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

When shopping for a home mortgage make sure you obtain all the relevant information:

  • Research current interest rates. Check the real estate section of your local newspaper, use the Internet, or call at least six lenders for information.
  • Check the rates for 30-year, 20-year and 15-year mortgages. You may be able to save thousands of dollars in interest charges by getting the shortest-term mortgage you can afford.
  • Ask for details on the same loan amount, loan term, and type of loan from multiple lenders so that you can compare the information. Be sure to get the Annual Percentage Rate (APR), which takes into account not only the interest rate but also points, broker fees, and other credit charges expressed as a yearly rate.
  • Ask whether the rate is fixed or adjustable. The interest rate on adjustable rate mortgage loans (ARMs) can vary a great deal over the lifetime of the mortgage. An increase of several percentage points might raise payments by hundreds of dollars per month.
  • If a loan has an adjustable rate, ask when and how the rate and loan payment could change.
  • Find out how much down payment is required. Some lenders require 20% of the home's purchase price as a down payment. But many lenders now offer loans that require less. In these cases, you may be required to purchase private mortgage insurance (PMI) to protect the lender if you fall behind on payments.
  • If PMI is required, ask what the total cost of the insurance will be. How much will the monthly mortgage payment be when the PMI premium is added and how long you will be required to carry PMI?
  • Ask if you can pay off the loan early and if there is a penalty for doing so.

There is a long list of sources for mortgages loans: mortgage banks, mortgage brokers, banks, thrifts and credit unions, home builders, real estate agencies and Internet lenders.

Tips for Working with Lenders

  • Get recommendations: Ask friends and family members for suggestions, especially if they've recently obtained a loan.
  • Check credentials: Mortgage bankers are regulated by either your state's department of banking or division of real estate. Check with the one appropriate to your state to see if a lender is in good professional standing. Mortgage brokers may be state regulated or not. If not, check with the local chapter of the National Association of Mortgage Brokers or the Better Business Bureau to see if their record is clean.
  • Do your homework: Learn about typical mortgages and ask questions when something looks amiss; a broker may be trying to pad closing costs or other fees at your expense.
  • Take care online: There are plenty of attractive deals online, but first make sure you're dealing with a reliable broker or lender.

If you're working with a broker, the National Consumer Law Center recommends you demand to know how much the broker is making from the lender as well as from any fees you might be paying. It's best to get this information upfront and in writing. Avoid a broker who is double-dipping-getting a fat premium from the lender, as well as fees from you.

The Real Estate Settlement Procedures Act (RESPA) requires lenders to give you information on all closing costs and escrow account practices. Any business relationships between the lender and closing service providers or other parties to the transaction must also be disclosed. Many of the fees are negotiable. More information is available from the Federal Trade Commission, the Federal Reserve Board, and the Department of Housing and Urban Development.

For more information on home buying and mortgages, visit Fannie Mae's website or call 202-752-7000.

The File State Taxes Online Free

File state taxes online free Index A Accrual foreign taxes, adjustments, You may have to post a bond. File state taxes online free Accrual method of accounting, Accrual method of accounting. File state taxes online free Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. File state taxes online free S. File state taxes online free losses, U. File state taxes online free S. File state taxes online free Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. File state taxes online free Beneficiary, Partner or S corporation shareholder. File state taxes online free Bond, income tax, You may have to post a bond. File state taxes online free Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. File state taxes online free Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. File state taxes online free Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. File state taxes online free Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. File state taxes online free , Income from controlled foreign corporations. File state taxes online free Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. File state taxes online free Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. File state taxes online free E Economic benefits, Specific economic benefit. File state taxes online free Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. File state taxes online free Export financing interest, Export financing interest. File state taxes online free Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. File state taxes online free Foreign corporation–U. File state taxes online free S. File state taxes online free shareholders, filing requirements, Taxes of U. File state taxes online free S. File state taxes online free Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. File state taxes online free Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. File state taxes online free S. File state taxes online free dollars. File state taxes online free Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. File state taxes online free S. File state taxes online free partners, filing requirement, Taxes of U. File state taxes online free S. File state taxes online free Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. File state taxes online free , Foreign tax refund. File state taxes online free Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. File state taxes online free Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. File state taxes online free Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. File state taxes online free S. File state taxes online free Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. File state taxes online free 8833, Report required. File state taxes online free 8865, Taxes of U. File state taxes online free S. File state taxes online free Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. File state taxes online free Functional currency, Translating foreign currency into U. File state taxes online free S. File state taxes online free dollars. File state taxes online free G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. File state taxes online free I Income from sources in U. File state taxes online free S. File state taxes online free possessions, Determining the source of income from U. File state taxes online free S. File state taxes online free possessions. File state taxes online free Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. File state taxes online free Interest, Penalties and interest. File state taxes online free Interest expense, apportioning, Interest expense. File state taxes online free International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. File state taxes online free Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. File state taxes online free S. File state taxes online free , U. File state taxes online free S. File state taxes online free Losses Allocation of, U. File state taxes online free S. File state taxes online free Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. File state taxes online free Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. File state taxes online free , Passive income. File state taxes online free Mutual fund shareholder, Mutual fund shareholder. File state taxes online free N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. File state taxes online free P Partner, Partner or S corporation shareholder. File state taxes online free , Partnership distributive share. File state taxes online free , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. File state taxes online free , Penalties and interest. File state taxes online free Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. File state taxes online free Failure to file Form 5713, Penalty for failure to file. File state taxes online free Failure to notify, foreign tax change, Failure-to-notify penalty. File state taxes online free Failure to report treaty information, Report required. File state taxes online free Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. File state taxes online free Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. File state taxes online free S. File state taxes online free dollars. File state taxes online free Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. File state taxes online free Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. File state taxes online free Reporting requirements (international boycott), Reporting requirements. File state taxes online free Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. File state taxes online free , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. File state taxes online free Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. File state taxes online free Social security taxes, Pension, unemployment, and disability fund payments. File state taxes online free Source of compensation for labor or personal services Alternative basis, Alternative basis. File state taxes online free Multi-year compensation, Multi-year compensation. File state taxes online free Time basis, Time basis. File state taxes online free Transportation income, Transportation Income State income taxes, State income taxes. File state taxes online free Subsidy, Subsidy received. File state taxes online free T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. File state taxes online free S. File state taxes online free , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. File state taxes online free S. File state taxes online free dollars. File state taxes online free U U. File state taxes online free S. File state taxes online free citizens, U. File state taxes online free S. File state taxes online free Citizens U. File state taxes online free S. File state taxes online free losses Allocation of, U. File state taxes online free S. File state taxes online free Losses U. File state taxes online free S. File state taxes online free possessions, U. File state taxes online free S. File state taxes online free possessions. File state taxes online free Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. File state taxes online free , Carryback and Carryover W Wages, Wages completely excluded. File state taxes online free When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications