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1040ez2013

1040ez2013 6. 1040ez2013   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 1040ez2013 Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 1040ez2013 Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 1040ez2013 S. 1040ez2013 Tax Treaties See chapter 7 for information about getting these publications. 1040ez2013 Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 1040ez2013 See Table 6-1 at the end of this chapter for a list of these countries. 1040ez2013 Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 1040ez2013 If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 1040ez2013 Treaty benefits generally are available to residents of the United States. 1040ez2013 They generally are not available to U. 1040ez2013 S. 1040ez2013 citizens who do not reside in the United States. 1040ez2013 However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 1040ez2013 S. 1040ez2013 citizens residing in the treaty countries. 1040ez2013 U. 1040ez2013 S. 1040ez2013 citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 1040ez2013 Certification of U. 1040ez2013 S. 1040ez2013 residency. 1040ez2013   Use Form 8802, Application for United States Residency Certification, to request certification of U. 1040ez2013 S. 1040ez2013 residency for purposes of claiming benefits under a tax treaty. 1040ez2013 Certification can be requested for the current and any prior calendar years. 1040ez2013 You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 1040ez2013 Common Benefits Some common tax treaty benefits are explained below. 1040ez2013 The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 1040ez2013 Benefits provided by certain treaties are not provided by others. 1040ez2013 Personal service income. 1040ez2013 If you are a U. 1040ez2013 S. 1040ez2013 resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 1040ez2013 Professors and teachers. 1040ez2013 If you are a U. 1040ez2013 S. 1040ez2013 resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 1040ez2013 Students, trainees, and apprentices. 1040ez2013 If you are a U. 1040ez2013 S. 1040ez2013 resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 1040ez2013 Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 1040ez2013 Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 1040ez2013 Pensions and annuities. 1040ez2013 If you are a U. 1040ez2013 S. 1040ez2013 resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 1040ez2013 Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 1040ez2013 Investment income. 1040ez2013 If you are a U. 1040ez2013 S. 1040ez2013 resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 1040ez2013 Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 1040ez2013 Tax credit provisions. 1040ez2013 If you are a U. 1040ez2013 S. 1040ez2013 resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 1040ez2013 Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 1040ez2013 S. 1040ez2013 tax on the income. 1040ez2013 Nondiscrimination provisions. 1040ez2013 Most U. 1040ez2013 S. 1040ez2013 tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 1040ez2013 S. 1040ez2013 citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 1040ez2013 Saving clauses. 1040ez2013 U. 1040ez2013 S. 1040ez2013 treaties contain saving clauses that provide that the treaties do not affect the U. 1040ez2013 S. 1040ez2013 taxation of its own citizens and residents. 1040ez2013 As a result, U. 1040ez2013 S. 1040ez2013 citizens and residents generally cannot use the treaty to reduce their U. 1040ez2013 S. 1040ez2013 tax liability. 1040ez2013 However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 1040ez2013 S. 1040ez2013 citizens or residents. 1040ez2013 It is important that you examine the applicable saving clause to determine if an exception applies. 1040ez2013 More information on treaties. 1040ez2013   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 1040ez2013 Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 1040ez2013 S. 1040ez2013 ” appears in the treaty exemption discussions in Publication 901. 1040ez2013   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 1040ez2013 Competent Authority Assistance If you are a U. 1040ez2013 S. 1040ez2013 citizen or resident alien, you can request assistance from the U. 1040ez2013 S. 1040ez2013 competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 1040ez2013 You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 1040ez2013 The U. 1040ez2013 S. 1040ez2013 competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 1040ez2013 Effect of request for assistance. 1040ez2013   If your request provides a basis for competent authority assistance, the U. 1040ez2013 S. 1040ez2013 competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 1040ez2013 How to make your request. 1040ez2013   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 1040ez2013 You are denied treaty benefits. 1040ez2013 Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 1040ez2013   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 1040ez2013 Some of the steps you should consider taking include the following. 1040ez2013 Filing a protective claim for credit or refund of U. 1040ez2013 S. 1040ez2013 taxes. 1040ez2013 Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 1040ez2013 Avoiding the lapse or termination of your right to appeal any tax determination. 1040ez2013 Complying with all applicable procedures for invoking competent authority consideration. 1040ez2013 Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 1040ez2013 S. 1040ez2013 or treaty country tax. 1040ez2013 Taxpayers can consult with the U. 1040ez2013 S. 1040ez2013 competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 1040ez2013   The request should contain all essential items of information, including the following items. 1040ez2013 A reference to the treaty and the treaty provisions on which the request is based. 1040ez2013 The years and amounts involved in both U. 1040ez2013 S. 1040ez2013 dollars and foreign currency. 1040ez2013 A brief description of the issues for which competent authority assistance is requested. 1040ez2013   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 1040ez2013 Revenue Procedure 2006-54 is available at www. 1040ez2013 irs. 1040ez2013 gov/irb/2006-49_IRB/ar13. 1040ez2013 html. 1040ez2013   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 1040ez2013 S. 1040ez2013 competent authority assistance under tax treaties. 1040ez2013 As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 1040ez2013    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 1040ez2013   In the case of U. 1040ez2013 S. 1040ez2013 - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 1040ez2013 If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 1040ez2013 Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 1040ez2013 This table is updated through October 31, 2013. 1040ez2013 You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 1040ez2013 You can obtain the text of most U. 1040ez2013 S. 1040ez2013 treaties at IRS. 1040ez2013 gov. 1040ez2013 You also can request the text of treaties from the Department of Treasury at the following address. 1040ez2013 Department of Treasury Office of Business and Public Liaison Rm. 1040ez2013 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 1040ez2013 S. 1040ez2013 Virgin Islands, you can call the IRS at 1-800-829-1040. 1040ez2013 Table 6–1. 1040ez2013 List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez2013 D. 1040ez2013 ) Australia TIAS 10773 Dec. 1040ez2013 1, 1983 1986-2 C. 1040ez2013 B. 1040ez2013 220 1986-2 C. 1040ez2013 B. 1040ez2013 246 Protocol TIAS Jan. 1040ez2013 1, 2004     Austria TIAS Jan. 1040ez2013 1, 1999     Bangladesh TIAS Jan. 1040ez2013 1, 2007     Barbados TIAS 11090 Jan. 1040ez2013 1, 1984 1991-2 C. 1040ez2013 B. 1040ez2013 436 1991-2 C. 1040ez2013 B. 1040ez2013 466 Protocol TIAS Jan. 1040ez2013 1, 2005     Belgium TIAS Jan. 1040ez2013 1, 2008     Bulgaria TIAS Jan. 1040ez2013 1, 2009     Canada2 TIAS 11087 Jan. 1040ez2013 1, 1985 1986-2 C. 1040ez2013 B. 1040ez2013 258 1987-2 C. 1040ez2013 B. 1040ez2013 298 Protocol TIAS Jan. 1040ez2013 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040ez2013 1, 1987 1988-1 C. 1040ez2013 B. 1040ez2013 414 1988-1 C. 1040ez2013 B. 1040ez2013 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040ez2013 1, 1976 1976-2 C. 1040ez2013 B. 1040ez2013 463 1976-2 C. 1040ez2013 B. 1040ez2013 475 Cyprus TIAS 10965 Jan. 1040ez2013 1, 1986 1989-2 C. 1040ez2013 B. 1040ez2013 280 1989-2 C. 1040ez2013 B. 1040ez2013 314 Czech Republic TIAS Jan. 1040ez2013 1, 1993     Denmark TIAS Jan. 1040ez2013 1, 2001     Protocol TIAS Jan. 1040ez2013 1, 2008     Egypt TIAS 10149 Jan. 1040ez2013 1, 1982 1982-1 C. 1040ez2013 B. 1040ez2013 219 1982-1 C. 1040ez2013 B. 1040ez2013 243 Estonia TIAS Jan. 1040ez2013 1, 2000     Finland TIAS 12101 Jan. 1040ez2013 1, 1991     Protocol TIAS Jan. 1040ez2013 1, 2008     France TIAS Jan. 1040ez2013 1, 1996     Protocol TIAS Jan. 1040ez2013 1, 2009     Germany TIAS Jan. 1040ez2013 1, 1990     Protocol TIAS Jan. 1040ez2013 1, 2008     Greece TIAS 2902 Jan. 1040ez2013 1, 1953 1958-2 C. 1040ez2013 B. 1040ez2013 1054 T. 1040ez2013 D. 1040ez2013 6109, 1954-2 C. 1040ez2013 B. 1040ez2013 638 Hungary TIAS 9560 Jan. 1040ez2013 1, 1980 1980-1 C. 1040ez2013 B. 1040ez2013 333 1980-1 C. 1040ez2013 B. 1040ez2013 354 Iceland TIAS 8151 Jan. 1040ez2013 1, 2009     India TIAS Jan. 1040ez2013 1, 1991     Indonesia TIAS 11593 Jan. 1040ez2013 1, 1990     Ireland TIAS Jan. 1040ez2013 1, 1998     Israel TIAS Jan. 1040ez2013 1, 1995     Italy TIAS Jan. 1040ez2013 1, 2010     Jamaica TIAS 10207 Jan. 1040ez2013 1, 1982 1982-1 C. 1040ez2013 B. 1040ez2013 257 1982-1 C. 1040ez2013 B. 1040ez2013 291 Japan TIAS Jan. 1040ez2013 1, 2005     Kazakhstan TIAS Jan. 1040ez2013 1, 1996     Korea, South TIAS 9506 Jan. 1040ez2013 1, 1980 1979-2 C. 1040ez2013 B. 1040ez2013 435 1979-2 C. 1040ez2013 B. 1040ez2013 458 Latvia TIAS Jan. 1040ez2013 1, 2000     Lithuania TIAS Jan. 1040ez2013 1, 2000     Luxembourg TIAS Jan. 1040ez2013 1, 2001     Malta TIAS Jan. 1040ez2013 1, 2011     Mexico TIAS Jan. 1040ez2013 1,1994     Protocol TIAS Jan. 1040ez2013 1, 2004               Table 6–1 (continued). 1040ez2013 Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez2013 D. 1040ez2013 ) Morocco TIAS 10195 Jan. 1040ez2013 1, 1981 1982-2 C. 1040ez2013 B. 1040ez2013 405 1982-2 C. 1040ez2013 B. 1040ez2013 427 Netherlands TIAS Jan. 1040ez2013 1, 1994     Protocol TIAS Jan. 1040ez2013 1, 2005     New Zealand TIAS 10772 Nov. 1040ez2013 2, 1983 1990-2 C. 1040ez2013 B. 1040ez2013 274 1990-2 C. 1040ez2013 B. 1040ez2013 303 Protocol TIAS Jan. 1040ez2013 1, 2011     Norway TIAS 7474 Jan. 1040ez2013 1, 1971 1973-1 C. 1040ez2013 B. 1040ez2013 669 1973-1 C. 1040ez2013 B. 1040ez2013 693 Protocol TIAS 10205 Jan. 1040ez2013 1, 1982 1982-2 C. 1040ez2013 B. 1040ez2013 440 1982-2 C. 1040ez2013 B. 1040ez2013 454 Pakistan TIAS 4232 Jan. 1040ez2013 1, 1959 1960-2 C. 1040ez2013 B. 1040ez2013 646 T. 1040ez2013 D. 1040ez2013 6431, 1960-1 C. 1040ez2013 B. 1040ez2013 755 Philippines TIAS 10417 Jan. 1040ez2013 1, 1983 1984-2 C. 1040ez2013 B. 1040ez2013 384 1984-2 C. 1040ez2013 B. 1040ez2013 412 Poland TIAS 8486 Jan. 1040ez2013 1, 1974 1977-1 C. 1040ez2013 B. 1040ez2013 416 1977-1 C. 1040ez2013 B. 1040ez2013 427 Portugal TIAS Jan. 1040ez2013 1, 1996     Romania TIAS 8228 Jan. 1040ez2013 1, 1974 1976-2 C. 1040ez2013 B. 1040ez2013 492 1976-2 C. 1040ez2013 B. 1040ez2013 504 Russia TIAS Jan. 1040ez2013 1, 1994     Slovak Republic TIAS Jan. 1040ez2013 1, 1993     Slovenia TIAS Jan. 1040ez2013 1, 2002     South Africa TIAS Jan. 1040ez2013 1, 1998     Spain TIAS Jan. 1040ez2013 1, 1991     Sri Lanka TIAS Jan. 1040ez2013 1, 2004     Sweden TIAS Jan. 1040ez2013 1, 1996     Protocol TIAS Jan. 1040ez2013 1, 2007     Switzerland TIAS Jan. 1040ez2013 1, 1998     Thailand TIAS Jan. 1040ez2013 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040ez2013 1, 1970 1971-2 C. 1040ez2013 B. 1040ez2013 479   Tunisia TIAS Jan. 1040ez2013 1, 1990     Turkey TIAS Jan. 1040ez2013 1, 1998     Ukraine TIAS Jan. 1040ez2013 1, 2001     United Kingdom TIAS Jan. 1040ez2013 1, 2004     Venezuela TIAS Jan. 1040ez2013 1, 2000      1(TIAS) — Treaties and Other International Act Series. 1040ez2013  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 1040ez2013 3The U. 1040ez2013 S. 1040ez2013 -U. 1040ez2013 S. 1040ez2013 S. 1040ez2013 R. 1040ez2013 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040ez2013 Prev  Up  Next   Home   More Online Publications
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