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Form 1040a 2012

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Form 1040a 2012

Form 1040a 2012 28. Form 1040a 2012   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. Form 1040a 2012  The 2013 rate for business use of a vehicle is 56½ cents per mile. Form 1040a 2012 Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Form 1040a 2012 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Form 1040a 2012 This chapter covers the following topics. Form 1040a 2012 Deductions subject to the 2% limit. Form 1040a 2012 Deductions not subject to the 2% limit. Form 1040a 2012 Expenses you cannot deduct. Form 1040a 2012 You must keep records to verify your deductions. Form 1040a 2012 You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Form 1040a 2012 For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Form 1040a 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). Form 1040a 2012 You can claim the amount of expenses that is more than 2% of your adjusted gross income. Form 1040a 2012 You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Form 1040a 2012 Your adjusted gross income is the amount on Form 1040, line 38. Form 1040a 2012 Generally, you apply the 2% limit after you apply any other deduction limit. Form 1040a 2012 For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. Form 1040a 2012 Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Form 1040a 2012 Unreimbursed employee expenses (line 21). Form 1040a 2012 Tax preparation fees (line 22). Form 1040a 2012 Other expenses (line 23). Form 1040a 2012 Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Form 1040a 2012 An expense is ordinary if it is common and accepted in your trade, business, or profession. Form 1040a 2012 An expense is necessary if it is appropriate and helpful to your business. Form 1040a 2012 An expense does not have to be required to be considered necessary. Form 1040a 2012 Examples of unreimbursed employee expenses are listed next. Form 1040a 2012 The list is followed by discussions of additional unreimbursed employee expenses. Form 1040a 2012 Business bad debt of an employee. Form 1040a 2012 Education that is work related. Form 1040a 2012 (See chapter 27. Form 1040a 2012 ) Legal fees related to your job. Form 1040a 2012 Licenses and regulatory fees. Form 1040a 2012 Malpractice insurance premiums. Form 1040a 2012 Medical examinations required by an employer. Form 1040a 2012 Occupational taxes. Form 1040a 2012 Passport for a business trip. Form 1040a 2012 Subscriptions to professional journals and trade magazines related to your work. Form 1040a 2012 Travel, transportation, entertainment, and gifts related to your work. Form 1040a 2012 (See chapter 26. Form 1040a 2012 ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Form 1040a 2012 Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. Form 1040a 2012 Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Form 1040a 2012 For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Form 1040a 2012 Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Form 1040a 2012 Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Form 1040a 2012 Lobbying and political activities. Form 1040a 2012   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Form 1040a 2012 See Dues used for lobbying under Nondeductible Expenses, later. Form 1040a 2012 Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Form 1040a 2012 If you file Form 1040A, you can deduct these expenses on line 16. Form 1040a 2012 If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Form 1040a 2012 However, neither spouse can deduct more than $250 of his or her qualified expenses. Form 1040a 2012 Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Form 1040a 2012 You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Form 1040a 2012 The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Form 1040a 2012 See Publication 587 for more detailed information and a worksheet. Form 1040a 2012 Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Form 1040a 2012 You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Form 1040a 2012 Employment and outplacement agency fees. Form 1040a 2012   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Form 1040a 2012 Employer pays you back. Form 1040a 2012   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Form 1040a 2012 (See Recoveries in chapter 12. Form 1040a 2012 ) Employer pays the employment agency. Form 1040a 2012   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Form 1040a 2012 Résumé. Form 1040a 2012   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Form 1040a 2012 Travel and transportation expenses. Form 1040a 2012   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Form 1040a 2012 You can deduct the travel expenses if the trip is primarily to look for a new job. Form 1040a 2012 The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Form 1040a 2012   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Form 1040a 2012   You can choose to use the standard mileage rate to figure your car expenses. Form 1040a 2012 The 2013 rate for business use of a vehicle is 56½ cents per mile. Form 1040a 2012 See chapter 26 for more information. Form 1040a 2012 Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Form 1040a 2012 Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Form 1040a 2012 If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Form 1040a 2012 Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Form 1040a 2012 If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Form 1040a 2012 Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Form 1040a 2012 You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Form 1040a 2012 However, you cannot deduct the cost of travel as a form of education. Form 1040a 2012 Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Form 1040a 2012 You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Form 1040a 2012 For more information about depreciation, see Publication 946. Form 1040a 2012 Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Form 1040a 2012 You can also deduct assessments for benefit payments to unemployed union members. Form 1040a 2012 However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Form 1040a 2012 Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Form 1040a 2012 You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Form 1040a 2012 See Lobbying Expenses under Nondeductible Expenses, later. Form 1040a 2012 Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Form 1040a 2012 You must wear them as a condition of your employment. Form 1040a 2012 The clothes are not suitable for everyday wear. Form 1040a 2012 It is not enough that you wear distinctive clothing. Form 1040a 2012 The clothing must be specifically required by your employer. Form 1040a 2012 Nor is it enough that you do not, in fact, wear your work clothes away from work. Form 1040a 2012 The clothing must not be suitable for taking the place of your regular clothing. Form 1040a 2012 Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Form 1040a 2012 ). Form 1040a 2012 Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Form 1040a 2012 However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Form 1040a 2012 Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Form 1040a 2012 Protective clothing. Form 1040a 2012   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Form 1040a 2012   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Form 1040a 2012 Military uniforms. Form 1040a 2012   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Form 1040a 2012 However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Form 1040a 2012 In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Form 1040a 2012   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Form 1040a 2012   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Form 1040a 2012 Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Form 1040a 2012 Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Form 1040a 2012 These fees include the cost of tax preparation software programs and tax publications. Form 1040a 2012 They also include any fee you paid for electronic filing of your return. Form 1040a 2012 Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Form 1040a 2012 On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Form 1040a 2012 You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Form 1040a 2012 Some of these other expenses are explained in the following discussions. Form 1040a 2012 If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Form 1040a 2012 Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Form 1040a 2012 Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Form 1040a 2012 First report the loss in Section B of Form 4684, Casualties and Thefts. Form 1040a 2012 You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Form 1040a 2012 To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Form 1040a 2012 For other casualty and theft losses, see chapter 25. Form 1040a 2012 Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Form 1040a 2012 Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Form 1040a 2012 The fees are deductible in the year paid. Form 1040a 2012 Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Form 1040a 2012 You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Form 1040a 2012 But if you work as an employee and also use the computer in that work, see Publication 946. Form 1040a 2012 Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Form 1040a 2012 Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Form 1040a 2012 The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Form 1040a 2012 For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Form 1040a 2012 Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Form 1040a 2012 But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Form 1040a 2012 You must add the fee to the cost of the property. Form 1040a 2012 You cannot deduct the fee you pay to a broker to sell securities. Form 1040a 2012 You can use the fee only to figure gain or loss from the sale. Form 1040a 2012 See the Instructions for Form 8949 for information on how to report the fee. Form 1040a 2012 Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Form 1040a 2012 A hobby is not a business because it is not carried on to make a profit. Form 1040a 2012 See Activity not for profit in chapter 12 under Other Income. Form 1040a 2012 Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Form 1040a 2012 Deductions of pass-through entities are passed through to the partners or shareholders. Form 1040a 2012 The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Form 1040a 2012 Example. Form 1040a 2012 You are a member of an investment club that is formed solely to invest in securities. Form 1040a 2012 The club is treated as a partnership. Form 1040a 2012 The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Form 1040a 2012 In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Form 1040a 2012 However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Form 1040a 2012 Publicly offered mutual funds. Form 1040a 2012   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Form 1040a 2012 A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Form 1040a 2012   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Form 1040a 2012 This net figure is the amount you report on your return as income. Form 1040a 2012 You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Form 1040a 2012 Information returns. Form 1040a 2012   You should receive information returns from pass-through entities. Form 1040a 2012 Partnerships and S corporations. Form 1040a 2012   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. Form 1040a 2012 Nonpublicly offered mutual funds. Form 1040a 2012   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. Form 1040a 2012 You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Form 1040a 2012 Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Form 1040a 2012 Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Form 1040a 2012 You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Form 1040a 2012 You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. Form 1040a 2012 You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Form 1040a 2012 See Tax Preparation Fees , earlier. Form 1040a 2012 Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. Form 1040a 2012 Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Form 1040a 2012 If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Form 1040a 2012 If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Form 1040a 2012 Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. Form 1040a 2012 Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Form 1040a 2012 You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Form 1040a 2012 Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Form 1040a 2012 These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Form 1040a 2012 Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Form 1040a 2012 For more information about IRAs, see chapter 17. Form 1040a 2012 Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Form 1040a 2012 They are not subject to the 2% limit. Form 1040a 2012 Report these items on Schedule A (Form 1040), line 28. Form 1040a 2012 List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Form 1040a 2012 Amortizable premium on taxable bonds. Form 1040a 2012 Casualty and theft losses from income- producing property. Form 1040a 2012 Federal estate tax on income in respect of a decedent. Form 1040a 2012 Gambling losses up to the amount of gambling winnings. Form 1040a 2012 Impairment-related work expenses of persons with disabilities. Form 1040a 2012 Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Form 1040a 2012 Losses from Ponzi-type investment schemes. Form 1040a 2012 See Losses from Ponzi-type investment schemes under Theft in chapter 25. Form 1040a 2012 Repayments of more than $3,000 under a claim of right. Form 1040a 2012 Unrecovered investment in an annuity. Form 1040a 2012 Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Form 1040a 2012 You can elect to amortize the premium on taxable bonds. Form 1040a 2012 The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Form 1040a 2012 Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Form 1040a 2012 For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. Form 1040a 2012 Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Form 1040a 2012 First, report the loss in Form 4684, Section B. Form 1040a 2012 You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Form 1040a 2012 To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Form 1040a 2012 For more information on casualty and theft losses, see chapter 25. Form 1040a 2012 Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Form 1040a 2012 Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Form 1040a 2012 See Publication 559 for more information. Form 1040a 2012 Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Form 1040a 2012 You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Form 1040a 2012 You cannot deduct gambling losses that are more than your winnings. Form 1040a 2012 You cannot reduce your gambling winnings by your gambling losses and report the difference. Form 1040a 2012 You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Form 1040a 2012 Therefore, your records should show your winnings separately from your losses. Form 1040a 2012 Diary of winnings and losses. Form 1040a 2012 You must keep an accurate diary or similar record of your losses and winnings. Form 1040a 2012 Your diary should contain at least the following information. Form 1040a 2012 The date and type of your specific wager or wagering activity. Form 1040a 2012 The name and address or location of the gambling establishment. Form 1040a 2012 The names of other persons present with you at the gambling establishment. Form 1040a 2012 The amount(s) you won or lost. Form 1040a 2012 See Publication 529 for more information. Form 1040a 2012 Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Form 1040a 2012 Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. Form 1040a 2012 Self-employed. Form 1040a 2012   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Form 1040a 2012 Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. Form 1040a 2012 It is not subject to the passive activity limitations. Form 1040a 2012 Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. Form 1040a 2012 See Repayments in chapter 12 for more information. Form 1040a 2012 Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Form 1040a 2012 If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Form 1040a 2012 See chapter 10 for more information about the tax treatment of pensions and annuities. Form 1040a 2012 Nondeductible Expenses Examples of nondeductible expenses are listed next. Form 1040a 2012 The list is followed by discussions of additional nondeductible expenses. Form 1040a 2012 List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Form 1040a 2012 Burial or funeral expenses, including the cost of a cemetery lot. Form 1040a 2012 Capital expenses. Form 1040a 2012 Fees and licenses, such as car licenses, marriage licenses, and dog tags. Form 1040a 2012 Hobby losses, but see Hobby Expenses , earlier. Form 1040a 2012 Home repairs, insurance, and rent. Form 1040a 2012 Illegal bribes and kickbacks. Form 1040a 2012 See Bribes and kickbacks in chapter 11 of Publication 535. Form 1040a 2012 Losses from the sale of your home, furniture, personal car, etc. Form 1040a 2012 Personal disability insurance premiums. Form 1040a 2012 Personal, living, or family expenses. Form 1040a 2012 The value of wages never received or lost vacation time. Form 1040a 2012 Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Form 1040a 2012 See chapter 37. Form 1040a 2012 Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Form 1040a 2012 These include qualification and registration fees for primary elections. Form 1040a 2012 Legal fees. Form 1040a 2012   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Form 1040a 2012 Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Form 1040a 2012 Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Form 1040a 2012 This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Form 1040a 2012 You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Form 1040a 2012 Dues paid to airline, hotel, and luncheon clubs are not deductible. Form 1040a 2012 Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Form 1040a 2012 If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. Form 1040a 2012 Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Form 1040a 2012 This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Form 1040a 2012 Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Form 1040a 2012 Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Form 1040a 2012 Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Form 1040a 2012 However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Form 1040a 2012 See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Form 1040a 2012 Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Form 1040a 2012 Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Form 1040a 2012 You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Form 1040a 2012 See chapter 18 for information on alimony. Form 1040a 2012 Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Form 1040a 2012 These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Form 1040a 2012 Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Form 1040a 2012 Dues used for lobbying. Form 1040a 2012   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Form 1040a 2012 See Lobbying Expenses in Publication 529 for information on exceptions. Form 1040a 2012 Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Form 1040a 2012 However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Form 1040a 2012 See chapter 25. Form 1040a 2012 Example. Form 1040a 2012 A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Form 1040a 2012 The diamond falls from the ring and is never found. Form 1040a 2012 The loss of the diamond is a casualty. Form 1040a 2012 Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Form 1040a 2012 See chapter 26 for information on deductible expenses while traveling away from home. Form 1040a 2012 Meals While Working Late You cannot deduct the cost of meals while working late. Form 1040a 2012 However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. Form 1040a 2012 See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Form 1040a 2012 Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Form 1040a 2012 Custody of children. Form 1040a 2012 Breach of promise to marry suit. Form 1040a 2012 Civil or criminal charges resulting from a personal relationship. Form 1040a 2012 Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Form 1040a 2012 Preparation of a title (or defense or perfection of a title). Form 1040a 2012 Preparation of a will. Form 1040a 2012 Property claims or property settlement in a divorce. Form 1040a 2012 You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Form 1040a 2012 Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Form 1040a 2012 Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Form 1040a 2012 Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Form 1040a 2012 Accounting certificate fees paid for the initial right to practice accounting. Form 1040a 2012 Bar exam fees and incidental expenses in securing initial admission to the bar. Form 1040a 2012 Medical and dental license fees paid to get initial licensing. Form 1040a 2012 Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Form 1040a 2012 Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Form 1040a 2012 Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Form 1040a 2012 Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Form 1040a 2012 You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Form 1040a 2012 Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Form 1040a 2012 You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Form 1040a 2012 If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. Form 1040a 2012 Example. Form 1040a 2012 During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Form 1040a 2012 In earning this income, you had total expenses of $500 during the year. Form 1040a 2012 You cannot identify the amount of each expense item that is for each income item. Form 1040a 2012 Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. Form 1040a 2012 You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Form 1040a 2012 Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. Form 1040a 2012 See chapter 26 for more information on deductible travel expenses. Form 1040a 2012 Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Form 1040a 2012 However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. Form 1040a 2012 Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. Form 1040a 2012 Prev  Up  Next   Home   More Online Publications
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The Form 1040a 2012

Form 1040a 2012 6. Form 1040a 2012   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. Form 1040a 2012 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. Form 1040a 2012 Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Form 1040a 2012 S. Form 1040a 2012 Tax Treaties See chapter 7 for information about getting these publications. Form 1040a 2012 Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Form 1040a 2012 See Table 6-1 at the end of this chapter for a list of these countries. Form 1040a 2012 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. Form 1040a 2012 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. Form 1040a 2012 Treaty benefits generally are available to residents of the United States. Form 1040a 2012 They generally are not available to U. Form 1040a 2012 S. Form 1040a 2012 citizens who do not reside in the United States. Form 1040a 2012 However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Form 1040a 2012 S. Form 1040a 2012 citizens residing in the treaty countries. Form 1040a 2012 U. Form 1040a 2012 S. Form 1040a 2012 citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Form 1040a 2012 Certification of U. Form 1040a 2012 S. Form 1040a 2012 residency. Form 1040a 2012   Use Form 8802, Application for United States Residency Certification, to request certification of U. Form 1040a 2012 S. Form 1040a 2012 residency for purposes of claiming benefits under a tax treaty. Form 1040a 2012 Certification can be requested for the current and any prior calendar years. Form 1040a 2012 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. Form 1040a 2012 Common Benefits Some common tax treaty benefits are explained below. Form 1040a 2012 The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Form 1040a 2012 Benefits provided by certain treaties are not provided by others. Form 1040a 2012 Personal service income. Form 1040a 2012 If you are a U. Form 1040a 2012 S. Form 1040a 2012 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. Form 1040a 2012 Professors and teachers. Form 1040a 2012 If you are a U. Form 1040a 2012 S. Form 1040a 2012 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. Form 1040a 2012 Students, trainees, and apprentices. Form 1040a 2012 If you are a U. Form 1040a 2012 S. Form 1040a 2012 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. Form 1040a 2012 Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Form 1040a 2012 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. Form 1040a 2012 Pensions and annuities. Form 1040a 2012 If you are a U. Form 1040a 2012 S. Form 1040a 2012 resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Form 1040a 2012 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. Form 1040a 2012 Investment income. Form 1040a 2012 If you are a U. Form 1040a 2012 S. Form 1040a 2012 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. Form 1040a 2012 Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Form 1040a 2012 Tax credit provisions. Form 1040a 2012 If you are a U. Form 1040a 2012 S. Form 1040a 2012 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. Form 1040a 2012 Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Form 1040a 2012 S. Form 1040a 2012 tax on the income. Form 1040a 2012 Nondiscrimination provisions. Form 1040a 2012 Most U. Form 1040a 2012 S. Form 1040a 2012 tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Form 1040a 2012 S. Form 1040a 2012 citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Form 1040a 2012 Saving clauses. Form 1040a 2012 U. Form 1040a 2012 S. Form 1040a 2012 treaties contain saving clauses that provide that the treaties do not affect the U. Form 1040a 2012 S. Form 1040a 2012 taxation of its own citizens and residents. Form 1040a 2012 As a result, U. Form 1040a 2012 S. Form 1040a 2012 citizens and residents generally cannot use the treaty to reduce their U. Form 1040a 2012 S. Form 1040a 2012 tax liability. Form 1040a 2012 However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Form 1040a 2012 S. Form 1040a 2012 citizens or residents. Form 1040a 2012 It is important that you examine the applicable saving clause to determine if an exception applies. Form 1040a 2012 More information on treaties. Form 1040a 2012   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. Form 1040a 2012 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. Form 1040a 2012 S. Form 1040a 2012 ” appears in the treaty exemption discussions in Publication 901. Form 1040a 2012   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Form 1040a 2012 Competent Authority Assistance If you are a U. Form 1040a 2012 S. Form 1040a 2012 citizen or resident alien, you can request assistance from the U. Form 1040a 2012 S. Form 1040a 2012 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. Form 1040a 2012 You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Form 1040a 2012 The U. Form 1040a 2012 S. Form 1040a 2012 competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Form 1040a 2012 Effect of request for assistance. Form 1040a 2012   If your request provides a basis for competent authority assistance, the U. Form 1040a 2012 S. Form 1040a 2012 competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Form 1040a 2012 How to make your request. Form 1040a 2012   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Form 1040a 2012 You are denied treaty benefits. Form 1040a 2012 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. Form 1040a 2012   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. Form 1040a 2012 Some of the steps you should consider taking include the following. Form 1040a 2012 Filing a protective claim for credit or refund of U. Form 1040a 2012 S. Form 1040a 2012 taxes. Form 1040a 2012 Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Form 1040a 2012 Avoiding the lapse or termination of your right to appeal any tax determination. Form 1040a 2012 Complying with all applicable procedures for invoking competent authority consideration. Form 1040a 2012 Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Form 1040a 2012 S. Form 1040a 2012 or treaty country tax. Form 1040a 2012 Taxpayers can consult with the U. Form 1040a 2012 S. Form 1040a 2012 competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Form 1040a 2012   The request should contain all essential items of information, including the following items. Form 1040a 2012 A reference to the treaty and the treaty provisions on which the request is based. Form 1040a 2012 The years and amounts involved in both U. Form 1040a 2012 S. Form 1040a 2012 dollars and foreign currency. Form 1040a 2012 A brief description of the issues for which competent authority assistance is requested. Form 1040a 2012   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Form 1040a 2012 Revenue Procedure 2006-54 is available at www. Form 1040a 2012 irs. Form 1040a 2012 gov/irb/2006-49_IRB/ar13. Form 1040a 2012 html. Form 1040a 2012   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Form 1040a 2012 S. Form 1040a 2012 competent authority assistance under tax treaties. Form 1040a 2012 As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Form 1040a 2012    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. Form 1040a 2012   In the case of U. Form 1040a 2012 S. Form 1040a 2012 - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Form 1040a 2012 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. Form 1040a 2012 Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Form 1040a 2012 This table is updated through October 31, 2013. Form 1040a 2012 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. Form 1040a 2012 You can obtain the text of most U. Form 1040a 2012 S. Form 1040a 2012 treaties at IRS. Form 1040a 2012 gov. Form 1040a 2012 You also can request the text of treaties from the Department of Treasury at the following address. Form 1040a 2012 Department of Treasury Office of Business and Public Liaison Rm. Form 1040a 2012 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. Form 1040a 2012 S. Form 1040a 2012 Virgin Islands, you can call the IRS at 1-800-829-1040. Form 1040a 2012 Table 6–1. Form 1040a 2012 List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Form 1040a 2012 D. Form 1040a 2012 ) Australia TIAS 10773 Dec. Form 1040a 2012 1, 1983 1986-2 C. Form 1040a 2012 B. Form 1040a 2012 220 1986-2 C. Form 1040a 2012 B. Form 1040a 2012 246 Protocol TIAS Jan. Form 1040a 2012 1, 2004     Austria TIAS Jan. Form 1040a 2012 1, 1999     Bangladesh TIAS Jan. Form 1040a 2012 1, 2007     Barbados TIAS 11090 Jan. Form 1040a 2012 1, 1984 1991-2 C. Form 1040a 2012 B. Form 1040a 2012 436 1991-2 C. Form 1040a 2012 B. Form 1040a 2012 466 Protocol TIAS Jan. Form 1040a 2012 1, 2005     Belgium TIAS Jan. Form 1040a 2012 1, 2008     Bulgaria TIAS Jan. Form 1040a 2012 1, 2009     Canada2 TIAS 11087 Jan. Form 1040a 2012 1, 1985 1986-2 C. Form 1040a 2012 B. Form 1040a 2012 258 1987-2 C. Form 1040a 2012 B. Form 1040a 2012 298 Protocol TIAS Jan. Form 1040a 2012 1, 2009     China, People's Republic of TIAS 12065 Jan. Form 1040a 2012 1, 1987 1988-1 C. Form 1040a 2012 B. Form 1040a 2012 414 1988-1 C. Form 1040a 2012 B. Form 1040a 2012 447 Commonwealth of Independent States3 TIAS 8225 Jan. Form 1040a 2012 1, 1976 1976-2 C. Form 1040a 2012 B. Form 1040a 2012 463 1976-2 C. Form 1040a 2012 B. Form 1040a 2012 475 Cyprus TIAS 10965 Jan. Form 1040a 2012 1, 1986 1989-2 C. Form 1040a 2012 B. Form 1040a 2012 280 1989-2 C. Form 1040a 2012 B. Form 1040a 2012 314 Czech Republic TIAS Jan. Form 1040a 2012 1, 1993     Denmark TIAS Jan. Form 1040a 2012 1, 2001     Protocol TIAS Jan. Form 1040a 2012 1, 2008     Egypt TIAS 10149 Jan. Form 1040a 2012 1, 1982 1982-1 C. Form 1040a 2012 B. Form 1040a 2012 219 1982-1 C. Form 1040a 2012 B. Form 1040a 2012 243 Estonia TIAS Jan. Form 1040a 2012 1, 2000     Finland TIAS 12101 Jan. Form 1040a 2012 1, 1991     Protocol TIAS Jan. Form 1040a 2012 1, 2008     France TIAS Jan. Form 1040a 2012 1, 1996     Protocol TIAS Jan. Form 1040a 2012 1, 2009     Germany TIAS Jan. Form 1040a 2012 1, 1990     Protocol TIAS Jan. Form 1040a 2012 1, 2008     Greece TIAS 2902 Jan. Form 1040a 2012 1, 1953 1958-2 C. Form 1040a 2012 B. Form 1040a 2012 1054 T. Form 1040a 2012 D. Form 1040a 2012 6109, 1954-2 C. Form 1040a 2012 B. Form 1040a 2012 638 Hungary TIAS 9560 Jan. Form 1040a 2012 1, 1980 1980-1 C. Form 1040a 2012 B. Form 1040a 2012 333 1980-1 C. Form 1040a 2012 B. Form 1040a 2012 354 Iceland TIAS 8151 Jan. Form 1040a 2012 1, 2009     India TIAS Jan. Form 1040a 2012 1, 1991     Indonesia TIAS 11593 Jan. Form 1040a 2012 1, 1990     Ireland TIAS Jan. Form 1040a 2012 1, 1998     Israel TIAS Jan. Form 1040a 2012 1, 1995     Italy TIAS Jan. Form 1040a 2012 1, 2010     Jamaica TIAS 10207 Jan. Form 1040a 2012 1, 1982 1982-1 C. Form 1040a 2012 B. Form 1040a 2012 257 1982-1 C. Form 1040a 2012 B. Form 1040a 2012 291 Japan TIAS Jan. Form 1040a 2012 1, 2005     Kazakhstan TIAS Jan. Form 1040a 2012 1, 1996     Korea, South TIAS 9506 Jan. Form 1040a 2012 1, 1980 1979-2 C. Form 1040a 2012 B. Form 1040a 2012 435 1979-2 C. Form 1040a 2012 B. Form 1040a 2012 458 Latvia TIAS Jan. Form 1040a 2012 1, 2000     Lithuania TIAS Jan. Form 1040a 2012 1, 2000     Luxembourg TIAS Jan. Form 1040a 2012 1, 2001     Malta TIAS Jan. Form 1040a 2012 1, 2011     Mexico TIAS Jan. Form 1040a 2012 1,1994     Protocol TIAS Jan. Form 1040a 2012 1, 2004               Table 6–1 (continued). Form 1040a 2012 Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Form 1040a 2012 D. Form 1040a 2012 ) Morocco TIAS 10195 Jan. Form 1040a 2012 1, 1981 1982-2 C. Form 1040a 2012 B. Form 1040a 2012 405 1982-2 C. Form 1040a 2012 B. Form 1040a 2012 427 Netherlands TIAS Jan. Form 1040a 2012 1, 1994     Protocol TIAS Jan. Form 1040a 2012 1, 2005     New Zealand TIAS 10772 Nov. Form 1040a 2012 2, 1983 1990-2 C. Form 1040a 2012 B. Form 1040a 2012 274 1990-2 C. Form 1040a 2012 B. Form 1040a 2012 303 Protocol TIAS Jan. Form 1040a 2012 1, 2011     Norway TIAS 7474 Jan. Form 1040a 2012 1, 1971 1973-1 C. Form 1040a 2012 B. Form 1040a 2012 669 1973-1 C. Form 1040a 2012 B. Form 1040a 2012 693 Protocol TIAS 10205 Jan. Form 1040a 2012 1, 1982 1982-2 C. Form 1040a 2012 B. Form 1040a 2012 440 1982-2 C. Form 1040a 2012 B. Form 1040a 2012 454 Pakistan TIAS 4232 Jan. Form 1040a 2012 1, 1959 1960-2 C. Form 1040a 2012 B. Form 1040a 2012 646 T. Form 1040a 2012 D. Form 1040a 2012 6431, 1960-1 C. Form 1040a 2012 B. Form 1040a 2012 755 Philippines TIAS 10417 Jan. Form 1040a 2012 1, 1983 1984-2 C. Form 1040a 2012 B. Form 1040a 2012 384 1984-2 C. Form 1040a 2012 B. Form 1040a 2012 412 Poland TIAS 8486 Jan. Form 1040a 2012 1, 1974 1977-1 C. Form 1040a 2012 B. Form 1040a 2012 416 1977-1 C. Form 1040a 2012 B. Form 1040a 2012 427 Portugal TIAS Jan. Form 1040a 2012 1, 1996     Romania TIAS 8228 Jan. Form 1040a 2012 1, 1974 1976-2 C. Form 1040a 2012 B. Form 1040a 2012 492 1976-2 C. Form 1040a 2012 B. Form 1040a 2012 504 Russia TIAS Jan. Form 1040a 2012 1, 1994     Slovak Republic TIAS Jan. Form 1040a 2012 1, 1993     Slovenia TIAS Jan. Form 1040a 2012 1, 2002     South Africa TIAS Jan. Form 1040a 2012 1, 1998     Spain TIAS Jan. Form 1040a 2012 1, 1991     Sri Lanka TIAS Jan. Form 1040a 2012 1, 2004     Sweden TIAS Jan. Form 1040a 2012 1, 1996     Protocol TIAS Jan. Form 1040a 2012 1, 2007     Switzerland TIAS Jan. Form 1040a 2012 1, 1998     Thailand TIAS Jan. Form 1040a 2012 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Form 1040a 2012 1, 1970 1971-2 C. Form 1040a 2012 B. Form 1040a 2012 479   Tunisia TIAS Jan. Form 1040a 2012 1, 1990     Turkey TIAS Jan. Form 1040a 2012 1, 1998     Ukraine TIAS Jan. Form 1040a 2012 1, 2001     United Kingdom TIAS Jan. Form 1040a 2012 1, 2004     Venezuela TIAS Jan. Form 1040a 2012 1, 2000      1(TIAS) — Treaties and Other International Act Series. Form 1040a 2012  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Form 1040a 2012 3The U. Form 1040a 2012 S. Form 1040a 2012 -U. Form 1040a 2012 S. Form 1040a 2012 S. Form 1040a 2012 R. Form 1040a 2012 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Form 1040a 2012 Prev  Up  Next   Home   More Online Publications