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

Amend 2010 Tax

E-file State Tax For FreeWhere Can I Get A 2012 Tax FormHow To Amend My 2011 Taxes1040z Tax FormRi 1040nrEasy 10402010 1040 Tax FormFile For 2011 TaxesCan I File My 2011 Taxes OnlineTurbotax 2005 Free Download2012 Federal 1040 Tax FormsFile Amended Tax ReturnFree Website To File State TaxesE File A 1040xFree Online Tax PreparationIrs Gov Form 1040ezFile Free Federal And State Tax ReturnPrint Free 1040ez Tax FormE File State Taxes OnlyHow To Fill Out A 1040ezFree Federal Tax FilingIrs Ez FileFile Taxes Electronically 2011Where Do I Send My 2012 Tax ReturnMilitaryonesource Taxes1040ez Form BookletFile 1040x Online Free1040 Ez Form 20132012 Federal Tax Forms1040ez 20121040nrezMy Pay GovIrs1040ez FormFile Taxes For Free 2012Irs State Tax Forms 2013Amend My ReturnFree File Federal And State Taxes OnlineFree Tax ReturnsIrs Forms For 2011 Tax YearMinimum Income To File Taxes

Amend 2010 Tax

Amend 2010 tax Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amend 2010 tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amend 2010 tax By selecting the method that is best for you, you will have quick and easy access to tax help. Amend 2010 tax Free help with your tax return. Amend 2010 tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amend 2010 tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Amend 2010 tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend 2010 tax 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. Amend 2010 tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amend 2010 tax To find the nearest VITA or TCE site, visit IRS. Amend 2010 tax gov or call 1-800-906-9887 or 1-800-829-1040. Amend 2010 tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2010 tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend 2010 tax aarp. Amend 2010 tax org/money/taxaide or call 1-888-227-7669. Amend 2010 tax   For more information on these programs, go to IRS. Amend 2010 tax gov and enter “VITA” in the search box. Amend 2010 tax Internet. Amend 2010 tax You can access the IRS website at IRS. Amend 2010 tax gov 24 hours a day, 7 days a week to: E-file your return. Amend 2010 tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amend 2010 tax Check the status of your 2012 refund. Amend 2010 tax Go to IRS. Amend 2010 tax gov and click on Where’s My Refund. Amend 2010 tax Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Amend 2010 tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 2010 tax Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2010 tax Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Amend 2010 tax Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2010 tax So in a change from previous filing seasons, you won't get an estimated refund date right away. Amend 2010 tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amend 2010 tax You can obtain a free transcript online at IRS. Amend 2010 tax gov by clicking on Order a Return or Account Transcript under “Tools. Amend 2010 tax ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Amend 2010 tax You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Amend 2010 tax Download forms, including talking tax forms, instructions, and publications. Amend 2010 tax Order IRS products. Amend 2010 tax Research your tax questions. Amend 2010 tax Search publications by topic or keyword. Amend 2010 tax Use the Internal Revenue Code, regulations, or other official guidance. Amend 2010 tax View Internal Revenue Bulletins (IRBs) published in the last few years. Amend 2010 tax Figure your withholding allowances using the IRS Withholding Calculator at www. Amend 2010 tax irs. Amend 2010 tax gov/individuals. Amend 2010 tax Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Amend 2010 tax gov by typing Alternative Minimum Tax Assistant in the search box. Amend 2010 tax Sign up to receive local and national tax news by email. Amend 2010 tax Get information on starting and operating a small business. Amend 2010 tax Phone. Amend 2010 tax Many services are available by phone. Amend 2010 tax   Ordering forms, instructions, and publications. Amend 2010 tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Amend 2010 tax You should receive your order within 10 days. Amend 2010 tax Asking tax questions. Amend 2010 tax Call the IRS with your tax questions at 1-800-829-1040. Amend 2010 tax Solving problems. Amend 2010 tax You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Amend 2010 tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amend 2010 tax Call your local Taxpayer Assistance Center for an appointment. Amend 2010 tax To find the number, go to www. Amend 2010 tax irs. Amend 2010 tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 2010 tax TTY/TDD equipment. Amend 2010 tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amend 2010 tax The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Amend 2010 tax These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Amend 2010 tax gsa. Amend 2010 tax gov/fedrelay. Amend 2010 tax TeleTax topics. Amend 2010 tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amend 2010 tax Checking the status of your 2012 refund. Amend 2010 tax To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Amend 2010 tax Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Amend 2010 tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 2010 tax Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2010 tax Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2010 tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amend 2010 tax Evaluating the quality of our telephone services. Amend 2010 tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amend 2010 tax One method is for a second IRS representative to listen in on or record random telephone calls. Amend 2010 tax Another is to ask some callers to complete a short survey at the end of the call. Amend 2010 tax Walk-in. Amend 2010 tax Some products and services are available on a walk-in basis. Amend 2010 tax   Products. Amend 2010 tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend 2010 tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend 2010 tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amend 2010 tax Services. Amend 2010 tax You can walk in to your local TAC most business days for personal, face-to-face tax help. Amend 2010 tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend 2010 tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amend 2010 tax No appointment is necessary—just walk in. Amend 2010 tax Before visiting, check www. Amend 2010 tax irs. Amend 2010 tax gov/localcontacts for hours of operation and services provided. Amend 2010 tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Amend 2010 tax You can leave a message and a representative will call you back within 2 business days. Amend 2010 tax All other issues will be handled without an appointment. Amend 2010 tax To call your local TAC, go to  www. Amend 2010 tax irs. Amend 2010 tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 2010 tax Mail. Amend 2010 tax You can send your order for forms, instructions, and publications to the address below. Amend 2010 tax You should receive a response within 10 days after your request is received. Amend 2010 tax  Internal Revenue Service 1201 N. Amend 2010 tax Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Amend 2010 tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend 2010 tax Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Amend 2010 tax TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Amend 2010 tax Remember, the worst thing you can do is nothing at all. Amend 2010 tax   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Amend 2010 tax You face (or your business is facing) an immediate threat of adverse action. Amend 2010 tax You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Amend 2010 tax   If you qualify for help, they will do everything they can to get your problem resolved. Amend 2010 tax You will be assigned to one advocate who will be with you at every turn. Amend 2010 tax TAS has offices in every state, the District of Columbia, and Puerto Rico. Amend 2010 tax Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Amend 2010 tax And its services are always free. Amend 2010 tax   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Amend 2010 tax The TAS tax toolkit at www. Amend 2010 tax TaxpayerAdvocate. Amend 2010 tax irs. Amend 2010 tax gov can help you understand these rights. Amend 2010 tax   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Amend 2010 tax irs. Amend 2010 tax gov/advocate. Amend 2010 tax You can also call the toll-free number at 1-877-777-4778. Amend 2010 tax Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Amend 2010 tax These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Amend 2010 tax gsa. Amend 2010 tax gov/fedrelay. Amend 2010 tax   TAS also handles large-scale or systemic problems that affect many taxpayers. Amend 2010 tax If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Amend 2010 tax irs. Amend 2010 tax gov/advocate. Amend 2010 tax Low Income Taxpayer Clinics (LITCs). Amend 2010 tax   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Amend 2010 tax Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Amend 2010 tax These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Amend 2010 tax Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Amend 2010 tax For more information and to find a clinic near you, see the LITC page on www. Amend 2010 tax irs. Amend 2010 tax gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Amend 2010 tax This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Amend 2010 tax Free tax services. Amend 2010 tax   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Amend 2010 tax Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Amend 2010 tax The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Amend 2010 tax The majority of the information and services listed in this publication are available to you free of charge. Amend 2010 tax If there is a fee associated with a resource or service, it is listed in the publication. Amend 2010 tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amend 2010 tax DVD for tax products. Amend 2010 tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Amend 2010 tax Prior-year forms, instructions, and publications. Amend 2010 tax Tax Map: an electronic research tool and finding aid. Amend 2010 tax Tax law frequently asked questions. Amend 2010 tax Tax Topics from the IRS telephone response system. Amend 2010 tax Internal Revenue Code—Title 26 of the U. Amend 2010 tax S. Amend 2010 tax Code. Amend 2010 tax Links to other Internet-based tax research materials. Amend 2010 tax Fill-in, print, and save features for most tax forms. Amend 2010 tax Internal Revenue Bulletins. Amend 2010 tax Toll-free and email technical support. Amend 2010 tax Two releases during the year. Amend 2010 tax  – The first release will ship the beginning of January 2013. Amend 2010 tax  – The final release will ship the beginning of March 2013. Amend 2010 tax Purchase the DVD from National Technical Information Service (NTIS) at www. Amend 2010 tax irs. Amend 2010 tax gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Amend 2010 tax Prev  Up  Next   Home   More Online Publications
Español

Museums

Find an A-Z list of federal and Smithsonian art and cultural museums.

The Amend 2010 Tax

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