Non Resident Irish Tax Return

The above would show that Irish tax paid is allowable as a credit. (As a rule, the US doesn't exempt foreign income preferring instead to allow credit)

Thank you both for your help.

So return here on form 11, no tax credits here and tax paid here by way of offsetting wht, and relief will be given for this is us?

We're not there yet Me Fein.

I'd like Joe's input before finalising. I have some knowledge of this area but am not 100%. I want to be sure I'm not splitting hairs here, advocating an Irish return (ticking that non-resident box on the Form 11) as opposed to merely filing the Form Joe kindly linked us with.

Re the 'fixed base'* as described in the Treaty; what is the professional service provided and where, physically, is it provided from?

*Individual equivalent of a Permanent Establishment

Yes Kildavin, she does have a base here where she works from when here. It is kind of a marketing/tour guide role promoting the centre at home in US then coming here and working in centre for the summer months.