Directors' fees received by residents of Cyprus for service on the board of directors of a U.S. corporation are exempt from U.S. 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. 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. These exemptions do not apply to income or pensions for services performed in connection with a business carried on by Thailand or its subdivisions or local authorities. 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.S. 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. However, the exemption does not apply if: The resident claimed during the immediate preceding period the benefits described later under Students and Apprentices, or. Regardless of these limits, income of Latvian entertainers or athletes is exempt from U.S. 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. Residents of the following countries who are in the United States to study or acquire technical experience are exempt from U.S. income tax, under certain conditions, on amounts received from abroad for their maintenance and studies. Call the transcript toll-free line at 1-800-908-9946. IRS Direct Pay (for individual taxpayers who have a checking or savings account). However, the exemption does not apply if the services are performed in the United States by a resident of the United States who either: Pensions paid by, or out of funds created by, Belgium, its political subdivisions, or local authorities for services performed for Belgium, its political subdivisions, or local authorities to an individual for services performed for the paying governmental body are exempt from U.S. income tax unless the recipient is both a resident and national of the United States. Also see Publication 519. Pensions paid by New Zealand in consideration for past governmental services are exempt from U.S. income tax unless paid to U.S. citizens resident in the United States. Income that residents of Venezuela receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U.S. income tax if they do not have a fixed base regularly available to them in the United States for performing the services. Use the Offer in Compromise Pre-Qualifier to confirm your eligibility. Income, other than a pension, paid from public funds of Denmark, its political subdivisions, or local authorities to an individual for services performed for the paying governmental body in the discharge of governmental functions is exempt from U.S. income tax. These exemptions do not apply to directors' fees and similar payments received by a resident of Slovenia 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. These exemptions do not apply to income residents of the Philippines receive for performing services (both independent and dependent personal services) in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the income is more than $100 a day or $3,000 for the tax year. Is in the United States primarily to teach or conduct research at a university, college, school, or other accredited educational or research institution. Income from personal services performed in the United States of up to $9,000 for each tax year. Permanent Establishment THE I.R.S. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. An individual who is a resident of a C.I.S. Income that residents of Sri Lanka receive for services performed in the United States as employees (dependent personal services) is exempt from U.S. income tax if the residents meet the following requirements. Wages, salaries, and similar income, other than a pension, paid by Germany, its political subdivisions, local authorities, or instrumentalities to an individual for services performed for the paying governmental body is exempt from U.S. income tax. Checking the status of an amended return. Income, other than a pension, paid by the French Government or a local authority thereof to an individual in the United States for services performed for France (or for a local authority of France) in the discharge of governmental functions is exempt from U.S. tax. Pensions paid by Kazakhstan, or its subdivisions or local authorities for services performed for Kazakhstan is exempt from U.S. tax unless the individual is both a resident and citizen of the United States. Income that residents of New Zealand receive for performing personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. Under that provision, business profits are exempt from U.S. income tax unless the individual has a permanent establishment in the United States. 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.S. income tax if the residents meet four requirements.