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Free tax preparation software Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Free tax preparation software Tax-deferred plans. Free tax preparation software Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Free tax preparation software Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Free tax preparation software S. Free tax preparation software Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Free tax preparation software That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Free tax preparation software Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Free tax preparation software Saving clause. Free tax preparation software   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Free tax preparation software S. Free tax preparation software citizens) or of the United States to tax its residents or citizens (including U. Free tax preparation software S. Free tax preparation software citizens who are residents of the foreign country). Free tax preparation software This provision is known as the “saving clause. Free tax preparation software ”   For example, an individual who is a U. Free tax preparation software S. Free tax preparation software citizen and a resident of Canada may have dividend income from a U. Free tax preparation software S. Free tax preparation software corporation. Free tax preparation software The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Free tax preparation software Even though a resident of Canada, the individual is a U. Free tax preparation software S. Free tax preparation software citizen and the saving clause overrides the treaty article that limits the U. Free tax preparation software S. Free tax preparation software tax to 15%. Free tax preparation software    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Free tax preparation software Treaty-based position. Free tax preparation software   If you take the position that any U. Free tax preparation software S. Free tax preparation software tax is overruled or otherwise reduced by a U. Free tax preparation software S. Free tax preparation software treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Free tax preparation software Personal Services A U. Free tax preparation software S. Free tax preparation software citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Free tax preparation software Income from employment (Article XV). Free tax preparation software   Income U. Free tax preparation software S. Free tax preparation software residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Free tax preparation software If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Free tax preparation software    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Free tax preparation software Example. Free tax preparation software You are a U. Free tax preparation software S. Free tax preparation software resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Free tax preparation software During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Free tax preparation software Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Free tax preparation software Pay received by a U. Free tax preparation software S. Free tax preparation software resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Free tax preparation software S. Free tax preparation software resident is exempt from Canadian tax. Free tax preparation software Income from self-employment (Article VII). Free tax preparation software   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Free tax preparation software This income is treated as business profits, and deductions similar to those allowed under U. Free tax preparation software S. Free tax preparation software law are allowable. Free tax preparation software   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Free tax preparation software The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Free tax preparation software   You may be considered to have a permanent establishment if you meet certain conditions. Free tax preparation software For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Free tax preparation software Public entertainers (Article XVI). Free tax preparation software   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Free tax preparation software However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Free tax preparation software Compensation paid by the U. Free tax preparation software S. Free tax preparation software Government (Article XIX). Free tax preparation software   Wages, salaries, and similar income (other than pensions) paid to a U. Free tax preparation software S. Free tax preparation software citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Free tax preparation software   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Free tax preparation software Students and apprentices (Article XX). Free tax preparation software   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Free tax preparation software The recipient must be or must have been a U. Free tax preparation software S. Free tax preparation software resident immediately before visiting Canada. Free tax preparation software   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Free tax preparation software Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Free tax preparation software S. Free tax preparation software residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Free tax preparation software Canadian pensions and annuities paid to U. Free tax preparation software S. Free tax preparation software residents may be taxed by the United States, but the amount of any pension included in income for U. Free tax preparation software S. Free tax preparation software tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Free tax preparation software Pensions. Free tax preparation software   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Free tax preparation software It includes pensions paid by private employers and the government for services rendered. Free tax preparation software   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Free tax preparation software   Pensions do not include social security benefits. Free tax preparation software Roth IRAs. Free tax preparation software   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Free tax preparation software S. Free tax preparation software tax if paid to a U. Free tax preparation software S. Free tax preparation software resident. Free tax preparation software In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Free tax preparation software However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Free tax preparation software Tax-deferred plans. Free tax preparation software   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Free tax preparation software S. Free tax preparation software tax, even if it is not distributed. Free tax preparation software However, a U. Free tax preparation software S. Free tax preparation software citizen or resident can elect to defer U. Free tax preparation software S. Free tax preparation software tax on income from the plan until the income is distributed. Free tax preparation software Form 8891 is used to make the election. Free tax preparation software Annuities. Free tax preparation software    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Free tax preparation software Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Free tax preparation software Special rules. Free tax preparation software    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Free tax preparation software Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Free tax preparation software Social security benefits. Free tax preparation software   U. Free tax preparation software S. Free tax preparation software social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Free tax preparation software Alimony. Free tax preparation software   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Free tax preparation software S. Free tax preparation software residents are exempt from Canadian tax. Free tax preparation software For purposes of U. Free tax preparation software S. Free tax preparation software tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Free tax preparation software Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Free tax preparation software Dividends (Article X). Free tax preparation software   For Canadian source dividends received by U. Free tax preparation software S. Free tax preparation software residents, the Canadian income tax generally may not be more than 15%. Free tax preparation software   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Free tax preparation software However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Free tax preparation software   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Free tax preparation software Interest (Article XI). Free tax preparation software   Generally, Canadian source interest received by U. Free tax preparation software S. Free tax preparation software residents is exempt from Canadian income tax. Free tax preparation software   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Free tax preparation software Gains from the sale of property (Article XIII). Free tax preparation software   Generally, gains from the sale of personal property by a U. Free tax preparation software S. Free tax preparation software resident having no permanent establishment in Canada are exempt from Canadian income tax. Free tax preparation software However, the exemption from Canadian tax does not apply to gains realized by U. Free tax preparation software S. Free tax preparation software residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Free tax preparation software   If the property subject to Canadian tax is a capital asset and was owned by the U. Free tax preparation software S. Free tax preparation software resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Free tax preparation software Royalties (Article XII). Free tax preparation software   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Free tax preparation software   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Free tax preparation software   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Free tax preparation software Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Free tax preparation software Gambling losses. Free tax preparation software   Canadian residents may deduct gambling losses in the U. Free tax preparation software S. Free tax preparation software against gambling winnings in the U. Free tax preparation software S. Free tax preparation software in the same manner as a U. Free tax preparation software S. Free tax preparation software resident. Free tax preparation software Charitable Contributions United States income tax return. Free tax preparation software   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Free tax preparation software Besides being subject to the overall limits applicable to all your charitable contributions under U. Free tax preparation software S. Free tax preparation software tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Free tax preparation software S. Free tax preparation software percentage limits on charitable contributions, applied to your Canadian source income. Free tax preparation software If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Free tax preparation software Example. Free tax preparation software You are a U. Free tax preparation software S. Free tax preparation software citizen living in Canada. Free tax preparation software You have both U. Free tax preparation software S. Free tax preparation software and Canadian source income. Free tax preparation software During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Free tax preparation software S. Free tax preparation software tax law if they were U. Free tax preparation software S. Free tax preparation software organizations. Free tax preparation software To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Free tax preparation software S. Free tax preparation software income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Free tax preparation software S. Free tax preparation software income tax law. Free tax preparation software Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Free tax preparation software S. Free tax preparation software income tax law. Free tax preparation software The appropriate percentage limit for U. Free tax preparation software S. Free tax preparation software tax purposes is applied to your total adjusted gross income from all sources. Free tax preparation software Qualified charities. Free tax preparation software   These Canadian organizations must meet the qualifications that a U. Free tax preparation software S. Free tax preparation software charitable organization must meet under U. Free tax preparation software S. Free tax preparation software tax law. Free tax preparation software Usually an organization will notify you if it qualifies. Free tax preparation software For further information on charitable contributions and the U. Free tax preparation software S. Free tax preparation software percentage limits, see Publication 526, Charitable Contributions. Free tax preparation software Canadian income tax return. Free tax preparation software   Under certain conditions, contributions to qualified U. Free tax preparation software S. Free tax preparation software charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Free tax preparation software Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Free tax preparation software In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Free tax preparation software For detailed discussions of the U. Free tax preparation software S. Free tax preparation software income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Free tax preparation software See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Free tax preparation software S. Free tax preparation software citizens residing in Canada. Free tax preparation software Competent Authority Assistance Under Article XXVI, a U. Free tax preparation software S. Free tax preparation software citizen or resident may request assistance from the U. Free tax preparation software S. Free tax preparation software competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Free tax preparation software The U. Free tax preparation software S. Free tax preparation software competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Free tax preparation software If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Free tax preparation software It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Free tax preparation software This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Free tax preparation software For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Free tax preparation software irs. Free tax preparation software gov/irb/2006-49_IRB/ar13. Free tax preparation software html. Free tax preparation software The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Free tax preparation software , NW Routing: MA3-322A Washington, D. Free tax preparation software C. Free tax preparation software 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Free tax preparation software S. Free tax preparation software taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Free tax preparation software This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Free tax preparation software For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Free tax preparation software Attach your protective claim to your request for competent authority assistance. Free tax preparation software Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Free tax preparation software How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Free tax preparation software Text of Treaty You can get the text of the U. Free tax preparation software S. Free tax preparation software —Canada income tax treaty from: Superintendent of Documents U. Free tax preparation software S. Free tax preparation software Government Printing Office P. Free tax preparation software O. Free tax preparation software Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Free tax preparation software gov. Free tax preparation software U. Free tax preparation software S. Free tax preparation software Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Free tax preparation software To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Free tax preparation software S. Free tax preparation software Embassy or consulate. Free tax preparation software Mail. Free tax preparation software For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Free tax preparation software You can call the IRS for help at (267) 941-1000 (not a toll-free call). Free tax preparation software Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Free tax preparation software The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Free tax preparation software S. Free tax preparation software ) or on the Internet at www. Free tax preparation software cra-arc. Free tax preparation software gc. 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Free tax preparation software Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. Free tax preparation software   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. Free tax preparation software   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. Free tax preparation software Private communication service. Free tax preparation software Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. Free tax preparation software   Manufacturers TaxesImporter. Free tax preparation software Use considered sale. Free tax preparation software Lease considered sale. Free tax preparation software Bonus goods. Free tax preparation software Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Free tax preparation software Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Free tax preparation software CoalExported. Free tax preparation software Taxable TiresQualifying intercity or local bus. Free tax preparation software Qualifying school bus. Free tax preparation software Gas Guzzler TaxVehicles not subject to tax. Free tax preparation software Imported automobiles. Free tax preparation software VaccinesConditions to allowance. Free tax preparation software Taxable Medical Devices 6. Free tax preparation software   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. Free tax preparation software Vehicles not considered highway vehicles. Free tax preparation software Idling reduction device. Free tax preparation software Separate purchase. Free tax preparation software Leases. Free tax preparation software Exported vehicle. Free tax preparation software Tax on resale of tax-paid trailers and semitrailers. Free tax preparation software Use treated as sale. Free tax preparation software Sale. Free tax preparation software Long-term lease. Free tax preparation software Short-term lease. Free tax preparation software Related person. Free tax preparation software Exclusions from tax base. Free tax preparation software Sales not at arm's length. Free tax preparation software Installment sales. Free tax preparation software Repairs and modifications. Free tax preparation software Further manufacture. Free tax preparation software Rail trailers and rail vans. Free tax preparation software Parts and accessories. Free tax preparation software Trash containers. Free tax preparation software House trailers. Free tax preparation software Camper coaches or bodies for self-propelled mobile homes. Free tax preparation software Farm feed, seed, and fertilizer equipment. Free tax preparation software Ambulances and hearses. Free tax preparation software Truck-tractors. Free tax preparation software Concrete mixers. Free tax preparation software Registration requirement. Free tax preparation software Further manufacture. Free tax preparation software 7. Free tax preparation software   Ship Passenger Tax 8. Free tax preparation software   Foreign Insurance TaxesPremium. Free tax preparation software 9. Free tax preparation software   Obligations Not in Registered Form 10. Free tax preparation software   Indoor Tanning Services Tax 11. Free tax preparation software   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications