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2012 Tax Amendment

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2012 Tax Amendment

2012 tax amendment 7. 2012 tax amendment   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 tax amendment Free help with your tax return. 2012 tax amendment   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 tax amendment The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax amendment Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 tax amendment In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 tax amendment To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 tax amendment gov, download the IRS2Go app, or call 1-800-906-9887. 2012 tax amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 tax amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 tax amendment aarp. 2012 tax amendment org/money/taxaide or call 1-888-227-7669. 2012 tax amendment For more information on these programs, go to IRS. 2012 tax amendment gov and enter “VITA” in the search box. 2012 tax amendment Internet. 2012 tax amendment    IRS. 2012 tax amendment gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 tax amendment Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax amendment Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 tax amendment Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 tax amendment gov or download the IRS2Go app and select the Refund Status option. 2012 tax amendment The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax amendment Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 tax amendment You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax amendment The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax amendment Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 tax amendment No need to wait on the phone or stand in line. 2012 tax amendment The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 tax amendment When you reach the response screen, you can print the entire interview and the final response for your records. 2012 tax amendment New subject areas are added on a regular basis. 2012 tax amendment  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 tax amendment gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 tax amendment You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 tax amendment The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 tax amendment When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 tax amendment Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 tax amendment You can also ask the IRS to mail a return or an account transcript to you. 2012 tax amendment Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 tax amendment gov or by calling 1-800-908-9946. 2012 tax amendment Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 tax amendment Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 tax amendment Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 tax amendment If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 tax amendment Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 tax amendment gov and enter Where's My Amended Return? in the search box. 2012 tax amendment You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax amendment It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax amendment Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 tax amendment gov. 2012 tax amendment Select the Payment tab on the front page of IRS. 2012 tax amendment gov for more information. 2012 tax amendment Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 tax amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 tax amendment gov. 2012 tax amendment Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 tax amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 tax amendment gov. 2012 tax amendment Request an Electronic Filing PIN by going to IRS. 2012 tax amendment gov and entering Electronic Filing PIN in the search box. 2012 tax amendment Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 tax amendment Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 tax amendment gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 tax amendment An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax amendment Before you visit, check the Office Locator on IRS. 2012 tax amendment gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 tax amendment If you have a special need, such as a disability, you can request an appointment. 2012 tax amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 tax amendment Apply for an Employer Identification Number (EIN). 2012 tax amendment Go to IRS. 2012 tax amendment gov and enter Apply for an EIN in the search box. 2012 tax amendment Read the Internal Revenue Code, regulations, or other official guidance. 2012 tax amendment Read Internal Revenue Bulletins. 2012 tax amendment Sign up to receive local and national tax news and more by email. 2012 tax amendment Just click on “subscriptions” above the search box on IRS. 2012 tax amendment gov and choose from a variety of options. 2012 tax amendment    Phone. 2012 tax amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 tax amendment Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax amendment Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 tax amendment gov, or download the IRS2Go app. 2012 tax amendment Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax amendment Most VITA and TCE sites offer free electronic filing. 2012 tax amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 tax amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 tax amendment Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 tax amendment If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 tax amendment The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax amendment Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax amendment Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 tax amendment The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax amendment Note, the above information is for our automated hotline. 2012 tax amendment Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 tax amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 tax amendment You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax amendment It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax amendment Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 tax amendment You should receive your order within 10 business days. 2012 tax amendment Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 tax amendment If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 tax amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 tax amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 tax amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 tax amendment    Walk-in. 2012 tax amendment You can find a selection of forms, publications and services — in-person. 2012 tax amendment Products. 2012 tax amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 tax amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 tax amendment Services. 2012 tax amendment You can walk in to your local TAC for face-to-face tax help. 2012 tax amendment An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax amendment Before visiting, use the Office Locator tool on IRS. 2012 tax amendment gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 tax amendment    Mail. 2012 tax amendment You can send your order for forms, instructions, and publications to the address below. 2012 tax amendment You should receive a response within 10 business days after your request is received. 2012 tax amendment Internal Revenue Service 1201 N. 2012 tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 tax amendment The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 tax amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 tax amendment   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 tax amendment We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 tax amendment You face (or your business is facing) an immediate threat of adverse action. 2012 tax amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 tax amendment   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 tax amendment Here's why we can help: TAS is an independent organization within the IRS. 2012 tax amendment Our advocates know how to work with the IRS. 2012 tax amendment Our services are free and tailored to meet your needs. 2012 tax amendment We have offices in every state, the District of Columbia, and Puerto Rico. 2012 tax amendment   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 tax amendment   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 tax amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 tax amendment Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 tax amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 tax amendment Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 tax amendment Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Alabama

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 

City  Address  Days/Hours of Service  Telephone* 
Birmingham  801 Tom Martin Dr.
Birmingham, AL 35211 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(205) 912-5333 
Dothan  202 W. Adams St.
Dothan, AL 36303 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
(Closed for lunch 12:00 noon - 1:00 p.m.)
 

Services Provided

(334) 702-3470 
Florence  204 S. Walnut St.
Florence, AL 35630 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 


Services Provided

(256) 764-6731 
Huntsville  5123 Research Dr. N.W.
Huntsville, AL 35805

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(256) 539-0642 
Mobile  1110 Montlimar Dr.
Mobile, AL 36609 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(251) 341-5946 
Montgomery  1285 Carmichael Way.
Montgomery, AL 36106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(334) 264-2453 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.
 

The Taxpayer Advocate Service: Call (205) 912-5631 in Birmingham, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
801 Tom Martin, Room 150, Stop 30
Birmingham, AL 35211

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

 

Page Last Reviewed or Updated: 28-Mar-2014

The 2012 Tax Amendment

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