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1040 Ez 2011 Form

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1040 Ez 2011 Form

1040 ez 2011 form 9. 1040 ez 2011 form   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. 1040 ez 2011 form Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 1040 ez 2011 form However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 1040 ez 2011 form See Table 9-1 for a list of tax treaty countries. 1040 ez 2011 form You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 1040 ez 2011 form See Income Entitled to Tax Treaty Benefits in chapter 8. 1040 ez 2011 form Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. 1040 ez 2011 form Useful Items - You may want to see: Publication 901 U. 1040 ez 2011 form S. 1040 ez 2011 form Tax Treaties Form (and Instructions) 1040NR U. 1040 ez 2011 form S. 1040 ez 2011 form Nonresident Alien Income Tax Return 1040NR-EZ U. 1040 ez 2011 form S. 1040 ez 2011 form Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. 1040 ez 2011 form Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 1040 ez 2011 form Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. 1040 ez 2011 form Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 1040 ez 2011 form Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 1040 ez 2011 form To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. 1040 ez 2011 form Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. 1040 ez 2011 form Example. 1040 ez 2011 form Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. 1040 ez 2011 form He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. 1040 ez 2011 form His dividends are not effectively connected with that business. 1040 ez 2011 form He has no deductions other than his own personal exemption. 1040 ez 2011 form His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. 1040 ez 2011 form Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. 1040 ez 2011 form The conditions for claiming the exemptions vary under each tax treaty. 1040 ez 2011 form For more information about the conditions under a particular tax treaty, see Publication 901. 1040 ez 2011 form Or, you may download the complete text of most U. 1040 ez 2011 form S. 1040 ez 2011 form tax treaties at IRS. 1040 ez 2011 form gov. 1040 ez 2011 form Technical explanations for many of those treaties are also available at that site. 1040 ez 2011 form Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 1040 ez 2011 form These types of income may be exempt from U. 1040 ez 2011 form S. 1040 ez 2011 form tax or may be subject to a reduced rate of tax. 1040 ez 2011 form For more information, see Publication 901 or the applicable tax treaty. 1040 ez 2011 form Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. 1040 ez 2011 form Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. 1040 ez 2011 form Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 1040 ez 2011 form Spending part of a day in the United States counts as a day of presence. 1040 ez 2011 form Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. 1040 ez 2011 form Note. 1040 ez 2011 form Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. 1040 ez 2011 form Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. 1040 ez 2011 form S. 1040 ez 2011 form income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 1040 ez 2011 form Many treaties also provide an exemption for engaging in research. 1040 ez 2011 form Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 1040 ez 2011 form A substantial part of that person's time must be devoted to those duties. 1040 ez 2011 form The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. 1040 ez 2011 form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040 ez 2011 form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 1040 ez 2011 form Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 1040 ez 2011 form However, a difference exists among treaties as to who qualifies for this benefit. 1040 ez 2011 form Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 1040 ez 2011 form Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 1040 ez 2011 form Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 1040 ez 2011 form Chapter 10 of this publication also has information for employees of foreign governments. 1040 ez 2011 form Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. 1040 ez 2011 form Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. 1040 ez 2011 form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040 ez 2011 form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 1040 ez 2011 form Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 1040 ez 2011 form Generally, gains from the sale or exchange of real property located in the United States are taxable. 1040 ez 2011 form Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 1040 ez 2011 form U. 1040 ez 2011 form S. 1040 ez 2011 form Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. 1040 ez 2011 form (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 1040 ez 2011 form ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 1040 ez 2011 form This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 1040 ez 2011 form See Reporting Treaty Benefits Claimed . 1040 ez 2011 form In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 1040 ez 2011 form S. 1040 ez 2011 form tax under the treaty. 1040 ez 2011 form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). 1040 ez 2011 form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040 ez 2011 form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040 ez 2011 form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040 ez 2011 form Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 1040 ez 2011 form Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. 1040 ez 2011 form Include this tax on Form 1040, line 61. 1040 ez 2011 form On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 1040 ez 2011 form Example. 1040 ez 2011 form Jacques Dubois, who is a resident of the United States under Article 4 of the U. 1040 ez 2011 form S. 1040 ez 2011 form -France income tax treaty, receives French social security benefits. 1040 ez 2011 form Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 1040 ez 2011 form Mr. 1040 ez 2011 form Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 1040 ez 2011 form Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 1040 ez 2011 form S. 1040 ez 2011 form resident receives social security benefits from Canada or Germany, those benefits are treated for U. 1040 ez 2011 form S. 1040 ez 2011 form income tax purposes as if they were received under the social security legislation of the United States. 1040 ez 2011 form If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. 1040 ez 2011 form You are not required to file a Form 8833 for those benefits. 1040 ez 2011 form Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. 1040 ez 2011 form Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 1040 ez 2011 form However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 1040 ez 2011 form S. 1040 ez 2011 form tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). 1040 ez 2011 form This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 1040 ez 2011 form Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 1040 ez 2011 form S. 1040 ez 2011 form -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). 1040 ez 2011 form If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. 1040 ez 2011 form Saving clause. 1040 ez 2011 form   Most tax treaties have a saving clause. 1040 ez 2011 form A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 1040 ez 2011 form Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 1040 ez 2011 form However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. 1040 ez 2011 form Read the treaty to find out if it has a saving clause and an exception to it. 1040 ez 2011 form Time limit for claiming treaty exemptions. 1040 ez 2011 form   Many treaties limit the number of years you can claim a treaty exemption. 1040 ez 2011 form For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 1040 ez 2011 form Once you reach this limit, you can no longer claim the treaty exemption. 1040 ez 2011 form See the treaty or Publication 901 for the time limits that apply. 1040 ez 2011 form How to report income on your tax return. 1040 ez 2011 form   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 1040 ez 2011 form S. 1040 ez 2011 form tax under the treaty. 1040 ez 2011 form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). 1040 ez 2011 form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040 ez 2011 form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040 ez 2011 form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040 ez 2011 form Example. 1040 ez 2011 form Mr. 1040 ez 2011 form Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 1040 ez 2011 form He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 1040 ez 2011 form S. 1040 ez 2011 form tax in those years under Article 20 of the U. 1040 ez 2011 form S. 1040 ez 2011 form -People's Republic of China income tax treaty. 1040 ez 2011 form On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 1040 ez 2011 form Even though Mr. 1040 ez 2011 form Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. 1040 ez 2011 form S. 1040 ez 2011 form -People's Republic of China treaty dated April 30, 1984. 1040 ez 2011 form Mr. 1040 ez 2011 form Yu should submit Form W-9 and the required statement to the payor. 1040 ez 2011 form Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. 1040 ez 2011 form See below, for the situations where you are not required to file Form 8833. 1040 ez 2011 form You must file a U. 1040 ez 2011 form S. 1040 ez 2011 form tax return and Form 8833 if you claim the following treaty benefits. 1040 ez 2011 form You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 1040 ez 2011 form S. 1040 ez 2011 form real property interest based on a treaty. 1040 ez 2011 form You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 1040 ez 2011 form You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. 1040 ez 2011 form These are the more common situations for which Form 8833 is required. 1040 ez 2011 form Exceptions. 1040 ez 2011 form   You do not have to file Form 8833 for any of the following situations. 1040 ez 2011 form You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. 1040 ez 2011 form You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. 1040 ez 2011 form This includes taxable scholarship and fellowship grants. 1040 ez 2011 form You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 1040 ez 2011 form You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. 1040 ez 2011 form The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 1040 ez 2011 form You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. 1040 ez 2011 form S. 1040 ez 2011 form corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 1040 ez 2011 form S. 1040 ez 2011 form financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 1040 ez 2011 form S. 1040 ez 2011 form financial institution, qualified intermediary, or withholding foreign partnership or trust. 1040 ez 2011 form The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. 1040 ez 2011 form Penalty for failure to provide required information on Form 8833. 1040 ez 2011 form   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. 1040 ez 2011 form Additional information. 1040 ez 2011 form   For additional information, see section 301. 1040 ez 2011 form 6114-1(c) of the Income Tax Regulations. 1040 ez 2011 form Table 9-1. 1040 ez 2011 form Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040 ez 2011 form D. 1040 ez 2011 form ) Australia TIAS 10773 Dec. 1040 ez 2011 form 1, 1983 1986-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 220 1986-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 246 Protocol TIAS Jan. 1040 ez 2011 form 1, 2004     Austria TIAS Jan. 1040 ez 2011 form 1, 1999     Bangladesh TIAS Jan. 1040 ez 2011 form 1, 2007     Barbados TIAS 11090 Jan. 1040 ez 2011 form 1, 1984 1991-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 436 1991-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 466 Protocol TIAS Jan. 1040 ez 2011 form 1, 1994     Protocol TIAS Jan. 1040 ez 2011 form 1, 2005     Belgium TIAS Jan. 1040 ez 2011 form 1, 2008     Bulgaria TIAS Jan. 1040 ez 2011 form 1, 2009     Canada2 TIAS 11087 Jan. 1040 ez 2011 form 1, 1985 1986-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 258 1987-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 298 Protocol TIAS Jan. 1040 ez 2011 form 1, 1996     Protocol TIAS Dec. 1040 ez 2011 form 16, 1997     Protocol TIAS Jan. 1040 ez 2011 form 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040 ez 2011 form 1, 1987 1988-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 414 1988-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040 ez 2011 form 1, 1976 1976-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 463 1976-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 475 Cyprus TIAS 10965 Jan. 1040 ez 2011 form 1, 1986 1989-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 280 1989-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 314 Czech Republic TIAS Jan. 1040 ez 2011 form 1, 1993     Denmark TIAS Jan. 1040 ez 2011 form 1, 2001     Protocol TIAS Jan. 1040 ez 2011 form 1, 2008     Egypt TIAS 10149 Jan. 1040 ez 2011 form 1, 1982 1982-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 219 1982-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 243 Estonia TIAS Jan. 1040 ez 2011 form 1, 2000     Finland TIAS 12101 Jan. 1040 ez 2011 form 1, 1991     Protocol TIAS Jan. 1040 ez 2011 form 1, 2008     France TIAS Jan. 1040 ez 2011 form 1, 1996     Protocol TIAS Jan. 1040 ez 2011 form 1, 2007     Protocol TIAS Jan. 1040 ez 2011 form 1, 2010     Germany TIAS Jan. 1040 ez 2011 form 1, 1990     Protocol TIAS Jan. 1040 ez 2011 form 1, 2008     Greece TIAS 2902 Jan. 1040 ez 2011 form 1, 1953 1958-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 1054 T. 1040 ez 2011 form D. 1040 ez 2011 form 6109, 1954-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 638 Hungary TIAS 9560 Jan. 1040 ez 2011 form 1, 1980 1980-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 333 1980-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 354 Iceland TIAS Jan. 1040 ez 2011 form 1, 2009     India TIAS Jan. 1040 ez 2011 form 1, 1991     Indonesia TIAS 11593 Jan. 1040 ez 2011 form 1, 1990     Ireland TIAS Jan. 1040 ez 2011 form 1, 1998     Israel TIAS Jan. 1040 ez 2011 form 1, 1995     Italy TIAS Jan. 1040 ez 2011 form 1, 2010     Jamaica TIAS 10207 Jan. 1040 ez 2011 form 1, 1982 1982-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 257 1982-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 291 Japan TIAS Jan. 1040 ez 2011 form 1, 2005     Kazakhstan TIAS Jan. 1040 ez 2011 form 1, 1996     Korea, South TIAS 9506 Jan. 1040 ez 2011 form 1, 1980 1979-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 435 1979-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 458 Latvia TIAS Jan. 1040 ez 2011 form 1, 2000     Lithuania TIAS Jan. 1040 ez 2011 form 1, 2000     Luxembourg TIAS Jan. 1040 ez 2011 form 1, 2001     Malta TIAS Jan. 1040 ez 2011 form 1, 2011     Mexico TIAS Jan. 1040 ez 2011 form 1, 1994 1994-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 424 1994-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 489 Protocol TIAS Oct. 1040 ez 2011 form 26, 1995     Protocol TIAS Jan. 1040 ez 2011 form 1, 2004     Morocco TIAS 10195 Jan. 1040 ez 2011 form 1, 1981 1982-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 405 1982-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 427 Netherlands TIAS Jan. 1040 ez 2011 form 1, 1994     Protocol TIAS Jan. 1040 ez 2011 form 1, 2005     New Zealand TIAS 10772 Nov. 1040 ez 2011 form 2, 1983 1990-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 274 1990-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 303 Protocol TIAS Jan. 1040 ez 2011 form 1, 2011     Norway TIAS 7474 Jan. 1040 ez 2011 form 1, 1971 1973-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 669 1973-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 693 Protocol TIAS 10205 Jan. 1040 ez 2011 form 1, 1982 1982-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 440 1982-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 454 Pakistan TIAS 4232 Jan. 1040 ez 2011 form 1, 1959 1960-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 646 T. 1040 ez 2011 form D. 1040 ez 2011 form 6431, 1960-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 755 Philippines TIAS 10417 Jan. 1040 ez 2011 form 1, 1983 1984-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 384 1984-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 412 Poland TIAS 8486 Jan. 1040 ez 2011 form 1, 1974 1977-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 416 1977-1 C. 1040 ez 2011 form B. 1040 ez 2011 form 427 Portugal TIAS Jan. 1040 ez 2011 form 1, 1996     Romania TIAS 8228 Jan. 1040 ez 2011 form 1, 1974 1976-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 492 1976-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 504 Russia TIAS Jan. 1040 ez 2011 form 1, 1994     Slovak Republic TIAS Jan. 1040 ez 2011 form 1, 1993     Slovenia TIAS Jan. 1040 ez 2011 form 1, 2002     South Africa TIAS Jan. 1040 ez 2011 form 1, 1998     Spain TIAS Jan. 1040 ez 2011 form 1, 1991     Sri Lanka TIAS Jan. 1040 ez 2011 form 1, 2004     Sweden TIAS Jan. 1040 ez 2011 form 1, 1996     Protocol TIAS Jan. 1040 ez 2011 form 1, 2007     Switzerland TIAS Jan. 1040 ez 2011 form 1, 1998     Thailand TIAS Jan. 1040 ez 2011 form 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040 ez 2011 form 1, 1970 1971-2 C. 1040 ez 2011 form B. 1040 ez 2011 form 479   Tunisia TIAS Jan. 1040 ez 2011 form 1, 1990     Turkey TIAS Jan. 1040 ez 2011 form 1, 1998     Ukraine TIAS Jan. 1040 ez 2011 form 1, 2001     United Kingdom TIAS Jan. 1040 ez 2011 form 1, 2004     Venezuela TIAS Jan. 1040 ez 2011 form 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. 1040 ez 2011 form 3The U. 1040 ez 2011 form S. 1040 ez 2011 form -U. 1040 ez 2011 form S. 1040 ez 2011 form S. 1040 ez 2011 form R. 1040 ez 2011 form income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040 ez 2011 form Prev  Up  Next   Home   More Online Publications
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Understanding Your CP188 Notice

We are holding your refund until we determine you owe no other taxes.


What you need to do

  • You need not take any action at this time.
  • Review your notice carefully; it will explain the time frames necessary to review your account.

You may want to...


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP188, Page 1

Page Last Reviewed or Updated: 25-Jul-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
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The 1040 Ez 2011 Form

1040 ez 2011 form Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. 1040 ez 2011 form Tax questions. 1040 ez 2011 form Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. 1040 ez 2011 form IRS. 1040 ez 2011 form gov/pub907. 1040 ez 2011 form    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. 1040 ez 2011 form It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. 1040 ez 2011 form You will find most of the information you need to complete your tax return in your form instruction booklet. 1040 ez 2011 form If you need additional information, you may want to order a free tax publication. 1040 ez 2011 form You may also want to take advantage of the other free tax help services that the IRS provides. 1040 ez 2011 form See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. 1040 ez 2011 form Comments and suggestions. 1040 ez 2011 form   We welcome your comments about this publication and your suggestions for future editions. 1040 ez 2011 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 ez 2011 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez 2011 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez 2011 form   You can send your comments from www. 1040 ez 2011 form irs. 1040 ez 2011 form gov/formspubs/. 1040 ez 2011 form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040 ez 2011 form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 ez 2011 form Ordering forms and publications. 1040 ez 2011 form   Visit www. 1040 ez 2011 form irs. 1040 ez 2011 form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 ez 2011 form Internal Revenue Service 1201 N. 1040 ez 2011 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 ez 2011 form   If you have a tax question, check the information available on IRS. 1040 ez 2011 form gov or call 1-800-829-1040. 1040 ez 2011 form We cannot answer tax questions sent to either of the above addresses. 1040 ez 2011 form Prev  Up  Next   Home   More Online Publications