Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2012 State Tax

File Taxes For 2012 Free1040ez Form 2014Form 1040x 2012 Irs1040ez Instructions 2013Taxes For FreeFree Website To File State Taxes2014 1040ez FormsE File Taxes FreeFree 1040ez FilingPrint Free 1040ez Tax FormAmended 1040Free Tax Filing Online 2012State Tax Return FreeState 1040 Ez FormFederal Tax Form 1040a2012 Form 1040 Schedule AWhere To File 2011 Tax ReturnH & R Block Free Tax CalculatorI Had Received Disability Can I File Income Tax Can I How Much Can I Money For Refurn1040ezformSchool Tax Forms1040 Ez Free FileFile 2010 State Tax ReturnFed Tax Form 1040xRevised Tax ReturnFiling TaxesIrs Tax Forms 1040ezFile Past Year TaxesIrs Tax FormsTax Planning Us 1040aTurbotax Free State Filing CodeTurbotax For Military Members Free1040ez 2011 Tax Form1040nr Ez1040x SoftwareIrs ExtensionH And R Block State TaxesBankruptcy Married Filing Income Taxes SeparatelyWhere Can I File My State And Federal Taxes Online For FreeFile Taxes

2012 State Tax

2012 state tax Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2012 state tax Tax questions. 2012 state tax Useful Items - You may want to see: What's New Simplified method for business use of home deduction. 2012 state tax  The IRS now provides a simplified method to determine your expenses for business use of your home. 2012 state tax For more information, see the Instructions for Schedule C (Form 1040). 2012 state tax Reminders Future developments. 2012 state tax  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. 2012 state tax irs. 2012 state tax gov/pub530. 2012 state tax Residential energy credits. 2012 state tax  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. 2012 state tax See Form 5695, Residential Energy Credits, for more information. 2012 state tax Home Affordable Modification Program (HAMP). 2012 state tax  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. 2012 state tax Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2012 state tax  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. 2012 state tax For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. 2012 state tax Mortgage debt forgiveness. 2012 state tax  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. 2012 state tax You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. 2012 state tax See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. 2012 state tax Repayment of first-time homebuyer credit. 2012 state tax  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. 2012 state tax If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. 2012 state tax See Form 5405 and its instructions for details and for exceptions to the repayment rule. 2012 state tax Photographs of missing children. 2012 state tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 state tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 state tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 state tax Introduction This publication provides tax information for homeowners. 2012 state tax Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. 2012 state tax The following topics are explained. 2012 state tax How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. 2012 state tax What you can and cannot deduct on your tax return. 2012 state tax The tax credit you can claim if you received a mortgage credit certificate when you bought your home. 2012 state tax Why you should keep track of adjustments to the basis of your home. 2012 state tax (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. 2012 state tax ) What records you should keep as proof of the basis and adjusted basis. 2012 state tax Comments and suggestions. 2012 state tax   We welcome your comments about this publication and your suggestions for future editions. 2012 state tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 state tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 state tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 state tax   You can send your comments from www. 2012 state tax irs. 2012 state tax gov/formspubs/. 2012 state tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 state tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 state tax Ordering forms and publications. 2012 state tax   Visit www. 2012 state tax irs. 2012 state tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 state tax Internal Revenue Service 1201 N. 2012 state tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 state tax   If you have a tax question, check the information available on IRS. 2012 state tax gov or call 1-800-829-1040. 2012 state tax We cannot answer tax questions sent to either of the above addresses. 2012 state tax Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. 2012 state tax Prev  Up  Next   Home   More Online Publications
Español

National Science Foundation

The National Science Foundation supports research and education across all fields of science and technology, primarily through grants.

Contact the Agency or Department

Website: National Science Foundation

E-mail:

Address: 4201 Wilson Boulevard
Arlington, VA 22230

Phone Number: (703) 292-5111

Toll-free: (800) 877-8339

TTY: (800) 281-8749(703) 292-5090

The 2012 State Tax

2012 state tax 9. 2012 state tax   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. 2012 state tax Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 2012 state tax However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 2012 state tax See Table 9-1 for a list of tax treaty countries. 2012 state tax You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 2012 state tax See Income Entitled to Tax Treaty Benefits in chapter 8. 2012 state tax 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. 2012 state tax Useful Items - You may want to see: Publication 901 U. 2012 state tax S. 2012 state tax Tax Treaties Form (and Instructions) 1040NR U. 2012 state tax S. 2012 state tax Nonresident Alien Income Tax Return 1040NR-EZ U. 2012 state tax S. 2012 state tax 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. 2012 state tax Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 2012 state tax 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%. 2012 state tax Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 2012 state tax Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 2012 state tax 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. 2012 state tax 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. 2012 state tax Example. 2012 state tax 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. 2012 state tax 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. 2012 state tax His dividends are not effectively connected with that business. 2012 state tax He has no deductions other than his own personal exemption. 2012 state tax 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. 2012 state tax 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. 2012 state tax The conditions for claiming the exemptions vary under each tax treaty. 2012 state tax For more information about the conditions under a particular tax treaty, see Publication 901. 2012 state tax Or, you may download the complete text of most U. 2012 state tax S. 2012 state tax tax treaties at IRS. 2012 state tax gov. 2012 state tax Technical explanations for many of those treaties are also available at that site. 2012 state tax Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 2012 state tax These types of income may be exempt from U. 2012 state tax S. 2012 state tax tax or may be subject to a reduced rate of tax. 2012 state tax For more information, see Publication 901 or the applicable tax treaty. 2012 state tax 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. 2012 state tax 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. 2012 state tax Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 2012 state tax Spending part of a day in the United States counts as a day of presence. 2012 state tax 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. 2012 state tax Note. 2012 state tax 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. 2012 state tax 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. 2012 state tax S. 2012 state tax income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 2012 state tax Many treaties also provide an exemption for engaging in research. 2012 state tax Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 2012 state tax A substantial part of that person's time must be devoted to those duties. 2012 state tax 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. 2012 state tax If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2012 state tax See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 2012 state tax Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 2012 state tax However, a difference exists among treaties as to who qualifies for this benefit. 2012 state tax Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 2012 state tax Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 2012 state tax Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 2012 state tax Chapter 10 of this publication also has information for employees of foreign governments. 2012 state tax 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. 2012 state tax 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. 2012 state tax If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2012 state tax See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 2012 state tax Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 2012 state tax Generally, gains from the sale or exchange of real property located in the United States are taxable. 2012 state tax Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 2012 state tax U. 2012 state tax S. 2012 state tax 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. 2012 state tax (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 2012 state tax ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 2012 state tax This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 2012 state tax See Reporting Treaty Benefits Claimed . 2012 state tax In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2012 state tax S. 2012 state tax tax under the treaty. 2012 state tax 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). 2012 state tax Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2012 state tax Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2012 state tax On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2012 state tax Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 2012 state tax 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. 2012 state tax Include this tax on Form 1040, line 61. 2012 state tax On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 2012 state tax Example. 2012 state tax Jacques Dubois, who is a resident of the United States under Article 4 of the U. 2012 state tax S. 2012 state tax -France income tax treaty, receives French social security benefits. 2012 state tax Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 2012 state tax Mr. 2012 state tax Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 2012 state tax Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 2012 state tax S. 2012 state tax resident receives social security benefits from Canada or Germany, those benefits are treated for U. 2012 state tax S. 2012 state tax income tax purposes as if they were received under the social security legislation of the United States. 2012 state tax 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. 2012 state tax You are not required to file a Form 8833 for those benefits. 2012 state tax 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. 2012 state tax Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 2012 state tax However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 2012 state tax S. 2012 state tax 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). 2012 state tax This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 2012 state tax Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 2012 state tax S. 2012 state tax -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). 2012 state tax 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. 2012 state tax Saving clause. 2012 state tax   Most tax treaties have a saving clause. 2012 state tax A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 2012 state tax Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 2012 state tax 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. 2012 state tax Read the treaty to find out if it has a saving clause and an exception to it. 2012 state tax Time limit for claiming treaty exemptions. 2012 state tax   Many treaties limit the number of years you can claim a treaty exemption. 2012 state tax For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 2012 state tax Once you reach this limit, you can no longer claim the treaty exemption. 2012 state tax See the treaty or Publication 901 for the time limits that apply. 2012 state tax How to report income on your tax return. 2012 state tax   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2012 state tax S. 2012 state tax tax under the treaty. 2012 state tax 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). 2012 state tax Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2012 state tax Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2012 state tax On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2012 state tax Example. 2012 state tax Mr. 2012 state tax Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 2012 state tax He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 2012 state tax S. 2012 state tax tax in those years under Article 20 of the U. 2012 state tax S. 2012 state tax -People's Republic of China income tax treaty. 2012 state tax On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 2012 state tax Even though Mr. 2012 state tax 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. 2012 state tax S. 2012 state tax -People's Republic of China treaty dated April 30, 1984. 2012 state tax Mr. 2012 state tax Yu should submit Form W-9 and the required statement to the payor. 2012 state tax 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. 2012 state tax See below, for the situations where you are not required to file Form 8833. 2012 state tax You must file a U. 2012 state tax S. 2012 state tax tax return and Form 8833 if you claim the following treaty benefits. 2012 state tax You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 2012 state tax S. 2012 state tax real property interest based on a treaty. 2012 state tax You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 2012 state tax 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. 2012 state tax These are the more common situations for which Form 8833 is required. 2012 state tax Exceptions. 2012 state tax   You do not have to file Form 8833 for any of the following situations. 2012 state tax 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. 2012 state tax 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. 2012 state tax This includes taxable scholarship and fellowship grants. 2012 state tax You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 2012 state tax 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. 2012 state tax The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 2012 state tax 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. 2012 state tax S. 2012 state tax corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 2012 state tax S. 2012 state tax financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 2012 state tax S. 2012 state tax financial institution, qualified intermediary, or withholding foreign partnership or trust. 2012 state tax 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. 2012 state tax Penalty for failure to provide required information on Form 8833. 2012 state tax   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. 2012 state tax Additional information. 2012 state tax   For additional information, see section 301. 2012 state tax 6114-1(c) of the Income Tax Regulations. 2012 state tax Table 9-1. 2012 state tax Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2012 state tax D. 2012 state tax ) Australia TIAS 10773 Dec. 2012 state tax 1, 1983 1986-2 C. 2012 state tax B. 2012 state tax 220 1986-2 C. 2012 state tax B. 2012 state tax 246 Protocol TIAS Jan. 2012 state tax 1, 2004     Austria TIAS Jan. 2012 state tax 1, 1999     Bangladesh TIAS Jan. 2012 state tax 1, 2007     Barbados TIAS 11090 Jan. 2012 state tax 1, 1984 1991-2 C. 2012 state tax B. 2012 state tax 436 1991-2 C. 2012 state tax B. 2012 state tax 466 Protocol TIAS Jan. 2012 state tax 1, 1994     Protocol TIAS Jan. 2012 state tax 1, 2005     Belgium TIAS Jan. 2012 state tax 1, 2008     Bulgaria TIAS Jan. 2012 state tax 1, 2009     Canada2 TIAS 11087 Jan. 2012 state tax 1, 1985 1986-2 C. 2012 state tax B. 2012 state tax 258 1987-2 C. 2012 state tax B. 2012 state tax 298 Protocol TIAS Jan. 2012 state tax 1, 1996     Protocol TIAS Dec. 2012 state tax 16, 1997     Protocol TIAS Jan. 2012 state tax 1, 2009     China, People's Republic of TIAS 12065 Jan. 2012 state tax 1, 1987 1988-1 C. 2012 state tax B. 2012 state tax 414 1988-1 C. 2012 state tax B. 2012 state tax 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2012 state tax 1, 1976 1976-2 C. 2012 state tax B. 2012 state tax 463 1976-2 C. 2012 state tax B. 2012 state tax 475 Cyprus TIAS 10965 Jan. 2012 state tax 1, 1986 1989-2 C. 2012 state tax B. 2012 state tax 280 1989-2 C. 2012 state tax B. 2012 state tax 314 Czech Republic TIAS Jan. 2012 state tax 1, 1993     Denmark TIAS Jan. 2012 state tax 1, 2001     Protocol TIAS Jan. 2012 state tax 1, 2008     Egypt TIAS 10149 Jan. 2012 state tax 1, 1982 1982-1 C. 2012 state tax B. 2012 state tax 219 1982-1 C. 2012 state tax B. 2012 state tax 243 Estonia TIAS Jan. 2012 state tax 1, 2000     Finland TIAS 12101 Jan. 2012 state tax 1, 1991     Protocol TIAS Jan. 2012 state tax 1, 2008     France TIAS Jan. 2012 state tax 1, 1996     Protocol TIAS Jan. 2012 state tax 1, 2007     Protocol TIAS Jan. 2012 state tax 1, 2010     Germany TIAS Jan. 2012 state tax 1, 1990     Protocol TIAS Jan. 2012 state tax 1, 2008     Greece TIAS 2902 Jan. 2012 state tax 1, 1953 1958-2 C. 2012 state tax B. 2012 state tax 1054 T. 2012 state tax D. 2012 state tax 6109, 1954-2 C. 2012 state tax B. 2012 state tax 638 Hungary TIAS 9560 Jan. 2012 state tax 1, 1980 1980-1 C. 2012 state tax B. 2012 state tax 333 1980-1 C. 2012 state tax B. 2012 state tax 354 Iceland TIAS Jan. 2012 state tax 1, 2009     India TIAS Jan. 2012 state tax 1, 1991     Indonesia TIAS 11593 Jan. 2012 state tax 1, 1990     Ireland TIAS Jan. 2012 state tax 1, 1998     Israel TIAS Jan. 2012 state tax 1, 1995     Italy TIAS Jan. 2012 state tax 1, 2010     Jamaica TIAS 10207 Jan. 2012 state tax 1, 1982 1982-1 C. 2012 state tax B. 2012 state tax 257 1982-1 C. 2012 state tax B. 2012 state tax 291 Japan TIAS Jan. 2012 state tax 1, 2005     Kazakhstan TIAS Jan. 2012 state tax 1, 1996     Korea, South TIAS 9506 Jan. 2012 state tax 1, 1980 1979-2 C. 2012 state tax B. 2012 state tax 435 1979-2 C. 2012 state tax B. 2012 state tax 458 Latvia TIAS Jan. 2012 state tax 1, 2000     Lithuania TIAS Jan. 2012 state tax 1, 2000     Luxembourg TIAS Jan. 2012 state tax 1, 2001     Malta TIAS Jan. 2012 state tax 1, 2011     Mexico TIAS Jan. 2012 state tax 1, 1994 1994-2 C. 2012 state tax B. 2012 state tax 424 1994-2 C. 2012 state tax B. 2012 state tax 489 Protocol TIAS Oct. 2012 state tax 26, 1995     Protocol TIAS Jan. 2012 state tax 1, 2004     Morocco TIAS 10195 Jan. 2012 state tax 1, 1981 1982-2 C. 2012 state tax B. 2012 state tax 405 1982-2 C. 2012 state tax B. 2012 state tax 427 Netherlands TIAS Jan. 2012 state tax 1, 1994     Protocol TIAS Jan. 2012 state tax 1, 2005     New Zealand TIAS 10772 Nov. 2012 state tax 2, 1983 1990-2 C. 2012 state tax B. 2012 state tax 274 1990-2 C. 2012 state tax B. 2012 state tax 303 Protocol TIAS Jan. 2012 state tax 1, 2011     Norway TIAS 7474 Jan. 2012 state tax 1, 1971 1973-1 C. 2012 state tax B. 2012 state tax 669 1973-1 C. 2012 state tax B. 2012 state tax 693 Protocol TIAS 10205 Jan. 2012 state tax 1, 1982 1982-2 C. 2012 state tax B. 2012 state tax 440 1982-2 C. 2012 state tax B. 2012 state tax 454 Pakistan TIAS 4232 Jan. 2012 state tax 1, 1959 1960-2 C. 2012 state tax B. 2012 state tax 646 T. 2012 state tax D. 2012 state tax 6431, 1960-1 C. 2012 state tax B. 2012 state tax 755 Philippines TIAS 10417 Jan. 2012 state tax 1, 1983 1984-2 C. 2012 state tax B. 2012 state tax 384 1984-2 C. 2012 state tax B. 2012 state tax 412 Poland TIAS 8486 Jan. 2012 state tax 1, 1974 1977-1 C. 2012 state tax B. 2012 state tax 416 1977-1 C. 2012 state tax B. 2012 state tax 427 Portugal TIAS Jan. 2012 state tax 1, 1996     Romania TIAS 8228 Jan. 2012 state tax 1, 1974 1976-2 C. 2012 state tax B. 2012 state tax 492 1976-2 C. 2012 state tax B. 2012 state tax 504 Russia TIAS Jan. 2012 state tax 1, 1994     Slovak Republic TIAS Jan. 2012 state tax 1, 1993     Slovenia TIAS Jan. 2012 state tax 1, 2002     South Africa TIAS Jan. 2012 state tax 1, 1998     Spain TIAS Jan. 2012 state tax 1, 1991     Sri Lanka TIAS Jan. 2012 state tax 1, 2004     Sweden TIAS Jan. 2012 state tax 1, 1996     Protocol TIAS Jan. 2012 state tax 1, 2007     Switzerland TIAS Jan. 2012 state tax 1, 1998     Thailand TIAS Jan. 2012 state tax 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2012 state tax 1, 1970 1971-2 C. 2012 state tax B. 2012 state tax 479   Tunisia TIAS Jan. 2012 state tax 1, 1990     Turkey TIAS Jan. 2012 state tax 1, 1998     Ukraine TIAS Jan. 2012 state tax 1, 2001     United Kingdom TIAS Jan. 2012 state tax 1, 2004     Venezuela TIAS Jan. 2012 state tax 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. 2012 state tax 3The U. 2012 state tax S. 2012 state tax -U. 2012 state tax S. 2012 state tax S. 2012 state tax R. 2012 state tax income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2012 state tax Prev  Up  Next   Home   More Online Publications