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Irs 2012 Tax Forms

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Irs 2012 Tax Forms

Irs 2012 tax forms 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. Irs 2012 tax forms Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income taxes on certain items of income they receive from sources within the United States. Irs 2012 tax forms These reduced rates and exemptions vary among countries and specific items of income. Irs 2012 tax forms 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. Irs 2012 tax forms Also see Publication 519. Irs 2012 tax forms Many of the individual states of the United States tax the income of their residents. Irs 2012 tax forms 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. Irs 2012 tax forms Tax treaties reduce the U. Irs 2012 tax forms S. Irs 2012 tax forms taxes of residents of foreign countries. Irs 2012 tax forms With certain exceptions, they do not reduce the U. Irs 2012 tax forms S. Irs 2012 tax forms taxes of U. Irs 2012 tax forms S. Irs 2012 tax forms citizens or residents. Irs 2012 tax forms U. Irs 2012 tax forms S. Irs 2012 tax forms citizens and residents are subject to U. Irs 2012 tax forms S. Irs 2012 tax forms income tax on their worldwide income. Irs 2012 tax forms Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms Foreign taxing authorities sometimes require certification from the U. Irs 2012 tax forms S. Irs 2012 tax forms Government that an applicant filed an income tax return as a U. Irs 2012 tax forms S. Irs 2012 tax forms citizen or resident, as part of the proof of entitlement to the treaty benefits. Irs 2012 tax forms See Form 8802, Application for United States Residency Certification, to request a certification. Irs 2012 tax forms Disclosure of a treaty-based position that reduces your tax. Irs 2012 tax forms   If you take the position that any U. Irs 2012 tax forms S. Irs 2012 tax forms tax is overruled or otherwise reduced by a U. Irs 2012 tax forms S. Irs 2012 tax forms treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms For more information, see Publication 519 and the Form 8833 instructions. Irs 2012 tax forms   If you fail to file Form 8833, you may have to pay a $1,000 penalty. Irs 2012 tax forms Corporations are subject to a $10,000 penalty for each failure. Irs 2012 tax forms 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. Irs 2012 tax forms Pay for certain personal services performed in the United States. Irs 2012 tax forms Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. Irs 2012 tax forms Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. Irs 2012 tax forms Wages, salaries, and pensions paid by a foreign government. Irs 2012 tax forms Personal Services Income Pay for certain personal services performed in the United States is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms For this purpose, the word “day” means a day during any part of which you are physically present in the United States. Irs 2012 tax forms Terms defined. Irs 2012 tax forms   Several terms appear in many of the discussions that follow. Irs 2012 tax forms The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. Irs 2012 tax forms The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. Irs 2012 tax forms   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. Irs 2012 tax forms   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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of these limits, income of Bangladesh entertainers is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms If the ship or aircraft is operated by a U. Irs 2012 tax forms S. Irs 2012 tax forms enterprise, the income is subject to U. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms If the resident of Bangladesh is a shareholder in a U. Irs 2012 tax forms S. Irs 2012 tax forms corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. Irs 2012 tax forms S. Irs 2012 tax forms corporation. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax at the rate of 15%. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. Irs 2012 tax forms S. Irs 2012 tax forms residents), and Do not have a regular base available in the United States for performing the services. Irs 2012 tax forms 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. Irs 2012 tax forms Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax if the residents meet four requirements. Irs 2012 tax forms They are in the United States for no more than 183 days during the calendar year. Irs 2012 tax forms The income earned in the calendar year in the United States is not more than $5,000. Irs 2012 tax forms Their income is paid by or for an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms The income is not borne by a permanent establishment or regular base of the employer in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms Under that provision, business profits are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax unless the individual has a permanent establishment in the United States. Irs 2012 tax forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs 2012 tax forms Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms 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. Irs 2012 tax forms Under that provision, business profits are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax unless the individual has a permanent establishment in the United States. Irs 2012 tax forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs 2012 tax forms 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. Irs 2012 tax forms Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms company. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms 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. Irs 2012 tax forms Under that provision, business profits are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax unless the individual has a permanent establishment in the United States. Irs 2012 tax forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs 2012 tax forms 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. Irs 2012 tax forms Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax if it is not more than $10,000 for the year. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident, and is not borne by a permanent establishment in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. Irs 2012 tax forms These exemptions do not apply to directors' fees for service on the board of directors of a U. Irs 2012 tax forms S. Irs 2012 tax forms corporation. Irs 2012 tax forms 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). Irs 2012 tax forms However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. Irs 2012 tax forms S. Irs 2012 tax forms and Chinese governments is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms Commonwealth of Independent States Income that residents of a C. Irs 2012 tax forms I. Irs 2012 tax forms S. Irs 2012 tax forms member receive for performing personal services in the United States is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if those residents are in the United States for no more than 183 days during the tax year. Irs 2012 tax forms 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. Irs 2012 tax forms I. Irs 2012 tax forms S. Irs 2012 tax forms member or a resident of a C. Irs 2012 tax forms I. Irs 2012 tax forms S. Irs 2012 tax forms member is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms Directors' fees received by residents of Cyprus for service on the board of directors of a U. Irs 2012 tax forms S. Irs 2012 tax forms corporation are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available, they are taxed only on income attributable to the fixed base. Irs 2012 tax forms Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the following three requirements are met. Irs 2012 tax forms The resident is present in the United States for no more than 183 days in any 12-month period. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms If the ship or aircraft is operated by a U. Irs 2012 tax forms S. Irs 2012 tax forms enterprise, the income is subject to U. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they are in the United States for no more than 89 days during the tax year. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet four requirements. Irs 2012 tax forms They are in the United States for no more than 89 days during the tax year. Irs 2012 tax forms They are employees of a resident of, or a permanent establishment in, Egypt. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms Their income is subject to Egyptian tax. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the following requirements are met. Irs 2012 tax forms 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. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet three requirements. Irs 2012 tax forms They are in the United States for no more than 183 days during any 12-month period. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet three requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of these limits, income of French entertainers or sportsmen is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax if their visit is principally supported by public funds of France. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms Under that provision, business profits are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax unless the individual has a permanent establishment in the United States. Irs 2012 tax forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax if the residents meet three requirements. Irs 2012 tax forms They are in the United States for no more than 183 days during the calendar year. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms The income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms Income of German entertainers or athletes is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. Irs 2012 tax forms Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms The pay, regardless of amount, is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet three requirements. Irs 2012 tax forms They are in the United States for no more than 183 days during the tax year. Irs 2012 tax forms Their income is paid by or on behalf of an employer who is not a resident of the United States. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms If the ship or aircraft is operated by a U. Irs 2012 tax forms S. Irs 2012 tax forms enterprise, the pay is subject to U. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms Under that provision, business profits are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax unless the individual has a permanent establishment in the United States. Irs 2012 tax forms If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. Irs 2012 tax forms Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms company. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available, they are taxed only on income attributable to the fixed base. Irs 2012 tax forms Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet three requirements. Irs 2012 tax forms They are present in the United States for no more than 183 days during the tax year. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms enterprise. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet three requirements. Irs 2012 tax forms They are present in the United States no more than 119 days during any consecutive 12-month period. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms The income is not borne or reimbursed by a permanent establishment the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax if the individual is a member of the regular complement of the ship or aircraft. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms However, amounts received for attending meetings in Ireland are not subject to U. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they are in the United States for no more than 182 days during the tax year. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet four requirements. Irs 2012 tax forms They are in the United States for no more than 182 days during the tax year. Irs 2012 tax forms They are employees of a resident of, or a permanent establishment in, Israel. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms Their income is subject to Israeli tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the following requirements are met. Irs 2012 tax forms The residents are in the United States for no more than 183 days during the tax year. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. Irs 2012 tax forms S. Irs 2012 tax forms enterprise is subject to U. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms contractor. Irs 2012 tax forms 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. Irs 2012 tax forms There is no dollar limit for condition (3) if the contractor is from a country other than the United States. Irs 2012 tax forms Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet four requirements. Irs 2012 tax forms They are in the United States for no more than 183 days during the tax year. Irs 2012 tax forms Their income is paid by or for an employer who is not a resident of the United States. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms Their net income received for the services is not more than $5,000 during the tax year. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms If the ship or aircraft is operated by a U. Irs 2012 tax forms S. Irs 2012 tax forms enterprise, the pay is subject to U. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. Irs 2012 tax forms S. Irs 2012 tax forms corporations are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms Under that provision, business profits are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax unless the individual has a permanent establishment in the United States. Irs 2012 tax forms If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Irs 2012 tax forms Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the following three requirements are met. Irs 2012 tax forms The resident is in the United States for no more than 183 days in any 12-month period. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax if the residents meet four requirements. Irs 2012 tax forms They are in the United States for no more than 182 days during the tax year. Irs 2012 tax forms They are employees of a resident of Korea or of a permanent establishment maintained in Korea. Irs 2012 tax forms Their compensation is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms Their income for those services is not more than $3,000. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the following requirements are met. Irs 2012 tax forms 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. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms enterprise. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available, they are taxed only on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the following requirements are met. Irs 2012 tax forms 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. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms enterprise. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Irs 2012 tax forms If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. Irs 2012 tax forms Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms enterprise. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms Under that provision, business profits are exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax unless the individual has a permanent establishment in the United States. Irs 2012 tax forms If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. Irs 2012 tax forms Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet the following requirements. Irs 2012 tax forms They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. Irs 2012 tax forms Their income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms tax. Irs 2012 tax forms Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the individual is a member of the regular complement of the ship or aircraft. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms If they have a fixed base available, they are taxed only on income attributable to the fixed base. Irs 2012 tax forms Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax if the following three requirements are met. Irs 2012 tax forms The resident is present in the United States for no more than 183 days in a 12-month period. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a resident of the United States. Irs 2012 tax forms The income is not borne by a permanent establishment or fixed base that the employer has in the United States. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms 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. Irs 2012 tax forms This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. Irs 2012 tax forms Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the residents meet three requirements. Irs 2012 tax forms They are in the United States for less than 183 days during the tax year. Irs 2012 tax forms 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. Irs 2012 tax forms Their income is not borne by a permanent establishment that the employer has in the United States. Irs 2012 tax forms Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the individual is a member of the regular complement of the ship or aircraft. Irs 2012 tax forms 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. Irs 2012 tax forms 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. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. Irs 2012 tax forms Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. Irs 2012 tax forms S. Irs 2012 tax forms income tax if the following three requirements are met. Irs 2012 tax forms The resident is in the United States for no more than 183 days during the tax year. Irs 2012 tax forms The income is paid by, or on behalf of, an employer who is not a U. Irs 2012 tax forms S. Irs 2012 tax forms resident. Irs 2012 tax forms The income is not borne by a permanent establishment or fixed base the employer has in the United States. Irs 2012 tax forms Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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The Irs 2012 Tax Forms

Irs 2012 tax forms 3. Irs 2012 tax forms   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Irs 2012 tax forms They are the American opportunity credit and the lifetime learning credit. Irs 2012 tax forms This chapter discusses the lifetime learning credit. Irs 2012 tax forms The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . Irs 2012 tax forms This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Irs 2012 tax forms What is the tax benefit of the lifetime learning credit. Irs 2012 tax forms   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. Irs 2012 tax forms There is no limit on the number of years the lifetime learning credit can be claimed for each student. Irs 2012 tax forms   A tax credit reduces the amount of income tax you may have to pay. Irs 2012 tax forms Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Irs 2012 tax forms The lifetime learning credit is a nonrefundable credit. Irs 2012 tax forms This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. Irs 2012 tax forms   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. Irs 2012 tax forms Can you claim more than one education credit this year. Irs 2012 tax forms   For each student, you can elect for any year only one of the credits. Irs 2012 tax forms For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. Irs 2012 tax forms   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. Irs 2012 tax forms   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. Irs 2012 tax forms This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Irs 2012 tax forms Differences between the American opportunity and lifetime learning credits. Irs 2012 tax forms   There are several differences between these two credits. Irs 2012 tax forms For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. Irs 2012 tax forms However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. Irs 2012 tax forms The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. Irs 2012 tax forms Overview of the lifetime learning credit. Irs 2012 tax forms   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. Irs 2012 tax forms The details are discussed in this chapter. Irs 2012 tax forms Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. Irs 2012 tax forms Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. Irs 2012 tax forms You pay qualified education expenses of higher education. Irs 2012 tax forms You pay the education expenses for an eligible student. Irs 2012 tax forms The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Irs 2012 tax forms Table 3-1. Irs 2012 tax forms Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Note. Irs 2012 tax forms Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. Irs 2012 tax forms “Qualified education expenses” are defined later under Qualified Education Expenses . Irs 2012 tax forms “Eligible students” are defined later under Who Is an Eligible Student . Irs 2012 tax forms A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Irs 2012 tax forms You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. Irs 2012 tax forms Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. Irs 2012 tax forms Your filing status is married filing separately. Irs 2012 tax forms You are listed as a dependent on another person's tax return (such as your parents'). Irs 2012 tax forms See Who Can Claim a Dependent's Expenses , later. Irs 2012 tax forms Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). Irs 2012 tax forms MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Irs 2012 tax forms You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Irs 2012 tax forms More information on nonresident aliens can be found in Publication 519. Irs 2012 tax forms You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. Irs 2012 tax forms What Expenses Qualify The lifetime learning credit is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Irs 2012 tax forms Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. Irs 2012 tax forms For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 credit. Irs 2012 tax forms Academic period. Irs 2012 tax forms   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Irs 2012 tax forms In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Irs 2012 tax forms Paid with borrowed funds. Irs 2012 tax forms   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. Irs 2012 tax forms You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. Irs 2012 tax forms Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Irs 2012 tax forms Student withdraws from class(es). Irs 2012 tax forms   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. Irs 2012 tax forms Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. Irs 2012 tax forms The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. Irs 2012 tax forms Eligible educational institution. Irs 2012 tax forms   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Irs 2012 tax forms S. Irs 2012 tax forms Department of Education. Irs 2012 tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs 2012 tax forms The educational institution should be able to tell you if it is an eligible educational institution. Irs 2012 tax forms   Certain educational institutions located outside the United States also participate in the U. Irs 2012 tax forms S. Irs 2012 tax forms Department of Education's Federal Student Aid (FSA) programs. Irs 2012 tax forms Related expenses. Irs 2012 tax forms   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance. Irs 2012 tax forms Prepaid expenses. Irs 2012 tax forms   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Irs 2012 tax forms See Academic period , earlier. Irs 2012 tax forms For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Irs 2012 tax forms You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Irs 2012 tax forms In the following examples, assume that each student is an eligible student at an eligible educational institution. Irs 2012 tax forms Example 1. Irs 2012 tax forms   Jackson is a sophomore in University V's degree program in dentistry. Irs 2012 tax forms This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Irs 2012 tax forms Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. Irs 2012 tax forms Example 2. Irs 2012 tax forms   Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Irs 2012 tax forms The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Irs 2012 tax forms Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Irs 2012 tax forms Donna bought hers at College W's bookstore. Irs 2012 tax forms Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Irs 2012 tax forms Example 3. Irs 2012 tax forms   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Irs 2012 tax forms This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and student government. Irs 2012 tax forms No portion of the fee covers personal expenses. Irs 2012 tax forms Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Irs 2012 tax forms Therefore, it is a qualified expense. Irs 2012 tax forms No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. Irs 2012 tax forms Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. Irs 2012 tax forms Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. Irs 2012 tax forms Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Irs 2012 tax forms See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. Irs 2012 tax forms Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Irs 2012 tax forms See Adjustments to Qualified Education Expenses, next. Irs 2012 tax forms This image is too large to be displayed in the current screen. Irs 2012 tax forms Please click the link to view the image. Irs 2012 tax forms Figure 3-1 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Irs 2012 tax forms The result is the amount of adjusted qualified education expenses for each student. Irs 2012 tax forms Tax-free educational assistance. Irs 2012 tax forms   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Irs 2012 tax forms See Academic period , earlier. Irs 2012 tax forms   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Irs 2012 tax forms This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Irs 2012 tax forms   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Irs 2012 tax forms If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Irs 2012 tax forms   Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Irs 2012 tax forms Generally, any scholarship or fellowship is treated as tax free. Irs 2012 tax forms However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Irs 2012 tax forms The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs 2012 tax forms The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs 2012 tax forms You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Irs 2012 tax forms For examples, see Coordination with Pell grants and other scholarships, later. Irs 2012 tax forms Refunds. Irs 2012 tax forms   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Irs 2012 tax forms Some tax-free educational assistance received after 2013 may be treated as a refund. Irs 2012 tax forms See Tax-free educational assistance , earlier. Irs 2012 tax forms Refunds received in 2013. Irs 2012 tax forms   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Irs 2012 tax forms Refunds received after 2013 but before your income tax return is filed. Irs 2012 tax forms   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Irs 2012 tax forms Refunds received after 2013 and after your income tax return is filed. Irs 2012 tax forms   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Irs 2012 tax forms See Credit recapture, next. Irs 2012 tax forms Credit recapture. Irs 2012 tax forms    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Irs 2012 tax forms You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Irs 2012 tax forms You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Irs 2012 tax forms Include that amount as an additional tax for the year the refund or tax-free assistance was received. Irs 2012 tax forms Example. Irs 2012 tax forms   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. Irs 2012 tax forms You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. Irs 2012 tax forms You claimed no other tax credits. Irs 2012 tax forms After you filed your return, your child withdrew from two courses and you received a refund of $2,900. Irs 2012 tax forms You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. Irs 2012 tax forms The refigured credit is $1,280 and your tax liability increased by $580. Irs 2012 tax forms See instructions for your 2014 income tax return to determine where to include this tax. Irs 2012 tax forms If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Irs 2012 tax forms Amounts that do not reduce qualified education expenses. Irs 2012 tax forms   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Irs 2012 tax forms   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Irs 2012 tax forms The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs 2012 tax forms The use of the money is not restricted. Irs 2012 tax forms For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. Irs 2012 tax forms Coordination with Pell grants and other scholarships. Irs 2012 tax forms   In some cases, you may be able to reduce your tax liability by including scholarships in income. Irs 2012 tax forms If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. Irs 2012 tax forms The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Irs 2012 tax forms Example 1—No scholarship. Irs 2012 tax forms Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. Irs 2012 tax forms Her AGI and her MAGI, for purposes of the credit, are $27,000. Irs 2012 tax forms Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. Irs 2012 tax forms She claims no credits other than the lifetime learning credit. Irs 2012 tax forms In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. Irs 2012 tax forms Judy and the college meet all requirements for the lifetime learning tax credit. Irs 2012 tax forms She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. Irs 2012 tax forms She claims a $900 lifetime learning credit and her tax after credits is $1,256. Irs 2012 tax forms Example 2—Scholarship excluded from income. Irs 2012 tax forms The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. Irs 2012 tax forms Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. Irs 2012 tax forms If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. Irs 2012 tax forms Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. Irs 2012 tax forms Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. Irs 2012 tax forms Example 3—Scholarship included in income. Irs 2012 tax forms The facts are the same as in Example 2—Scholarship excluded from income. Irs 2012 tax forms If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. Irs 2012 tax forms Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. Irs 2012 tax forms She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. Irs 2012 tax forms Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. Irs 2012 tax forms Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Irs 2012 tax forms This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Irs 2012 tax forms Sports, games, hobbies, and noncredit courses. Irs 2012 tax forms   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Irs 2012 tax forms However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. Irs 2012 tax forms Comprehensive or bundled fees. Irs 2012 tax forms   Some eligible educational institutions combine all of their fees for an academic period into one amount. Irs 2012 tax forms If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Irs 2012 tax forms The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Irs 2012 tax forms See Figuring the Credit , later, for more information about Form 1098-T. Irs 2012 tax forms Who Is an Eligible Student For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Irs 2012 tax forms Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. Irs 2012 tax forms For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. Irs 2012 tax forms You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Irs 2012 tax forms IF you. Irs 2012 tax forms . Irs 2012 tax forms . Irs 2012 tax forms THEN only. Irs 2012 tax forms . Irs 2012 tax forms . Irs 2012 tax forms claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. Irs 2012 tax forms The dependent cannot claim the credit. Irs 2012 tax forms do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. Irs 2012 tax forms You cannot claim the credit based on this dependent's expenses. Irs 2012 tax forms Expenses paid by dependent. Irs 2012 tax forms   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Irs 2012 tax forms Include these expenses when figuring the amount of your lifetime learning credit. Irs 2012 tax forms    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. Irs 2012 tax forms Expenses paid by you. Irs 2012 tax forms   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. Irs 2012 tax forms If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. Irs 2012 tax forms Expenses paid by others. Irs 2012 tax forms   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Irs 2012 tax forms In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Irs 2012 tax forms If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Irs 2012 tax forms Example. Irs 2012 tax forms In 2013, Ms. Irs 2012 tax forms Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Irs 2012 tax forms For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Irs 2012 tax forms Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. Irs 2012 tax forms If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. Irs 2012 tax forms If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. Irs 2012 tax forms Tuition reduction. Irs 2012 tax forms   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Irs 2012 tax forms If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Irs 2012 tax forms For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs 2012 tax forms Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. Irs 2012 tax forms The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). Irs 2012 tax forms However, that amount may be reduced based on your MAGI. Irs 2012 tax forms See Effect of the Amount of Your Income on the Amount of Your Credit , later. Irs 2012 tax forms Example. Irs 2012 tax forms Bruce and Toni Harper are married and file a joint tax return. Irs 2012 tax forms For 2013, their MAGI is $75,000. Irs 2012 tax forms Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. Irs 2012 tax forms She already has a bachelor's degree in history and wants to become a nurse. Irs 2012 tax forms In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. Irs 2012 tax forms Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. Irs 2012 tax forms Form 1098-T. Irs 2012 tax forms   To help you figure your lifetime learning credit, the student should receive Form 1098-T. Irs 2012 tax forms Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Irs 2012 tax forms An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Irs 2012 tax forms However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. Irs 2012 tax forms When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Irs 2012 tax forms   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Irs 2012 tax forms    The eligible educational institution may ask for a completed Form W-9S, or similar statement to obtain the student's name, address, and taxpayer identification number. Irs 2012 tax forms Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Irs 2012 tax forms You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Irs 2012 tax forms Modified adjusted gross income (MAGI). Irs 2012 tax forms   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Irs 2012 tax forms MAGI when using Form 1040A. Irs 2012 tax forms   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Irs 2012 tax forms MAGI when using Form 1040. Irs 2012 tax forms   If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs 2012 tax forms You can use Worksheet 3-1 to figure your MAGI. Irs 2012 tax forms Worksheet 3-1. Irs 2012 tax forms MAGI for the Lifetime Learning Credit 1. Irs 2012 tax forms Enter your adjusted gross income  (Form 1040, line 38)   1. Irs 2012 tax forms   2. Irs 2012 tax forms Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Irs 2012 tax forms       3. Irs 2012 tax forms Enter your foreign housing deduction (Form 2555, line 50)   3. Irs 2012 tax forms       4. Irs 2012 tax forms Enter the amount of income from Puerto Rico you are excluding   4. Irs 2012 tax forms       5. Irs 2012 tax forms Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Irs 2012 tax forms       6. Irs 2012 tax forms Add the amounts on lines 2, 3, 4, and 5   6. Irs 2012 tax forms   7. Irs 2012 tax forms Add the amounts on lines 1 and 6. Irs 2012 tax forms  This is your modified adjusted  gross income. Irs 2012 tax forms Enter this amount  on Form 8863, line 14   7. Irs 2012 tax forms   Phaseout. Irs 2012 tax forms   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. Irs 2012 tax forms The same method is shown in the following example. Irs 2012 tax forms Example. Irs 2012 tax forms You are filing a joint return with a MAGI of $112,000. Irs 2012 tax forms In 2013, you paid $6,600 of qualified education expenses. Irs 2012 tax forms You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). Irs 2012 tax forms The result is a $1,320 (20% x $6,600) tentative credit. Irs 2012 tax forms Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. Irs 2012 tax forms The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. Irs 2012 tax forms The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). Irs 2012 tax forms The result is the amount of your phased out (reduced) lifetime learning credit ($990). Irs 2012 tax forms   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Irs 2012 tax forms Enter the credit on Form 1040, line 49, or Form 1040A, line 31. Irs 2012 tax forms Note. Irs 2012 tax forms In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Irs 2012 tax forms Prev  Up  Next   Home   More Online Publications