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File My 2012 Tax Return

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File My 2012 Tax Return

File my 2012 tax return 9. File my 2012 tax return   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. File my 2012 tax return Most treaties require that the nonresident alien be a resident of the treaty country to qualify. File my 2012 tax return However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. File my 2012 tax return See Table 9-1 for a list of tax treaty countries. File my 2012 tax return You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. File my 2012 tax return See Income Entitled to Tax Treaty Benefits in chapter 8. File my 2012 tax return 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. File my 2012 tax return Useful Items - You may want to see: Publication 901 U. File my 2012 tax return S. File my 2012 tax return Tax Treaties Form (and Instructions) 1040NR U. File my 2012 tax return S. File my 2012 tax return Nonresident Alien Income Tax Return 1040NR-EZ U. File my 2012 tax return S. File my 2012 tax return 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. File my 2012 tax return Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. File my 2012 tax return 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%. File my 2012 tax return Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. File my 2012 tax return Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. File my 2012 tax return 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. File my 2012 tax return 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. File my 2012 tax return Example. File my 2012 tax return 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. File my 2012 tax return 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. File my 2012 tax return His dividends are not effectively connected with that business. File my 2012 tax return He has no deductions other than his own personal exemption. File my 2012 tax return 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. File my 2012 tax return 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. File my 2012 tax return The conditions for claiming the exemptions vary under each tax treaty. File my 2012 tax return For more information about the conditions under a particular tax treaty, see Publication 901. File my 2012 tax return Or, you may download the complete text of most U. File my 2012 tax return S. File my 2012 tax return tax treaties at IRS. File my 2012 tax return gov. File my 2012 tax return Technical explanations for many of those treaties are also available at that site. File my 2012 tax return Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. File my 2012 tax return These types of income may be exempt from U. File my 2012 tax return S. File my 2012 tax return tax or may be subject to a reduced rate of tax. File my 2012 tax return For more information, see Publication 901 or the applicable tax treaty. File my 2012 tax return 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. File my 2012 tax return 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. File my 2012 tax return Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. File my 2012 tax return Spending part of a day in the United States counts as a day of presence. File my 2012 tax return 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. File my 2012 tax return Note. File my 2012 tax return 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. File my 2012 tax return 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. File my 2012 tax return S. File my 2012 tax return income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. File my 2012 tax return Many treaties also provide an exemption for engaging in research. File my 2012 tax return Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. File my 2012 tax return A substantial part of that person's time must be devoted to those duties. File my 2012 tax return 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. File my 2012 tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. File my 2012 tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. File my 2012 tax return Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. File my 2012 tax return However, a difference exists among treaties as to who qualifies for this benefit. File my 2012 tax return Under many treaties, aliens admitted to the United States for permanent residence do not qualify. File my 2012 tax return Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. File my 2012 tax return Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. File my 2012 tax return Chapter 10 of this publication also has information for employees of foreign governments. File my 2012 tax return 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. File my 2012 tax return 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. File my 2012 tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. File my 2012 tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. File my 2012 tax return Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. File my 2012 tax return Generally, gains from the sale or exchange of real property located in the United States are taxable. File my 2012 tax return Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. File my 2012 tax return U. File my 2012 tax return S. File my 2012 tax return 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. File my 2012 tax return (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. File my 2012 tax return ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. File my 2012 tax return This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. File my 2012 tax return See Reporting Treaty Benefits Claimed . File my 2012 tax return In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. File my 2012 tax return S. File my 2012 tax return tax under the treaty. File my 2012 tax return 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). File my 2012 tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. File my 2012 tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. File my 2012 tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. File my 2012 tax return Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. File my 2012 tax return 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. File my 2012 tax return Include this tax on Form 1040, line 61. File my 2012 tax return On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. File my 2012 tax return Example. File my 2012 tax return Jacques Dubois, who is a resident of the United States under Article 4 of the U. File my 2012 tax return S. File my 2012 tax return -France income tax treaty, receives French social security benefits. File my 2012 tax return Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. File my 2012 tax return Mr. File my 2012 tax return Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. File my 2012 tax return Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. File my 2012 tax return S. File my 2012 tax return resident receives social security benefits from Canada or Germany, those benefits are treated for U. File my 2012 tax return S. File my 2012 tax return income tax purposes as if they were received under the social security legislation of the United States. File my 2012 tax return 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. File my 2012 tax return You are not required to file a Form 8833 for those benefits. File my 2012 tax return 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. File my 2012 tax return Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. File my 2012 tax return However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. File my 2012 tax return S. File my 2012 tax return 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). File my 2012 tax return This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. File my 2012 tax return Some exceptions to the saving clause apply to all resident aliens (for example, under the U. File my 2012 tax return S. File my 2012 tax return -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). File my 2012 tax return 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. File my 2012 tax return Saving clause. File my 2012 tax return   Most tax treaties have a saving clause. File my 2012 tax return A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. File my 2012 tax return Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. File my 2012 tax return 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. File my 2012 tax return Read the treaty to find out if it has a saving clause and an exception to it. File my 2012 tax return Time limit for claiming treaty exemptions. File my 2012 tax return   Many treaties limit the number of years you can claim a treaty exemption. File my 2012 tax return For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. File my 2012 tax return Once you reach this limit, you can no longer claim the treaty exemption. File my 2012 tax return See the treaty or Publication 901 for the time limits that apply. File my 2012 tax return How to report income on your tax return. File my 2012 tax return   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. File my 2012 tax return S. File my 2012 tax return tax under the treaty. File my 2012 tax return 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). File my 2012 tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. File my 2012 tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. File my 2012 tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. File my 2012 tax return Example. File my 2012 tax return Mr. File my 2012 tax return Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. File my 2012 tax return He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. File my 2012 tax return S. File my 2012 tax return tax in those years under Article 20 of the U. File my 2012 tax return S. File my 2012 tax return -People's Republic of China income tax treaty. File my 2012 tax return On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. File my 2012 tax return Even though Mr. File my 2012 tax return 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. File my 2012 tax return S. File my 2012 tax return -People's Republic of China treaty dated April 30, 1984. File my 2012 tax return Mr. File my 2012 tax return Yu should submit Form W-9 and the required statement to the payor. File my 2012 tax return 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. File my 2012 tax return See below, for the situations where you are not required to file Form 8833. File my 2012 tax return You must file a U. File my 2012 tax return S. File my 2012 tax return tax return and Form 8833 if you claim the following treaty benefits. File my 2012 tax return You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. File my 2012 tax return S. File my 2012 tax return real property interest based on a treaty. File my 2012 tax return You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. File my 2012 tax return 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. File my 2012 tax return These are the more common situations for which Form 8833 is required. File my 2012 tax return Exceptions. File my 2012 tax return   You do not have to file Form 8833 for any of the following situations. File my 2012 tax return 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. File my 2012 tax return 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. File my 2012 tax return This includes taxable scholarship and fellowship grants. File my 2012 tax return You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. File my 2012 tax return 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. File my 2012 tax return The payments or items of income that are otherwise required to be disclosed total no more than $10,000. File my 2012 tax return 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. File my 2012 tax return S. File my 2012 tax return corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. File my 2012 tax return S. File my 2012 tax return financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. File my 2012 tax return S. File my 2012 tax return financial institution, qualified intermediary, or withholding foreign partnership or trust. File my 2012 tax return 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. File my 2012 tax return Penalty for failure to provide required information on Form 8833. File my 2012 tax return   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. File my 2012 tax return Additional information. File my 2012 tax return   For additional information, see section 301. File my 2012 tax return 6114-1(c) of the Income Tax Regulations. File my 2012 tax return Table 9-1. File my 2012 tax return Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File my 2012 tax return D. File my 2012 tax return ) Australia TIAS 10773 Dec. File my 2012 tax return 1, 1983 1986-2 C. File my 2012 tax return B. File my 2012 tax return 220 1986-2 C. File my 2012 tax return B. File my 2012 tax return 246 Protocol TIAS Jan. File my 2012 tax return 1, 2004     Austria TIAS Jan. File my 2012 tax return 1, 1999     Bangladesh TIAS Jan. File my 2012 tax return 1, 2007     Barbados TIAS 11090 Jan. File my 2012 tax return 1, 1984 1991-2 C. File my 2012 tax return B. File my 2012 tax return 436 1991-2 C. File my 2012 tax return B. File my 2012 tax return 466 Protocol TIAS Jan. File my 2012 tax return 1, 1994     Protocol TIAS Jan. File my 2012 tax return 1, 2005     Belgium TIAS Jan. File my 2012 tax return 1, 2008     Bulgaria TIAS Jan. File my 2012 tax return 1, 2009     Canada2 TIAS 11087 Jan. File my 2012 tax return 1, 1985 1986-2 C. File my 2012 tax return B. File my 2012 tax return 258 1987-2 C. File my 2012 tax return B. File my 2012 tax return 298 Protocol TIAS Jan. File my 2012 tax return 1, 1996     Protocol TIAS Dec. File my 2012 tax return 16, 1997     Protocol TIAS Jan. File my 2012 tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. File my 2012 tax return 1, 1987 1988-1 C. File my 2012 tax return B. File my 2012 tax return 414 1988-1 C. File my 2012 tax return B. File my 2012 tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. File my 2012 tax return 1, 1976 1976-2 C. File my 2012 tax return B. File my 2012 tax return 463 1976-2 C. File my 2012 tax return B. File my 2012 tax return 475 Cyprus TIAS 10965 Jan. File my 2012 tax return 1, 1986 1989-2 C. File my 2012 tax return B. File my 2012 tax return 280 1989-2 C. File my 2012 tax return B. File my 2012 tax return 314 Czech Republic TIAS Jan. File my 2012 tax return 1, 1993     Denmark TIAS Jan. File my 2012 tax return 1, 2001     Protocol TIAS Jan. File my 2012 tax return 1, 2008     Egypt TIAS 10149 Jan. File my 2012 tax return 1, 1982 1982-1 C. File my 2012 tax return B. File my 2012 tax return 219 1982-1 C. File my 2012 tax return B. File my 2012 tax return 243 Estonia TIAS Jan. File my 2012 tax return 1, 2000     Finland TIAS 12101 Jan. File my 2012 tax return 1, 1991     Protocol TIAS Jan. File my 2012 tax return 1, 2008     France TIAS Jan. File my 2012 tax return 1, 1996     Protocol TIAS Jan. File my 2012 tax return 1, 2007     Protocol TIAS Jan. File my 2012 tax return 1, 2010     Germany TIAS Jan. File my 2012 tax return 1, 1990     Protocol TIAS Jan. File my 2012 tax return 1, 2008     Greece TIAS 2902 Jan. File my 2012 tax return 1, 1953 1958-2 C. File my 2012 tax return B. File my 2012 tax return 1054 T. File my 2012 tax return D. File my 2012 tax return 6109, 1954-2 C. File my 2012 tax return B. File my 2012 tax return 638 Hungary TIAS 9560 Jan. File my 2012 tax return 1, 1980 1980-1 C. File my 2012 tax return B. File my 2012 tax return 333 1980-1 C. File my 2012 tax return B. File my 2012 tax return 354 Iceland TIAS Jan. File my 2012 tax return 1, 2009     India TIAS Jan. File my 2012 tax return 1, 1991     Indonesia TIAS 11593 Jan. File my 2012 tax return 1, 1990     Ireland TIAS Jan. File my 2012 tax return 1, 1998     Israel TIAS Jan. File my 2012 tax return 1, 1995     Italy TIAS Jan. File my 2012 tax return 1, 2010     Jamaica TIAS 10207 Jan. File my 2012 tax return 1, 1982 1982-1 C. File my 2012 tax return B. File my 2012 tax return 257 1982-1 C. File my 2012 tax return B. File my 2012 tax return 291 Japan TIAS Jan. File my 2012 tax return 1, 2005     Kazakhstan TIAS Jan. File my 2012 tax return 1, 1996     Korea, South TIAS 9506 Jan. File my 2012 tax return 1, 1980 1979-2 C. File my 2012 tax return B. File my 2012 tax return 435 1979-2 C. File my 2012 tax return B. File my 2012 tax return 458 Latvia TIAS Jan. File my 2012 tax return 1, 2000     Lithuania TIAS Jan. File my 2012 tax return 1, 2000     Luxembourg TIAS Jan. File my 2012 tax return 1, 2001     Malta TIAS Jan. File my 2012 tax return 1, 2011     Mexico TIAS Jan. File my 2012 tax return 1, 1994 1994-2 C. File my 2012 tax return B. File my 2012 tax return 424 1994-2 C. File my 2012 tax return B. File my 2012 tax return 489 Protocol TIAS Oct. File my 2012 tax return 26, 1995     Protocol TIAS Jan. File my 2012 tax return 1, 2004     Morocco TIAS 10195 Jan. File my 2012 tax return 1, 1981 1982-2 C. File my 2012 tax return B. File my 2012 tax return 405 1982-2 C. File my 2012 tax return B. File my 2012 tax return 427 Netherlands TIAS Jan. File my 2012 tax return 1, 1994     Protocol TIAS Jan. File my 2012 tax return 1, 2005     New Zealand TIAS 10772 Nov. File my 2012 tax return 2, 1983 1990-2 C. File my 2012 tax return B. File my 2012 tax return 274 1990-2 C. File my 2012 tax return B. File my 2012 tax return 303 Protocol TIAS Jan. File my 2012 tax return 1, 2011     Norway TIAS 7474 Jan. File my 2012 tax return 1, 1971 1973-1 C. File my 2012 tax return B. File my 2012 tax return 669 1973-1 C. File my 2012 tax return B. File my 2012 tax return 693 Protocol TIAS 10205 Jan. File my 2012 tax return 1, 1982 1982-2 C. File my 2012 tax return B. File my 2012 tax return 440 1982-2 C. File my 2012 tax return B. File my 2012 tax return 454 Pakistan TIAS 4232 Jan. File my 2012 tax return 1, 1959 1960-2 C. File my 2012 tax return B. File my 2012 tax return 646 T. File my 2012 tax return D. File my 2012 tax return 6431, 1960-1 C. File my 2012 tax return B. File my 2012 tax return 755 Philippines TIAS 10417 Jan. File my 2012 tax return 1, 1983 1984-2 C. File my 2012 tax return B. File my 2012 tax return 384 1984-2 C. File my 2012 tax return B. File my 2012 tax return 412 Poland TIAS 8486 Jan. File my 2012 tax return 1, 1974 1977-1 C. File my 2012 tax return B. File my 2012 tax return 416 1977-1 C. File my 2012 tax return B. File my 2012 tax return 427 Portugal TIAS Jan. File my 2012 tax return 1, 1996     Romania TIAS 8228 Jan. File my 2012 tax return 1, 1974 1976-2 C. File my 2012 tax return B. File my 2012 tax return 492 1976-2 C. File my 2012 tax return B. File my 2012 tax return 504 Russia TIAS Jan. File my 2012 tax return 1, 1994     Slovak Republic TIAS Jan. File my 2012 tax return 1, 1993     Slovenia TIAS Jan. File my 2012 tax return 1, 2002     South Africa TIAS Jan. File my 2012 tax return 1, 1998     Spain TIAS Jan. File my 2012 tax return 1, 1991     Sri Lanka TIAS Jan. File my 2012 tax return 1, 2004     Sweden TIAS Jan. File my 2012 tax return 1, 1996     Protocol TIAS Jan. File my 2012 tax return 1, 2007     Switzerland TIAS Jan. File my 2012 tax return 1, 1998     Thailand TIAS Jan. File my 2012 tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. File my 2012 tax return 1, 1970 1971-2 C. File my 2012 tax return B. File my 2012 tax return 479   Tunisia TIAS Jan. File my 2012 tax return 1, 1990     Turkey TIAS Jan. File my 2012 tax return 1, 1998     Ukraine TIAS Jan. File my 2012 tax return 1, 2001     United Kingdom TIAS Jan. File my 2012 tax return 1, 2004     Venezuela TIAS Jan. File my 2012 tax return 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. File my 2012 tax return 3The U. File my 2012 tax return S. File my 2012 tax return -U. File my 2012 tax return S. File my 2012 tax return S. File my 2012 tax return R. File my 2012 tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. File my 2012 tax return Prev  Up  Next   Home   More Online Publications
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File my 2012 tax return Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. File my 2012 tax return Expenses that qualify for an itemized deduction generally include: File my 2012 tax return Business travel away from home File my 2012 tax return Business use of your car File my 2012 tax return Business meals and entertainment File my 2012 tax return Travel File my 2012 tax return Use of your home File my 2012 tax return Education File my 2012 tax return Supplies File my 2012 tax return Tools File my 2012 tax return Miscellaneous expenses File my 2012 tax return You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). File my 2012 tax return If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. File my 2012 tax return An accountable plan must meet three requirements: File my 2012 tax return You must have paid or incurred expenses that are deductible while performing services as an employee. File my 2012 tax return File my 2012 tax return You must adequately account to your employer for these expenses within a reasonable time period. File my 2012 tax return File my 2012 tax return You must return any excess reimbursement or allowance within a reasonable time period. File my 2012 tax return If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. File my 2012 tax return Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. File my 2012 tax return For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). File my 2012 tax return