ez tax form S. 2010 ez tax form income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. 2010 ez tax form Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. 2010 ez tax form S. 2010 ez tax form income tax if the following three requirements are met. 2010 ez tax form The resident is in the United States for no more than 183 days during the tax year. 2010 ez tax form The income is paid by, or on behalf of, an employer who is not a U. 2010 ez tax form S. 2010 ez tax form resident. 2010 ez tax form The income is not borne by a permanent establishment or fixed base the employer has in the United States. 2010 ez tax form Income received by a Netherlands resident for employment as a member of the regular complement of a ship or