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1040x Form

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1040x Form

1040x form 5. 1040x form   Business Income Table of Contents Introduction Kinds of IncomeBartering for Property or Services Real Estate Rents Personal Property Rents Interest and Dividend Income Canceled Debt Other Income Items That Are Not IncomeAmount you can exclude. 1040x form Short-term lease. 1040x form Retail space. 1040x form Qualified long-term real property. 1040x form Guidelines for Selected Occupations Accounting for Your Income Introduction This chapter primarily explains business income and how to account for it on your tax return, what items are not considered income, and gives guidelines for selected occupations. 1040x form If there is a connection between any income you receive and your business, the income is business income. 1040x form A connection exists if it is clear that the payment of income would not have been made if you did not have the business. 1040x form You can have business income even if you are not involved in the activity on a regular full-time basis. 1040x form Income from work you do on the side in addition to your regular job can be business income. 1040x form You report most business income, such as income from selling your products or services, on Schedule C or C-EZ. 1040x form But you report the income from the sale of business assets, such as land and office buildings, on other forms instead of Schedule C or C-EZ. 1040x form For information on selling business assets, see chapter 3. 1040x form Nonemployee compensation. 1040x form Business income includes amounts you received in your business that were properly shown on Forms 1099-MISC. 1040x form This includes amounts reported as nonemployee compensation in box 7 of the form. 1040x form You can find more information in the instructions on the back of the Form 1099-MISC you received. 1040x form Kinds of Income You must report on your tax return all income you receive from your business unless it is excluded by law. 1040x form In most cases, your business income will be in the form of cash, checks, and credit card charges. 1040x form But business income can be in other forms, such as property or services. 1040x form These and other types of income are explained next. 1040x form If you are a U. 1040x form S. 1040x form citizen who has business income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt from tax under U. 1040x form S. 1040x form law. 1040x form If you live outside the United States, you may be able to exclude part or all of your foreign-source business income. 1040x form For details, see Publication 54, Tax Guide for U. 1040x form S. 1040x form Citizens and Resident Aliens Abroad. 1040x form Bartering for Property or Services Bartering is an exchange of property or services. 1040x form You must include in your gross receipts, at the time received, the fair market value of property or services you receive in exchange for something else. 1040x form If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as the fair market value unless the value can be shown to be otherwise. 1040x form Example 1. 1040x form You are a self-employed lawyer. 1040x form You perform legal services for a client, a small corporation. 1040x form In payment for your services, you receive shares of stock in the corporation. 1040x form You must include the fair market value of the shares in income. 1040x form Example 2. 1040x form You are an artist and create a work of art to compensate your landlord for the rent-free use of your apartment. 1040x form You must include the fair rental value of the apartment in your gross receipts. 1040x form Your landlord must include the fair market value of the work of art in his or her rental income. 1040x form Example 3. 1040x form You are a self-employed accountant. 1040x form Both you and a house painter are members of a barter club, an organization that each year gives its members a directory of members and the services each member provides. 1040x form Members get in touch with other members directly and bargain for the value of the services to be performed. 1040x form In return for accounting services you provided for the house painter's business, the house painter painted your home. 1040x form You must include in gross receipts the fair market value of the services you received from the house painter. 1040x form The house painter must include the fair market value of your accounting services in his or her gross receipts. 1040x form Example 4. 1040x form You are a member of a barter club that uses credit units to credit or debit members' accounts for goods or services provided or received. 1040x form As soon as units are credited to your account, you can use them to buy goods or services or sell or transfer the units to other members. 1040x form You must include the value of credit units you received in your gross receipts for the tax year in which the units are credited to your account. 1040x form The dollar value of units received for services by an employee of the club, who can use the units in the same manner as other members, must be included in the employee's gross income for the tax year in which received. 1040x form It is wages subject to social security and Medicare taxes (FICA), federal unemployment taxes (FUTA), and income tax withholding. 1040x form See Publication 15 (Circular E), Employer's Tax Guide. 1040x form Example 5. 1040x form You operate a plumbing business and use the cash method of accounting. 1040x form You join a barter club and agree to provide plumbing services to any member for a specified number of hours. 1040x form Each member has access to a directory that lists the members of the club and the services available. 1040x form Members contact each other directly and request services to be performed. 1040x form You are not required to provide services unless requested by another member, but you can use as many of the offered services as you wish without paying a fee. 1040x form You must include the fair market value of any services you receive from club members in your gross receipts when you receive them even if you have not provided any services to club members. 1040x form Information returns. 1040x form   If you are involved in a bartering transaction, you may have to file either of the following forms. 1040x form Form 1099-B, Proceeds From Broker and Barter Exchange Transactions. 1040x form Form 1099-MISC, Miscellaneous Income. 1040x form For information about these forms, see the General Instructions for Certain Information Returns. 1040x form Real Estate Rents If you are a real estate dealer who receives income from renting real property or an owner of a hotel, motel, etc. 1040x form , who provides services (maid services, etc. 1040x form ) for guests, report the rental income and expenses on Schedule C or C-EZ. 1040x form If you are not a real estate dealer or the kind of owner described in the preceding sentence, report the rental income and expenses on Schedule E. 1040x form For more information, see Publication 527, Residential Rental Property (Including Rental of Vacation Homes). 1040x form Real estate dealer. 1040x form   You are a real estate dealer if you are engaged in the business of selling real estate to customers with the purpose of making a profit from those sales. 1040x form Rent you receive from real estate held for sale to customers is subject to SE tax. 1040x form However, rent you receive from real estate held for speculation or investment is not subject to SE tax. 1040x form Trailer park owner. 1040x form   Rental income from a trailer park is subject to SE tax if you are a self-employed trailer park owner who provides trailer lots and facilities and substantial services for the convenience of your tenants. 1040x form    You generally are considered to provide substantial services for tenants if they are primarily for the tenants' convenience and normally are not provided to maintain the lots in a condition for occupancy. 1040x form Services are substantial if the compensation for the services makes up a material part of the tenants' rental payments. 1040x form   Examples of services that are not normally provided for the tenants' convenience include supervising and maintaining a recreational hall provided by the park, distributing a monthly newsletter to tenants, operating a laundry facility, and helping tenants buy or sell their trailers. 1040x form   Examples of services that are normally provided to maintain the lots in a condition for tenant occupancy include city sewerage, electrical connections, and roadways. 1040x form Hotels, boarding houses, and apartments. 1040x form   Rental income you receive for the use or occupancy of hotels, boarding houses, or apartment houses is subject to SE tax if you provide services for the occupants. 1040x form   Generally, you are considered to provide services for the occupants if the services are primarily for their convenience and are not services normally provided with the rental of rooms for occupancy only. 1040x form An example of a service that is not normally provided for the convenience of the occupants is maid service. 1040x form However, providing heat and light, cleaning stairways and lobbies, and collecting trash are services normally provided for the occupants' convenience. 1040x form Prepaid rent. 1040x form   Advance payments received under a lease that does not put any restriction on their use or enjoyment are income in the year you receive them. 1040x form This is true no matter what accounting method or period you use. 1040x form Lease bonus. 1040x form   A bonus you receive from a lessee for granting a lease is an addition to the rent. 1040x form Include it in your gross receipts in the year received. 1040x form Lease cancellation payments. 1040x form   Report payments you receive from your lessee for canceling a lease in your gross receipts in the year received. 1040x form Payments to third parties. 1040x form   If your lessee makes payments to someone else under an agreement to pay your debts or obligations, include the payments in your gross receipts when the lessee makes the payments. 1040x form A common example of this kind of income is a lessee's payment of your property taxes on leased real property. 1040x form Settlement payments. 1040x form   Payments you receive in settlement of a lessee's obligation to restore the leased property to its original condition are income in the amount that the payments exceed the adjusted basis of the leasehold improvements destroyed, damaged, removed, or disconnected by the lessee. 1040x form Personal Property Rents If you are in the business of renting personal property (equipment, vehicles, formal wear, etc. 1040x form ), include the rental amount you receive in your gross receipts on Schedule C or C-EZ. 1040x form Prepaid rent and other payments described in the preceding Real Estate Rents discussion can also be received for renting personal property. 1040x form If you receive any of those payments, include them in your gross receipts as explained in that discussion. 1040x form Interest and Dividend Income Interest and dividends may be considered business income. 1040x form Interest. 1040x form   Interest received on notes receivable that you have accepted in the ordinary course of business is business income. 1040x form Interest received on loans is business income if you are in the business of lending money. 1040x form Uncollectible loans. 1040x form   If a loan payable to you becomes uncollectible during the tax year and you use an accrual method of accounting, you must include in gross income interest accrued up to the time the loan became uncollectible. 1040x form If the accrued interest later becomes uncollectible, you may be able to take a bad debt deduction. 1040x form See Bad Debts in chapter 8. 1040x form Unstated interest. 1040x form   If little or no interest is charged on an installment sale, you may have to treat a part of each payment as unstated interest. 1040x form See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. 1040x form Dividends. 1040x form   Generally, dividends are business income to dealers in securities. 1040x form For most sole proprietors and statutory employees, however, dividends are nonbusiness income. 1040x form If you hold stock as a personal investment separately from your business activity, the dividends from the stock are nonbusiness income. 1040x form   If you receive dividends from business insurance premiums you deducted in an earlier year, you must report all or part of the dividend as business income on your return. 1040x form To find out how much you have to report, see   Recovery of items previously deducted under Other Income, later. 1040x form Canceled Debt The following explains the general rule for including canceled debt in income and the exceptions to the general rule. 1040x form General Rule Generally, if your debt is canceled or forgiven, other than as a gift or bequest to you, you must include the canceled amount in your gross income for tax purposes. 1040x form Report the canceled amount on line 6 of Schedule C if you incurred the debt in your business. 1040x form If the debt is a nonbusiness debt, report the canceled amount on line 21 of Form 1040. 1040x form Exceptions The following discussion covers some exceptions to the general rule for canceled debt. 1040x form Price reduced after purchase. 1040x form   If you owe a debt to the seller for property you bought and the seller reduces the amount you owe, you generally do not have income from the reduction. 1040x form Unless you are bankrupt or insolvent, treat the amount of the reduction as a purchase price adjustment and reduce your basis in the property. 1040x form Deductible debt. 1040x form   You do not realize income from a canceled debt to the extent the payment of the debt would have led to a deduction. 1040x form Example. 1040x form You get accounting services for your business on credit. 1040x form Later, you have trouble paying your business debts, but you are not bankrupt or insolvent. 1040x form Your accountant forgives part of the amount you owe for the accounting services. 1040x form How you treat the canceled debt depends on your method of accounting. 1040x form Cash method — You do not include the canceled debt in income because payment of the debt would have been deductible as a business expense. 1040x form Accrual method — You include the canceled debt in income because the expense was deductible when you incurred the debt. 1040x form   For information on the cash and accrual methods of accounting, see chapter 2. 1040x form Exclusions Do not include canceled debt in income in the following situations. 1040x form However, you may be required to file Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness. 1040x form For more information, see Form 982. 1040x form The cancellation takes place in a bankruptcy case under title 11 of the U. 1040x form S. 1040x form Code (relating to bankruptcy). 1040x form See Publication 908, Bankruptcy Tax Guide. 1040x form The cancellation takes place when you are insolvent. 1040x form You can exclude the canceled debt to the extent you are insolvent. 1040x form See Publication 908. 1040x form The canceled debt is a qualified farm debt owed to a qualified person. 1040x form See chapter 3 in Publication 225, Farmer's Tax Guide. 1040x form The canceled debt is a qualified real property business debt. 1040x form This situation is explained later. 1040x form The canceled debt is qualified principal residence indebtedness which is discharged after 2006. 1040x form See Form 982. 1040x form If a canceled debt is excluded from income because it takes place in a bankruptcy case, the exclusions in situations 2 through 5 do not apply. 1040x form If it takes place when you are insolvent, the exclusions in situations 3 and 4 do not apply to the extent you are insolvent. 1040x form Debt. 1040x form   For purposes of this discussion, debt includes any debt for which you are liable or which attaches to property you hold. 1040x form Qualified real property business debt. 1040x form   You can elect to exclude (up to certain limits) the cancellation of qualified real property business debt. 1040x form If you make the election, you must reduce the basis of your depreciable real property by the amount excluded. 1040x form Make this reduction at the beginning of your tax year following the tax year in which the cancellation occurs. 1040x form However, if you dispose of the property before that time, you must reduce its basis immediately before the disposition. 1040x form Cancellation of qualified real property business debt. 1040x form   Qualified real property business debt is debt (other than qualified farm debt) that meets all the following conditions. 1040x form It was incurred or assumed in connection with real property used in a trade or business. 1040x form It was secured by such real property. 1040x form It was incurred or assumed at either of the following times. 1040x form Before January 1, 1993. 1040x form After December 31, 1992, if incurred or assumed to acquire, construct, or substantially improve the real property. 1040x form It is debt to which you choose to apply these rules. 1040x form   Qualified real property business debt includes refinancing of debt described in (3) earlier, but only to the extent it does not exceed the debt being refinanced. 1040x form   You cannot exclude more than either of the following amounts. 1040x form The excess (if any) of: The outstanding principal of qualified real property business debt (immediately before the cancellation), over The fair market value (immediately before the cancellation) of the business real property that is security for the debt, reduced by the outstanding principal amount of any other qualified real property business debt secured by this property immediately before the cancellation. 1040x form The total adjusted bases of depreciable real property held by you immediately before the cancellation. 1040x form These adjusted bases are determined after any basis reduction due to a cancellation in bankruptcy, insolvency, or of qualified farm debt. 1040x form Do not take into account depreciable real property acquired in contemplation of the cancellation. 1040x form Election. 1040x form   To make this election, complete Form 982 and attach it to your income tax return for the tax year in which the cancellation occurs. 1040x form You must file your return by the due date (including extensions). 1040x form If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 1040x form For more information, see When To File in the form instructions. 1040x form Other Income The following discussion explains how to treat other types of business income you may receive. 1040x form Restricted property. 1040x form   Restricted property is property that has certain restrictions that affect its value. 1040x form If you receive restricted stock or other property for services performed, the fair market value of the property in excess of your cost is included in your income on Schedule C or C-EZ when the restriction is lifted. 1040x form However, you can choose to be taxed in the year you receive the property. 1040x form For more information on including restricted property in income, see Publication 525, Taxable and Nontaxable Income. 1040x form Gains and losses. 1040x form   Do not report on Schedule C or C-EZ a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. 1040x form Instead, you must report these gains and losses on other forms. 1040x form For more information, see chapter 3. 1040x form Promissory notes. 1040x form   Report promissory notes and other evidences of debt issued to you in a sale or exchange of property that is stock in trade or held primarily for sale to customers on Schedule C or C-EZ. 1040x form In general, you report them at their stated principal amount (minus any unstated interest) when you receive them. 1040x form Lost income payments. 1040x form   If you reduce or stop your business activities, report on Schedule C or C-EZ any payment you receive for the lost income of your business from insurance or other sources. 1040x form Report it on Schedule C or C-EZ even if your business is inactive when you receive the payment. 1040x form Damages. 1040x form   You must include in gross income compensation you receive during the tax year as a result of any of the following injuries connected with your business. 1040x form Patent infringement. 1040x form Breach of contract or fiduciary duty. 1040x form Antitrust injury. 1040x form Economic injury. 1040x form   You may be entitled to a deduction against the income if it compensates you for actual economic injury. 1040x form Your deduction is the smaller of the following amounts. 1040x form The amount you receive or accrue for damages in the tax year reduced by the amount you pay or incur in the tax year to recover that amount. 1040x form Your loss from the injury that you have not yet deducted. 1040x form Punitive damages. 1040x form   You must also include punitive damages in income. 1040x form Kickbacks. 1040x form   If you receive any kickbacks, include them in your income on Schedule C or C-EZ. 1040x form However, do not include them if you properly treat them as a reduction of a related expense item, a capital expenditure, or cost of goods sold. 1040x form Recovery of items previously deducted. 1040x form   If you recover a bad debt or any other item deducted in a previous year, include the recovery in income on Schedule C or C-EZ. 1040x form However, if all or part of the deduction in earlier years did not reduce your tax, you can exclude the part that did not reduce your tax. 1040x form If you exclude part of the recovery from income, you must include with your return a computation showing how you figured the exclusion. 1040x form Example. 1040x form Joe Smith, a sole proprietor, had gross income of $8,000, a bad debt deduction of $300, and other allowable deductions of $7,700. 1040x form He also had 2 personal exemptions for a total of $7,800. 1040x form He would not pay income tax even if he did not deduct the bad debt. 1040x form Therefore, he will not report as income any part of the $300 he may recover in any future year. 1040x form Exception for depreciation. 1040x form   This rule does not apply to depreciation. 1040x form You recover depreciation using the rules explained next. 1040x form Recapture of depreciation. 1040x form   In the following situations, you have to recapture the depreciation deduction. 1040x form This means you include in income part or all of the depreciation you deducted in previous years. 1040x form Listed property. 1040x form   If your business use of listed property (explained in chapter 8 under Depreciation ) falls to 50% or less in a tax year after the tax year you placed the property in service, you may have to recapture part of the depreciation deduction. 1040x form You do this by including in income on Schedule C part of the depreciation you deducted in previous years. 1040x form Use Part IV of Form 4797, Sales of Business Property, to figure the amount to include on Schedule C. 1040x form For more information, see What is the Business-Use Requirement? in chapter 5 of Publication 946, How To Depreciate Property. 1040x form That chapter explains how to determine whether property is used more than 50% in your business. 1040x form Section 179 property. 1040x form   If you take a section 179 deduction (explained in chapter 8 under Depreciation ) for an asset and before the end of the asset's recovery period the percentage of business use drops to 50% or less, you must recapture part of the section 179 deduction. 1040x form You do this by including in income on Schedule C part of the deduction you took. 1040x form Use Part IV of Form 4797 to figure the amount to include on Schedule C. 1040x form See chapter 2 in Publication 946 to find out when you recapture the deduction. 1040x form Sale or exchange of depreciable property. 1040x form   If you sell or exchange depreciable property at a gain, you may have to treat all or part of the gain due to depreciation as ordinary income. 1040x form You figure the income due to depreciation recapture in Part III of Form 4797. 1040x form For more information, see chapter 4 in Publication 544, Sales and Other Dispositions of Assets. 1040x form Items That Are Not Income In some cases the property or money you receive is not income. 1040x form Appreciation. 1040x form   Increases in value of your property are not income until you realize the increases through a sale or other taxable disposition. 1040x form Consignments. 1040x form   Consignments of merchandise to others to sell for you are not sales. 1040x form The title of merchandise remains with you, the consignor, even after the consignee possesses the merchandise. 1040x form Therefore, if you ship goods on consignment, you have no profit or loss until the consignee sells the merchandise. 1040x form Merchandise you have shipped out on consignment is included in your inventory until it is sold. 1040x form   Do not include merchandise you receive on consignment in your inventory. 1040x form Include your profit or commission on merchandise consigned to you in your income when you sell the merchandise or when you receive your profit or commission, depending upon the method of accounting you use. 1040x form Construction allowances. 1040x form   If you enter into a lease after August 5, 1997, you can exclude from income the construction allowance you receive (in cash or as a rent reduction) from your landlord if you receive it under both the following conditions. 1040x form Under a short-term lease of retail space. 1040x form For the purpose of constructing or improving qualified long-term real property for use in your business at that retail space. 1040x form Amount you can exclude. 1040x form   You can exclude the construction allowance to the extent it does not exceed the amount you spent for construction or improvements. 1040x form Short-term lease. 1040x form   A short-term lease is a lease (or other agreement for occupancy or use) of retail space for 15 years or less. 1040x form The following rules apply in determining whether the lease is for 15 years or less. 1040x form Take into account options to renew when figuring whether the lease is for 15 years or less. 1040x form But do not take into account any option to renew at fair market value determined at the time of renewal. 1040x form Two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar retail space are treated as one lease. 1040x form Retail space. 1040x form   Retail space is real property leased, occupied, or otherwise used by you as a tenant in your business of selling tangible personal property or services to the general public. 1040x form Qualified long-term real property. 1040x form   Qualified long-term real property is nonresidential real property that is part of, or otherwise present at, your retail space and that reverts to the landlord when the lease ends. 1040x form Exchange of like-kind property. 1040x form   If you exchange your business property or property you hold for investment solely for property of a like kind to be used in your business or to be held for investment, no gain or loss is recognized. 1040x form This means that the gain is not taxable and the loss is not deductible. 1040x form A common type of nontaxable exchange is the trade-in of a business automobile for another business automobile. 1040x form For more information, see Form 8824. 1040x form Leasehold improvements. 1040x form   If a tenant erects buildings or makes improvements to your property, the increase in the value of the property due to the improvements is not income to you. 1040x form However, if the facts indicate that the improvements are a payment of rent to you, then the increase in value would be income. 1040x form Loans. 1040x form   Money borrowed through a bona fide loan is not income. 1040x form Sales tax. 1040x form   State and local sales taxes imposed on the buyer, which you were required to collect and pay over to state or local governments, are not income. 1040x form Guidelines for Selected Occupations This section provides information to determine whether your earnings should be reported on Schedule C (Form 1040) or C-EZ (Form 1040). 1040x form Direct seller. 1040x form   You must report all income you receive as a direct seller on Schedule C or C-EZ. 1040x form This includes any of the following. 1040x form Income from sales—payments you receive from customers for products they buy from you. 1040x form Commissions, bonuses, or percentages you receive for sales and the sales of others who work under you. 1040x form Prizes, awards, and gifts you receive from your selling business. 1040x form You must report this income regardless of whether it is reported to you on an information return. 1040x form   You are a direct seller if you meet all the following conditions. 1040x form You are engaged in one of the following trades or businesses. 1040x form Selling or soliciting the sale of consumer products either in a home or other place that is not a permanent retail establishment, or to any buyer on a buy-sell basis or a deposit-commission basis for resale in a home or other place of business that is not a permanent retail establishment. 1040x form Delivering or distributing newspapers or shopping news (including any services directly related to that trade or business). 1040x form Substantially all your pay (whether paid in cash or not) for services described above is directly related to sales or other output (including performance of services) rather than to the number of hours worked. 1040x form Your services are performed under a written contract between you and the person for whom you perform the services, and the contract provides that you will not be treated as an employee for federal tax purposes. 1040x form Executor or administrator. 1040x form   If you administer a deceased person's estate, your fees are reported on Schedule C or C-EZ if you are one of the following: A professional fiduciary. 1040x form A nonprofessional fiduciary (personal representative) and both of the following apply. 1040x form The estate includes an active trade or business in which you actively participate. 1040x form Your fees are related to the operation of that trade or business. 1040x form A nonprofessional fiduciary of a single estate that requires extensive managerial activities on your part for a long period of time, provided these activities are enough to be considered a trade or business. 1040x form    If the fees do not meet the above requirements, report them on line 21 of Form 1040. 1040x form Fishing crew member. 1040x form    If you are a member of the crew that catches fish or other water life, your earnings are reported on Schedule C or C-EZ if you meet all the requirements shown in chapter 10 under Fishing crew member . 1040x form Insurance agent, former. 1040x form   Termination payments you receive as a former self-employed insurance agent from an insurance company because of services you performed for that company are not reported on Schedule C or C-EZ if all the following conditions are met. 1040x form You received payments after your agreement to perform services for the company ended. 1040x form You did not perform any services for the company after your service agreement ended and before the end of the year in which you received the payment. 1040x form You entered into a covenant not to compete against the company for at least a 1-year period beginning on the date your service agreement ended. 1040x form The amount of the payments depended primarily on policies sold by you or credited to your account during the last year of your service agreement or the extent to which those policies remain in force for some period after your service agreement ended, or both. 1040x form The amount of the payment did not depend to any extent on length of service or overall earnings from services performed for the company (regardless of whether eligibility for the payments depended on length of service). 1040x form Insurance agent, retired. 1040x form   Income paid by an insurance company to a retired self-employed insurance agent based on a percentage of commissions received before retirement is reported on Schedule C or C-EZ. 1040x form Also, renewal commissions and deferred commissions for sales made before retirement are generally reported on Schedule C or C-EZ. 1040x form   However, renewal commissions paid to the survivor of an insurance agent are not reported on Schedule C or C-EZ. 1040x form Newspaper carrier or distributor. 1040x form   You are a direct seller and your earnings are reported on Schedule C or C-EZ if all the following conditions apply. 1040x form You are in the business of delivering or distributing newspapers or shopping news (including directly related services such as soliciting customers and collecting receipts). 1040x form Substantially all your pay for these services directly relates to your sales or other output rather than to the number of hours you work. 1040x form You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. 1040x form   This rule applies whether or not you hire others to help you make deliveries. 1040x form It also applies whether you buy the papers from the publisher or are paid based on the number of papers you deliver. 1040x form Newspaper or magazine vendor. 1040x form   If you are 18 or older and you sell newspapers or magazines, your earnings are reported on Schedule C or C-EZ if all the following conditions apply. 1040x form You sell newspapers or magazines to ultimate consumers. 1040x form You sell them at a fixed price. 1040x form Your earnings are based on the difference between the sales price and your cost of goods sold. 1040x form   This rule applies whether or not you are guaranteed a minimum amount of earnings. 1040x form It also applies whether or not you receive credit for unsold newspapers or magazines you return to your supplier. 1040x form Notary public. 1040x form   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ. 1040x form These payments are not subject to self-employment tax (see the instructions for Schedule SE (Form 1040)). 1040x form Public official. 1040x form   Public officials generally do not report what they earn for serving in public office on Schedule C or C-EZ. 1040x form This rule applies to payments received by an elected tax collector from state funds on the basis of a fixed percentage of the taxes collected. 1040x form Public office includes any elective or appointive office of the United States or its possessions, the District of Columbia, a state or its political subdivisions, or a wholly owned instrumentality of any of these. 1040x form   Public officials of state or local governments report their fees on Schedule C or C-EZ if they are paid solely on a fee basis and if their services are eligible for, but not covered by, social security under a federal-state agreement. 1040x form Real estate agent or direct seller. 1040x form   If you are a licensed real estate agent or a direct seller, your earnings are reported on Schedule C or C-EZ if both the following apply. 1040x form Substantially all your pay for services as a real estate agent or direct seller directly relates to your sales or other output rather than to the number of hours you work. 1040x form You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. 1040x form Securities dealer. 1040x form   If you are a dealer in options or commodities, your gains and losses from dealing or trading in section 1256 contracts (regulated futures contracts, foreign currency contracts, nonequity options, dealer equity options, and dealer securities futures contracts) or property related to those contracts (such as stock used to hedge options) are reported on Schedule C or C-EZ. 1040x form For more information, see sections 1256 and 1402(i). 1040x form Securities trader. 1040x form   You are a trader in securities if you are engaged in the business of buying and selling securities for your own account. 1040x form As a trader in securities, your gain or loss from the disposition of securities is not reported on Schedule C or C-EZ. 1040x form However, see Securities dealer , earlier, for an exception that applies to section 1256 contracts. 1040x form For more information about securities traders, see Publication 550, Investment Income and Expenses. 1040x form Accounting for Your Income Accounting for your income for income tax purposes differs at times from accounting for financial purposes. 1040x form This section discusses some of the more common differences that may affect business transactions. 1040x form Figure your business income on the basis of a tax year and according to your regular method of accounting (see chapter 2). 1040x form If the sale of a product is an income-producing factor in your business, you usually have to use inventories to clearly show your income. 1040x form Dealers in real estate are not allowed to use inventories. 1040x form For more information on inventories, see chapter 2. 1040x form Income paid to a third party. 1040x form   All income you earn is taxable to you. 1040x form You cannot avoid tax by having the income paid to a third party. 1040x form Example. 1040x form You rent out your property and the rental agreement directs the lessee to pay the rent to your son. 1040x form The amount paid to your son is gross income to you. 1040x form Cash discounts. 1040x form   These are amounts the seller permits you to deduct from the invoice price for prompt payment. 1040x form For income tax purposes, you can use either of the following two methods to account for cash discounts. 1040x form Deduct the cash discount from purchases (see Line 36, Purchases Less Cost of Items Withdrawn for Personal Use in chapter 6). 1040x form Credit the cash discount to a discount income account. 1040x form You must use the chosen method every year for all your purchase discounts. 1040x form   If you use the second method, the credit balance in the account at the end of your tax year is business income. 1040x form Under this method, you do not reduce the cost of goods sold by the cash discounts you received. 1040x form When valuing your closing inventory, you cannot reduce the invoice price of merchandise on hand at the close of the tax year by the average or estimated discounts received on the merchandise. 1040x form Trade discounts. 1040x form   These are reductions from list or catalog prices and usually are not written into the invoice or charged to the customer. 1040x form Do not enter these discounts on your books of account. 1040x form Instead, use only the net amount as the cost of the merchandise purchased. 1040x form For more information, see Trade discounts in chapter 6. 1040x form Payment placed in escrow. 1040x form   If the buyer of your property places part or all of the purchase price in escrow, you do not include any part of it in gross sales until you actually or constructively receive it. 1040x form However, upon completion of the terms of the contract and the escrow agreement, you will have taxable income, even if you do not accept the money until the next year. 1040x form Sales returns and allowances. 1040x form   Credits you allow customers for returned merchandise and any other allowances you make on sales are deductions from gross sales in figuring net sales. 1040x form Advance payments. 1040x form   Special rules dealing with an accrual method of accounting for payments received in advance are discussed in chapter 2 under Accrual Method. 1040x form Insurance proceeds. 1040x form   If you receive insurance or another type of reimbursement for a casualty or theft loss, you must subtract it from the loss when you figure your deduction. 1040x form You cannot deduct the reimbursed part of a casualty or theft loss. 1040x form   For information on casualty or theft losses, see Publication 547, Casualties, Disasters, and Thefts. 1040x form Prev  Up  Next   Home   More Online Publications
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Understanding Your CP232C Notice

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Form 5330 or a correct Form 5558 by the due date of the Form 5330. If Form 5330 is filed after the due date of the return (including any extension), the return will be considered late and subject to late filing penalties.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

  • Be sure to sign and mail your Form 5558 on or before the due date of your return.
  • Review the Form 5558 resources at Form 5500 Corner.

 

Page Last Reviewed or Updated: 27-Jan-2014

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.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040x Form

1040x form 9. 1040x 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. 1040x form Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 1040x form However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 1040x form See Table 9-1 for a list of tax treaty countries. 1040x form You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 1040x form See Income Entitled to Tax Treaty Benefits in chapter 8. 1040x 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. 1040x form Useful Items - You may want to see: Publication 901 U. 1040x form S. 1040x form Tax Treaties Form (and Instructions) 1040NR U. 1040x form S. 1040x form Nonresident Alien Income Tax Return 1040NR-EZ U. 1040x form S. 1040x 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. 1040x form Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 1040x 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%. 1040x form Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 1040x 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. 1040x 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. 1040x 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. 1040x form Example. 1040x 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. 1040x 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. 1040x form His dividends are not effectively connected with that business. 1040x form He has no deductions other than his own personal exemption. 1040x 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. 1040x 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. 1040x form The conditions for claiming the exemptions vary under each tax treaty. 1040x form For more information about the conditions under a particular tax treaty, see Publication 901. 1040x form Or, you may download the complete text of most U. 1040x form S. 1040x form tax treaties at IRS. 1040x form gov. 1040x form Technical explanations for many of those treaties are also available at that site. 1040x form Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 1040x form These types of income may be exempt from U. 1040x form S. 1040x form tax or may be subject to a reduced rate of tax. 1040x form For more information, see Publication 901 or the applicable tax treaty. 1040x 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. 1040x 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. 1040x form Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 1040x form Spending part of a day in the United States counts as a day of presence. 1040x 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. 1040x form Note. 1040x 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. 1040x 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. 1040x form S. 1040x form income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 1040x form Many treaties also provide an exemption for engaging in research. 1040x form Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 1040x form A substantial part of that person's time must be devoted to those duties. 1040x 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. 1040x form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040x form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 1040x form Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 1040x form However, a difference exists among treaties as to who qualifies for this benefit. 1040x form Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 1040x form Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 1040x form Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 1040x form Chapter 10 of this publication also has information for employees of foreign governments. 1040x 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. 1040x 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. 1040x form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040x form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 1040x form Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 1040x form Generally, gains from the sale or exchange of real property located in the United States are taxable. 1040x form Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 1040x form U. 1040x form S. 1040x 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. 1040x form (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 1040x 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. 1040x form This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 1040x form See Reporting Treaty Benefits Claimed . 1040x 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. 1040x form S. 1040x form tax under the treaty. 1040x 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). 1040x form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040x form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040x form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040x form Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 1040x 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. 1040x form Include this tax on Form 1040, line 61. 1040x form On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 1040x form Example. 1040x form Jacques Dubois, who is a resident of the United States under Article 4 of the U. 1040x form S. 1040x form -France income tax treaty, receives French social security benefits. 1040x form Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 1040x form Mr. 1040x form Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 1040x form Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 1040x form S. 1040x form resident receives social security benefits from Canada or Germany, those benefits are treated for U. 1040x form S. 1040x form income tax purposes as if they were received under the social security legislation of the United States. 1040x 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. 1040x form You are not required to file a Form 8833 for those benefits. 1040x 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. 1040x form Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 1040x form However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 1040x form S. 1040x 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). 1040x form This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 1040x form Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 1040x form S. 1040x 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). 1040x 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. 1040x form Saving clause. 1040x form   Most tax treaties have a saving clause. 1040x 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. 1040x form Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 1040x 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. 1040x form Read the treaty to find out if it has a saving clause and an exception to it. 1040x form Time limit for claiming treaty exemptions. 1040x form   Many treaties limit the number of years you can claim a treaty exemption. 1040x 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. 1040x form Once you reach this limit, you can no longer claim the treaty exemption. 1040x form See the treaty or Publication 901 for the time limits that apply. 1040x form How to report income on your tax return. 1040x 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. 1040x form S. 1040x form tax under the treaty. 1040x 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). 1040x form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040x form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040x form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040x form Example. 1040x form Mr. 1040x form Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 1040x form He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 1040x form S. 1040x form tax in those years under Article 20 of the U. 1040x form S. 1040x form -People's Republic of China income tax treaty. 1040x 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. 1040x form Even though Mr. 1040x 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. 1040x form S. 1040x form -People's Republic of China treaty dated April 30, 1984. 1040x form Mr. 1040x form Yu should submit Form W-9 and the required statement to the payor. 1040x 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. 1040x form See below, for the situations where you are not required to file Form 8833. 1040x form You must file a U. 1040x form S. 1040x form tax return and Form 8833 if you claim the following treaty benefits. 1040x form You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 1040x form S. 1040x form real property interest based on a treaty. 1040x form You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 1040x 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. 1040x form These are the more common situations for which Form 8833 is required. 1040x form Exceptions. 1040x form   You do not have to file Form 8833 for any of the following situations. 1040x 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. 1040x 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. 1040x form This includes taxable scholarship and fellowship grants. 1040x form You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 1040x 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. 1040x form The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 1040x 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. 1040x form S. 1040x 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. 1040x form S. 1040x form financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 1040x form S. 1040x form financial institution, qualified intermediary, or withholding foreign partnership or trust. 1040x 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. 1040x form Penalty for failure to provide required information on Form 8833. 1040x 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. 1040x form Additional information. 1040x form   For additional information, see section 301. 1040x form 6114-1(c) of the Income Tax Regulations. 1040x form Table 9-1. 1040x 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. 1040x form D. 1040x form ) Australia TIAS 10773 Dec. 1040x form 1, 1983 1986-2 C. 1040x form B. 1040x form 220 1986-2 C. 1040x form B. 1040x form 246 Protocol TIAS Jan. 1040x form 1, 2004     Austria TIAS Jan. 1040x form 1, 1999     Bangladesh TIAS Jan. 1040x form 1, 2007     Barbados TIAS 11090 Jan. 1040x form 1, 1984 1991-2 C. 1040x form B. 1040x form 436 1991-2 C. 1040x form B. 1040x form 466 Protocol TIAS Jan. 1040x form 1, 1994     Protocol TIAS Jan. 1040x form 1, 2005     Belgium TIAS Jan. 1040x form 1, 2008     Bulgaria TIAS Jan. 1040x form 1, 2009     Canada2 TIAS 11087 Jan. 1040x form 1, 1985 1986-2 C. 1040x form B. 1040x form 258 1987-2 C. 1040x form B. 1040x form 298 Protocol TIAS Jan. 1040x form 1, 1996     Protocol TIAS Dec. 1040x form 16, 1997     Protocol TIAS Jan. 1040x form 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040x form 1, 1987 1988-1 C. 1040x form B. 1040x form 414 1988-1 C. 1040x form B. 1040x form 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040x form 1, 1976 1976-2 C. 1040x form B. 1040x form 463 1976-2 C. 1040x form B. 1040x form 475 Cyprus TIAS 10965 Jan. 1040x form 1, 1986 1989-2 C. 1040x form B. 1040x form 280 1989-2 C. 1040x form B. 1040x form 314 Czech Republic TIAS Jan. 1040x form 1, 1993     Denmark TIAS Jan. 1040x form 1, 2001     Protocol TIAS Jan. 1040x form 1, 2008     Egypt TIAS 10149 Jan. 1040x form 1, 1982 1982-1 C. 1040x form B. 1040x form 219 1982-1 C. 1040x form B. 1040x form 243 Estonia TIAS Jan. 1040x form 1, 2000     Finland TIAS 12101 Jan. 1040x form 1, 1991     Protocol TIAS Jan. 1040x form 1, 2008     France TIAS Jan. 1040x form 1, 1996     Protocol TIAS Jan. 1040x form 1, 2007     Protocol TIAS Jan. 1040x form 1, 2010     Germany TIAS Jan. 1040x form 1, 1990     Protocol TIAS Jan. 1040x form 1, 2008     Greece TIAS 2902 Jan. 1040x form 1, 1953 1958-2 C. 1040x form B. 1040x form 1054 T. 1040x form D. 1040x form 6109, 1954-2 C. 1040x form B. 1040x form 638 Hungary TIAS 9560 Jan. 1040x form 1, 1980 1980-1 C. 1040x form B. 1040x form 333 1980-1 C. 1040x form B. 1040x form 354 Iceland TIAS Jan. 1040x form 1, 2009     India TIAS Jan. 1040x form 1, 1991     Indonesia TIAS 11593 Jan. 1040x form 1, 1990     Ireland TIAS Jan. 1040x form 1, 1998     Israel TIAS Jan. 1040x form 1, 1995     Italy TIAS Jan. 1040x form 1, 2010     Jamaica TIAS 10207 Jan. 1040x form 1, 1982 1982-1 C. 1040x form B. 1040x form 257 1982-1 C. 1040x form B. 1040x form 291 Japan TIAS Jan. 1040x form 1, 2005     Kazakhstan TIAS Jan. 1040x form 1, 1996     Korea, South TIAS 9506 Jan. 1040x form 1, 1980 1979-2 C. 1040x form B. 1040x form 435 1979-2 C. 1040x form B. 1040x form 458 Latvia TIAS Jan. 1040x form 1, 2000     Lithuania TIAS Jan. 1040x form 1, 2000     Luxembourg TIAS Jan. 1040x form 1, 2001     Malta TIAS Jan. 1040x form 1, 2011     Mexico TIAS Jan. 1040x form 1, 1994 1994-2 C. 1040x form B. 1040x form 424 1994-2 C. 1040x form B. 1040x form 489 Protocol TIAS Oct. 1040x form 26, 1995     Protocol TIAS Jan. 1040x form 1, 2004     Morocco TIAS 10195 Jan. 1040x form 1, 1981 1982-2 C. 1040x form B. 1040x form 405 1982-2 C. 1040x form B. 1040x form 427 Netherlands TIAS Jan. 1040x form 1, 1994     Protocol TIAS Jan. 1040x form 1, 2005     New Zealand TIAS 10772 Nov. 1040x form 2, 1983 1990-2 C. 1040x form B. 1040x form 274 1990-2 C. 1040x form B. 1040x form 303 Protocol TIAS Jan. 1040x form 1, 2011     Norway TIAS 7474 Jan. 1040x form 1, 1971 1973-1 C. 1040x form B. 1040x form 669 1973-1 C. 1040x form B. 1040x form 693 Protocol TIAS 10205 Jan. 1040x form 1, 1982 1982-2 C. 1040x form B. 1040x form 440 1982-2 C. 1040x form B. 1040x form 454 Pakistan TIAS 4232 Jan. 1040x form 1, 1959 1960-2 C. 1040x form B. 1040x form 646 T. 1040x form D. 1040x form 6431, 1960-1 C. 1040x form B. 1040x form 755 Philippines TIAS 10417 Jan. 1040x form 1, 1983 1984-2 C. 1040x form B. 1040x form 384 1984-2 C. 1040x form B. 1040x form 412 Poland TIAS 8486 Jan. 1040x form 1, 1974 1977-1 C. 1040x form B. 1040x form 416 1977-1 C. 1040x form B. 1040x form 427 Portugal TIAS Jan. 1040x form 1, 1996     Romania TIAS 8228 Jan. 1040x form 1, 1974 1976-2 C. 1040x form B. 1040x form 492 1976-2 C. 1040x form B. 1040x form 504 Russia TIAS Jan. 1040x form 1, 1994     Slovak Republic TIAS Jan. 1040x form 1, 1993     Slovenia TIAS Jan. 1040x form 1, 2002     South Africa TIAS Jan. 1040x form 1, 1998     Spain TIAS Jan. 1040x form 1, 1991     Sri Lanka TIAS Jan. 1040x form 1, 2004     Sweden TIAS Jan. 1040x form 1, 1996     Protocol TIAS Jan. 1040x form 1, 2007     Switzerland TIAS Jan. 1040x form 1, 1998     Thailand TIAS Jan. 1040x form 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040x form 1, 1970 1971-2 C. 1040x form B. 1040x form 479   Tunisia TIAS Jan. 1040x form 1, 1990     Turkey TIAS Jan. 1040x form 1, 1998     Ukraine TIAS Jan. 1040x form 1, 2001     United Kingdom TIAS Jan. 1040x form 1, 2004     Venezuela TIAS Jan. 1040x 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. 1040x form 3The U. 1040x form S. 1040x form -U. 1040x form S. 1040x form S. 1040x form R. 1040x form income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040x form Prev  Up  Next   Home 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