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2011 1040ez Online

2011 1040ez online 6. 2011 1040ez online   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. 2011 1040ez online 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. 2011 1040ez online Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 2011 1040ez online S. 2011 1040ez online Tax Treaties See chapter 7 for information about getting these publications. 2011 1040ez online Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 2011 1040ez online See Table 6-1 at the end of this chapter for a list of these countries. 2011 1040ez online 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. 2011 1040ez online 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. 2011 1040ez online Treaty benefits generally are available to residents of the United States. 2011 1040ez online They generally are not available to U. 2011 1040ez online S. 2011 1040ez online citizens who do not reside in the United States. 2011 1040ez online However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 2011 1040ez online S. 2011 1040ez online citizens residing in the treaty countries. 2011 1040ez online U. 2011 1040ez online S. 2011 1040ez online citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 2011 1040ez online Certification of U. 2011 1040ez online S. 2011 1040ez online residency. 2011 1040ez online   Use Form 8802, Application for United States Residency Certification, to request certification of U. 2011 1040ez online S. 2011 1040ez online residency for purposes of claiming benefits under a tax treaty. 2011 1040ez online Certification can be requested for the current and any prior calendar years. 2011 1040ez online 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. 2011 1040ez online Common Benefits Some common tax treaty benefits are explained below. 2011 1040ez online The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 2011 1040ez online Benefits provided by certain treaties are not provided by others. 2011 1040ez online Personal service income. 2011 1040ez online If you are a U. 2011 1040ez online S. 2011 1040ez online 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. 2011 1040ez online Professors and teachers. 2011 1040ez online If you are a U. 2011 1040ez online S. 2011 1040ez online 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. 2011 1040ez online Students, trainees, and apprentices. 2011 1040ez online If you are a U. 2011 1040ez online S. 2011 1040ez online 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. 2011 1040ez online Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 2011 1040ez online 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. 2011 1040ez online Pensions and annuities. 2011 1040ez online If you are a U. 2011 1040ez online S. 2011 1040ez online resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 2011 1040ez online 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. 2011 1040ez online Investment income. 2011 1040ez online If you are a U. 2011 1040ez online S. 2011 1040ez online 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. 2011 1040ez online Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 2011 1040ez online Tax credit provisions. 2011 1040ez online If you are a U. 2011 1040ez online S. 2011 1040ez online 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. 2011 1040ez online Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 2011 1040ez online S. 2011 1040ez online tax on the income. 2011 1040ez online Nondiscrimination provisions. 2011 1040ez online Most U. 2011 1040ez online S. 2011 1040ez online tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 2011 1040ez online S. 2011 1040ez online citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 2011 1040ez online Saving clauses. 2011 1040ez online U. 2011 1040ez online S. 2011 1040ez online treaties contain saving clauses that provide that the treaties do not affect the U. 2011 1040ez online S. 2011 1040ez online taxation of its own citizens and residents. 2011 1040ez online As a result, U. 2011 1040ez online S. 2011 1040ez online citizens and residents generally cannot use the treaty to reduce their U. 2011 1040ez online S. 2011 1040ez online tax liability. 2011 1040ez online However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 2011 1040ez online S. 2011 1040ez online citizens or residents. 2011 1040ez online It is important that you examine the applicable saving clause to determine if an exception applies. 2011 1040ez online More information on treaties. 2011 1040ez online   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. 2011 1040ez online 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. 2011 1040ez online S. 2011 1040ez online ” appears in the treaty exemption discussions in Publication 901. 2011 1040ez online   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 2011 1040ez online Competent Authority Assistance If you are a U. 2011 1040ez online S. 2011 1040ez online citizen or resident alien, you can request assistance from the U. 2011 1040ez online S. 2011 1040ez online 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. 2011 1040ez online You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 2011 1040ez online The U. 2011 1040ez online S. 2011 1040ez online competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 2011 1040ez online Effect of request for assistance. 2011 1040ez online   If your request provides a basis for competent authority assistance, the U. 2011 1040ez online S. 2011 1040ez online competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 2011 1040ez online How to make your request. 2011 1040ez online   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 2011 1040ez online You are denied treaty benefits. 2011 1040ez online 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. 2011 1040ez online   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. 2011 1040ez online Some of the steps you should consider taking include the following. 2011 1040ez online Filing a protective claim for credit or refund of U. 2011 1040ez online S. 2011 1040ez online taxes. 2011 1040ez online Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 2011 1040ez online Avoiding the lapse or termination of your right to appeal any tax determination. 2011 1040ez online Complying with all applicable procedures for invoking competent authority consideration. 2011 1040ez online Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 2011 1040ez online S. 2011 1040ez online or treaty country tax. 2011 1040ez online Taxpayers can consult with the U. 2011 1040ez online S. 2011 1040ez online competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 2011 1040ez online   The request should contain all essential items of information, including the following items. 2011 1040ez online A reference to the treaty and the treaty provisions on which the request is based. 2011 1040ez online The years and amounts involved in both U. 2011 1040ez online S. 2011 1040ez online dollars and foreign currency. 2011 1040ez online A brief description of the issues for which competent authority assistance is requested. 2011 1040ez online   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 2011 1040ez online Revenue Procedure 2006-54 is available at www. 2011 1040ez online irs. 2011 1040ez online gov/irb/2006-49_IRB/ar13. 2011 1040ez online html. 2011 1040ez online   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2011 1040ez online S. 2011 1040ez online competent authority assistance under tax treaties. 2011 1040ez online As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 2011 1040ez online    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. 2011 1040ez online   In the case of U. 2011 1040ez online S. 2011 1040ez online - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 2011 1040ez online 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. 2011 1040ez online Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 2011 1040ez online This table is updated through October 31, 2013. 2011 1040ez online 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. 2011 1040ez online You can obtain the text of most U. 2011 1040ez online S. 2011 1040ez online treaties at IRS. 2011 1040ez online gov. 2011 1040ez online You also can request the text of treaties from the Department of Treasury at the following address. 2011 1040ez online Department of Treasury Office of Business and Public Liaison Rm. 2011 1040ez online 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. 2011 1040ez online S. 2011 1040ez online Virgin Islands, you can call the IRS at 1-800-829-1040. 2011 1040ez online Table 6–1. 2011 1040ez online List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2011 1040ez online D. 2011 1040ez online ) Australia TIAS 10773 Dec. 2011 1040ez online 1, 1983 1986-2 C. 2011 1040ez online B. 2011 1040ez online 220 1986-2 C. 2011 1040ez online B. 2011 1040ez online 246 Protocol TIAS Jan. 2011 1040ez online 1, 2004     Austria TIAS Jan. 2011 1040ez online 1, 1999     Bangladesh TIAS Jan. 2011 1040ez online 1, 2007     Barbados TIAS 11090 Jan. 2011 1040ez online 1, 1984 1991-2 C. 2011 1040ez online B. 2011 1040ez online 436 1991-2 C. 2011 1040ez online B. 2011 1040ez online 466 Protocol TIAS Jan. 2011 1040ez online 1, 2005     Belgium TIAS Jan. 2011 1040ez online 1, 2008     Bulgaria TIAS Jan. 2011 1040ez online 1, 2009     Canada2 TIAS 11087 Jan. 2011 1040ez online 1, 1985 1986-2 C. 2011 1040ez online B. 2011 1040ez online 258 1987-2 C. 2011 1040ez online B. 2011 1040ez online 298 Protocol TIAS Jan. 2011 1040ez online 1, 2009     China, People's Republic of TIAS 12065 Jan. 2011 1040ez online 1, 1987 1988-1 C. 2011 1040ez online B. 2011 1040ez online 414 1988-1 C. 2011 1040ez online B. 2011 1040ez online 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2011 1040ez online 1, 1976 1976-2 C. 2011 1040ez online B. 2011 1040ez online 463 1976-2 C. 2011 1040ez online B. 2011 1040ez online 475 Cyprus TIAS 10965 Jan. 2011 1040ez online 1, 1986 1989-2 C. 2011 1040ez online B. 2011 1040ez online 280 1989-2 C. 2011 1040ez online B. 2011 1040ez online 314 Czech Republic TIAS Jan. 2011 1040ez online 1, 1993     Denmark TIAS Jan. 2011 1040ez online 1, 2001     Protocol TIAS Jan. 2011 1040ez online 1, 2008     Egypt TIAS 10149 Jan. 2011 1040ez online 1, 1982 1982-1 C. 2011 1040ez online B. 2011 1040ez online 219 1982-1 C. 2011 1040ez online B. 2011 1040ez online 243 Estonia TIAS Jan. 2011 1040ez online 1, 2000     Finland TIAS 12101 Jan. 2011 1040ez online 1, 1991     Protocol TIAS Jan. 2011 1040ez online 1, 2008     France TIAS Jan. 2011 1040ez online 1, 1996     Protocol TIAS Jan. 2011 1040ez online 1, 2009     Germany TIAS Jan. 2011 1040ez online 1, 1990     Protocol TIAS Jan. 2011 1040ez online 1, 2008     Greece TIAS 2902 Jan. 2011 1040ez online 1, 1953 1958-2 C. 2011 1040ez online B. 2011 1040ez online 1054 T. 2011 1040ez online D. 2011 1040ez online 6109, 1954-2 C. 2011 1040ez online B. 2011 1040ez online 638 Hungary TIAS 9560 Jan. 2011 1040ez online 1, 1980 1980-1 C. 2011 1040ez online B. 2011 1040ez online 333 1980-1 C. 2011 1040ez online B. 2011 1040ez online 354 Iceland TIAS 8151 Jan. 2011 1040ez online 1, 2009     India TIAS Jan. 2011 1040ez online 1, 1991     Indonesia TIAS 11593 Jan. 2011 1040ez online 1, 1990     Ireland TIAS Jan. 2011 1040ez online 1, 1998     Israel TIAS Jan. 2011 1040ez online 1, 1995     Italy TIAS Jan. 2011 1040ez online 1, 2010     Jamaica TIAS 10207 Jan. 2011 1040ez online 1, 1982 1982-1 C. 2011 1040ez online B. 2011 1040ez online 257 1982-1 C. 2011 1040ez online B. 2011 1040ez online 291 Japan TIAS Jan. 2011 1040ez online 1, 2005     Kazakhstan TIAS Jan. 2011 1040ez online 1, 1996     Korea, South TIAS 9506 Jan. 2011 1040ez online 1, 1980 1979-2 C. 2011 1040ez online B. 2011 1040ez online 435 1979-2 C. 2011 1040ez online B. 2011 1040ez online 458 Latvia TIAS Jan. 2011 1040ez online 1, 2000     Lithuania TIAS Jan. 2011 1040ez online 1, 2000     Luxembourg TIAS Jan. 2011 1040ez online 1, 2001     Malta TIAS Jan. 2011 1040ez online 1, 2011     Mexico TIAS Jan. 2011 1040ez online 1,1994     Protocol TIAS Jan. 2011 1040ez online 1, 2004               Table 6–1 (continued). 2011 1040ez online Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2011 1040ez online D. 2011 1040ez online ) Morocco TIAS 10195 Jan. 2011 1040ez online 1, 1981 1982-2 C. 2011 1040ez online B. 2011 1040ez online 405 1982-2 C. 2011 1040ez online B. 2011 1040ez online 427 Netherlands TIAS Jan. 2011 1040ez online 1, 1994     Protocol TIAS Jan. 2011 1040ez online 1, 2005     New Zealand TIAS 10772 Nov. 2011 1040ez online 2, 1983 1990-2 C. 2011 1040ez online B. 2011 1040ez online 274 1990-2 C. 2011 1040ez online B. 2011 1040ez online 303 Protocol TIAS Jan. 2011 1040ez online 1, 2011     Norway TIAS 7474 Jan. 2011 1040ez online 1, 1971 1973-1 C. 2011 1040ez online B. 2011 1040ez online 669 1973-1 C. 2011 1040ez online B. 2011 1040ez online 693 Protocol TIAS 10205 Jan. 2011 1040ez online 1, 1982 1982-2 C. 2011 1040ez online B. 2011 1040ez online 440 1982-2 C. 2011 1040ez online B. 2011 1040ez online 454 Pakistan TIAS 4232 Jan. 2011 1040ez online 1, 1959 1960-2 C. 2011 1040ez online B. 2011 1040ez online 646 T. 2011 1040ez online D. 2011 1040ez online 6431, 1960-1 C. 2011 1040ez online B. 2011 1040ez online 755 Philippines TIAS 10417 Jan. 2011 1040ez online 1, 1983 1984-2 C. 2011 1040ez online B. 2011 1040ez online 384 1984-2 C. 2011 1040ez online B. 2011 1040ez online 412 Poland TIAS 8486 Jan. 2011 1040ez online 1, 1974 1977-1 C. 2011 1040ez online B. 2011 1040ez online 416 1977-1 C. 2011 1040ez online B. 2011 1040ez online 427 Portugal TIAS Jan. 2011 1040ez online 1, 1996     Romania TIAS 8228 Jan. 2011 1040ez online 1, 1974 1976-2 C. 2011 1040ez online B. 2011 1040ez online 492 1976-2 C. 2011 1040ez online B. 2011 1040ez online 504 Russia TIAS Jan. 2011 1040ez online 1, 1994     Slovak Republic TIAS Jan. 2011 1040ez online 1, 1993     Slovenia TIAS Jan. 2011 1040ez online 1, 2002     South Africa TIAS Jan. 2011 1040ez online 1, 1998     Spain TIAS Jan. 2011 1040ez online 1, 1991     Sri Lanka TIAS Jan. 2011 1040ez online 1, 2004     Sweden TIAS Jan. 2011 1040ez online 1, 1996     Protocol TIAS Jan. 2011 1040ez online 1, 2007     Switzerland TIAS Jan. 2011 1040ez online 1, 1998     Thailand TIAS Jan. 2011 1040ez online 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2011 1040ez online 1, 1970 1971-2 C. 2011 1040ez online B. 2011 1040ez online 479   Tunisia TIAS Jan. 2011 1040ez online 1, 1990     Turkey TIAS Jan. 2011 1040ez online 1, 1998     Ukraine TIAS Jan. 2011 1040ez online 1, 2001     United Kingdom TIAS Jan. 2011 1040ez online 1, 2004     Venezuela TIAS Jan. 2011 1040ez online 1, 2000      1(TIAS) — Treaties and Other International Act Series. 2011 1040ez online  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 2011 1040ez online 3The U. 2011 1040ez online S. 2011 1040ez online -U. 2011 1040ez online S. 2011 1040ez online S. 2011 1040ez online R. 2011 1040ez online income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2011 1040ez online Prev  Up  Next   Home   More Online Publications
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2011 1040ez online Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. 2011 1040ez online The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. 2011 1040ez online Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. 2011 1040ez online You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. 2011 1040ez online You cannot deduct both. 2011 1040ez online To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. 2011 1040ez online Prev  Up  Next   Home   More Online Publications