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Free tax services Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Free tax services Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Free tax services Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Free tax services Any forgiven tax liability owed to the IRS will not have to be paid. Free tax services Any forgiven tax liability that has already been paid will be refunded. Free tax services (See Refund of Taxes Paid, later. Free tax services ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Free tax services Then read Amount of Tax Forgiven. Free tax services Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Free tax services Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Free tax services See Minimum Amount of Relief later under Amount of Tax Forgiven. Free tax services Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Free tax services Oklahoma City attack. Free tax services   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Free tax services Example 1. Free tax services A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Free tax services His income tax is forgiven for 1994 and 1995. Free tax services Example 2. Free tax services A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Free tax services She subsequently died of her wounds in 1996. Free tax services Her income tax is forgiven for 1994, 1995, and 1996. Free tax services September 11 attacks and anthrax attacks. Free tax services   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Free tax services Example 1. Free tax services A Pentagon employee died in the September 11 attack. Free tax services Her income tax is forgiven for 2000 and 2001. Free tax services Example 2. Free tax services A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Free tax services His income tax liability is forgiven for 2000, 2001, and 2002. Free tax services Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Free tax services On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Free tax services To figure the tax to be forgiven, use the following worksheets. Free tax services Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Free tax services Use Worksheet B for any eligible year the decedent filed a joint return. Free tax services See the illustrated Worksheet B near the end of this publication. Free tax services Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Free tax services Instead, complete Worksheet C and file a return for the decedent's last tax year. Free tax services See Minimum Amount of Relief, later. Free tax services If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Free tax services In English–7 a. Free tax services m. Free tax services to 10 p. Free tax services m. Free tax services local time. Free tax services In Spanish–8 a. Free tax services m. Free tax services to 9:30 p. Free tax services m. Free tax services local time. Free tax services Both spouses died. Free tax services   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Free tax services Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Free tax services If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Free tax services However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Free tax services The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Free tax services Residents of community property states. Free tax services   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Free tax services Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Free tax services Worksheet B. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Free tax services 1       2 Enter the decedent's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 2       3 Enter the decedent's total tax. Free tax services See the instructions. Free tax services 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Free tax services See the instructions. Free tax services 4       5 Subtract line 4 from line 3. Free tax services 5       6 Enter the surviving spouse's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 6       7 Enter the surviving spouse's total tax. Free tax services See the instructions. Free tax services 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Free tax services 8       9 Subtract line 8 from line 7. Free tax services 9       10 Add lines 5 and 9. Free tax services 10       11 Enter the total tax from the joint return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 11       12 Add lines 4 and 8. Free tax services 12       13 Subtract line 12 from line 11. Free tax services 13       14 Divide line 5 by line 10. Free tax services Enter the result as a decimal. Free tax services 14       15 Tax to be forgiven. Free tax services Multiply line 13 by line 14 and enter the result. Free tax services 15       Note. Free tax services If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Worksheet B. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Free tax services 1       2 Enter the decedent's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 2       3 Enter the decedent's total tax. Free tax services See the instructions. Free tax services 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Free tax services See the instructions. Free tax services 4       5 Subtract line 4 from line 3. Free tax services 5       6 Enter the surviving spouse's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 6       7 Enter the surviving spouse's total tax. Free tax services See the instructions. Free tax services 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Free tax services 8       9 Subtract line 8 from line 7. Free tax services 9       10 Add lines 5 and 9. Free tax services 10       11 Enter the total tax from the joint return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 11       12 Add lines 4 and 8. Free tax services 12       13 Subtract line 12 from line 11. Free tax services 13       14 Divide line 5 by line 10. Free tax services Enter the result as a decimal. Free tax services 14       15 Tax to be forgiven. Free tax services Multiply line 13 by line 14 and enter the result. Free tax services 15       Note. Free tax services If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Instructions for Worksheet B Table 1. Free tax services Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Free tax services * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Free tax services ** File Form 4506 to get a transcript of the decedent's account. Free tax services Table 1. Free tax services Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Free tax services * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Free tax services ** File Form 4506 to get a transcript of the decedent's account. Free tax services Lines 2 and 6. Free tax services   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Free tax services   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Free tax services Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Free tax services Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Free tax services   Allocate business deductions to the owner of the business. Free tax services Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Free tax services Lines 3 and 7. Free tax services   Figure the total tax as if a separate return had been filed. Free tax services The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Free tax services When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Free tax services   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Free tax services If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Free tax services Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Free tax services Line 4. Free tax services   Enter the total, if any, of the following taxes. Free tax services Self-employment tax. Free tax services Social security and Medicare tax on tip income not reported to employer. Free tax services Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Free tax services Tax on excess accumulation in qualified retirement plans. Free tax services Household employment taxes. Free tax services Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Free tax services Tax on golden parachute payments. Free tax services Minimum Amount of Relief The minimum amount of relief is $10,000. Free tax services If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Free tax services The IRS will refund the difference as explained under Refund of Taxes Paid. Free tax services Use Worksheet C to figure the additional tax payment. Free tax services But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Free tax services Example 1. Free tax services An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Free tax services The $6,400 is eligible for forgiveness. Free tax services The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Free tax services Example 2. Free tax services A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Free tax services The IRS will treat $10,000 as a tax payment for 2001. Free tax services Income received after date of death. Free tax services   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Free tax services Examples are the final paycheck or dividends on stock owned by the decedent. Free tax services However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Free tax services Nonqualifying income. Free tax services   The following income is not exempt from tax. Free tax services The tax on it is not eligible for forgiveness. Free tax services Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Free tax services Amounts that would not have been payable but for an action taken after September 11, 2001. Free tax services The following are examples of nonqualifying income. Free tax services Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Free tax services Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Free tax services Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Free tax services Interest on savings bonds cashed by the beneficiary of the decedent. Free tax services If you are responsible for the estate of a decedent, see Publication 559. Free tax services Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Free tax services Instructions for lines 2–9 of Worksheet C. Free tax services   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Free tax services To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Free tax services Or, if special requirements are met, you can use the alternative computation instead. Free tax services See Alternative computation, later. Free tax services   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Free tax services Use Form 1041 to figure what the taxable income would be without including the exempt income. Free tax services Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Free tax services Alternative computation. Free tax services   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Free tax services You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Free tax services The estate claimed an income distribution deduction on line 18 (Form 1041). Free tax services Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Free tax services If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Free tax services If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Free tax services Complete the rest of Worksheet C to determine the additional payment allowed. Free tax services Worksheet C. Free tax services Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Free tax services Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Free tax services 1 Minimum relief amount. Free tax services Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Free tax services 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Free tax services 3       4 Add lines 2 and 3. Free tax services 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 5       6 Add lines 4 and 5. Free tax services 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Free tax services 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Free tax services 8       9 Tax on exempt income. Free tax services Subtract line 8 from line 7. Free tax services 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Free tax services If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Free tax services 10       11 Add lines 9 and 10. Free tax services 11   12 Additional payment allowed. Free tax services If line 11 is $10,000 or more, enter -0- and stop here. Free tax services No additional amount is allowed as a tax payment. Free tax services Otherwise, subtract line 11 from line 1 and enter the result. Free tax services 12   Note. Free tax services The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Free tax services Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Free tax services If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Free tax services Write "Sec. Free tax services 692(d)(2) Payment" and the amount to the right of the entry space. Free tax services Also indicate whether a Form 1041 is being filed for the decedent's estate. Free tax services If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Free tax services Write “Sec. Free tax services 692(d)(2) Payment” on the dotted line to the left of the entry space. Free tax services Worksheet C. Free tax services Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Free tax services Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Free tax services 1 Minimum relief amount. Free tax services Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Free tax services 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Free tax services 3       4 Add lines 2 and 3. Free tax services 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 5       6 Add lines 4 and 5. Free tax services 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Free tax services 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Free tax services 8       9 Tax on exempt income. Free tax services Subtract line 8 from line 7. Free tax services 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Free tax services If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Free tax services 10       11 Add lines 9 and 10. Free tax services 11   12 Additional payment allowed. Free tax services If line 11 is $10,000 or more, enter -0- and stop here. Free tax services No additional amount is allowed as a tax payment. Free tax services Otherwise, subtract line 11 from line 1 and enter the result. Free tax services 12   Note. Free tax services The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Free tax services Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Free tax services If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Free tax services Write "Sec. Free tax services 692(d)(2) Payment" and the amount to the right of the entry space. Free tax services Also indicate whether a Form 1041 is being filed for the decedent's estate. Free tax services If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Free tax services Write “Sec. Free tax services 692(d)(2) Payment” on the dotted line to the left of the entry space. Free tax services Worksheet D. Free tax services Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Free tax services 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Free tax services 5   6 Estate's tax on exempt income. Free tax services Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Free tax services Figure the total tax that would have been payable by all beneficiaries. Free tax services Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Free tax services Add the amounts by which each beneficiary's income tax is increased. Free tax services 7   8 Add lines 6 and 7. Free tax services Enter this amount on line 9 of Worksheet C. Free tax services 8   Worksheet D. Free tax services Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Free tax services 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Free tax services 5   6 Estate's tax on exempt income. Free tax services Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Free tax services Figure the total tax that would have been payable by all beneficiaries. Free tax services Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Free tax services Add the amounts by which each beneficiary's income tax is increased. Free tax services 7   8 Add lines 6 and 7. Free tax services Enter this amount on line 9 of Worksheet C. Free tax services 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Free tax services Income tax liabilities that have been paid. Free tax services Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Free tax services See Minimum Amount of Relief, earlier. Free tax services Example 1. Free tax services A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Free tax services The total, $14,000, is eligible for tax forgiveness. Free tax services However, he paid only $13,000 of that amount. Free tax services The IRS will refund the $13,000 paid. Free tax services Example 2. Free tax services A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Free tax services The child qualifies for the minimum relief of $10,000. Free tax services The $10,000 is treated as a tax payment for 2001 and will be refunded. Free tax services Period for filing a claim for credit or refund. Free tax services   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Free tax services For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Free tax services To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Free tax services Extension of time for victims of Oklahoma City attack. Free tax services   The period described above has been extended for victims of the Oklahoma City attack. Free tax services Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Free tax services How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Free tax services Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Free tax services Return required but not yet filed. Free tax services   File Form 1040 if the decedent was a U. Free tax services S. Free tax services citizen or resident. Free tax services File Form 1040NR if the decedent was a nonresident alien. Free tax services A nonresident alien is someone who is not a U. Free tax services S. Free tax services citizen or resident. Free tax services Return required and already filed. Free tax services   File a separate Form 1040X for each year you are claiming tax relief. Free tax services Return not required and not filed. Free tax services   File Form 1040 only for the year of death if the decedent was a U. Free tax services S. Free tax services citizen or resident. Free tax services File Form 1040NR if the decedent was a nonresident alien. Free tax services Return not required but already filed. Free tax services   File Form 1040X only for the year of death. Free tax services How to complete the returns. Free tax services   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Free tax services Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Free tax services If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Free tax services If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Free tax services Also, please write one of the following across the top of page 1 of each return. Free tax services KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Free tax services ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Free tax services If you need a copy, use Form 4506. Free tax services The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Free tax services Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Free tax services Send Form 4506 to the address shown in the form instructions. Free tax services Taxpayer identification number. Free tax services   A taxpayer identification number must be furnished on the decedent's returns. Free tax services This is usually the decedent's social security number (SSN). Free tax services However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Free tax services If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Free tax services S. Free tax services income tax return for any tax year, do not apply for an ITIN. Free tax services You may claim a refund by filing Form 1040NR without an SSN or ITIN. Free tax services Necessary Documents Please attach the following documents to the return or amended return. Free tax services Proof of death. Free tax services   Attach a copy of the death certificate. Free tax services If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Free tax services Form 1310. Free tax services   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Free tax services You are a surviving spouse filing an original or amended joint return with the decedent. Free tax services You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Free tax services A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Free tax services A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Free tax services      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Free tax services Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Free tax services Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Free tax services Use one of the addresses shown below. Free tax services Where you file the returns or claims depends on whether you use the U. Free tax services S. Free tax services Postal Service or a private delivery service. Free tax services Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Free tax services U. Free tax services S. Free tax services Postal Service. Free tax services   If you use the U. Free tax services S. Free tax services Postal Service, file these returns and claims at the following address. Free tax services Internal Revenue Service P. Free tax services O. Free tax services Box 4053 Woburn, MA 01888 Private delivery service. Free tax services   Private delivery services cannot deliver items to P. Free tax services O. Free tax services boxes. Free tax services If you use a private delivery service, file these returns and claims at the following address. Free tax services Internal Revenue Service Stop 661 310 Lowell St. Free tax services Andover, MA 01810 Designated private delivery services. Free tax services   You can use the following private delivery services to file these returns and claims. Free tax services Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Free tax services DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Free tax services Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Free tax services United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free tax services M. Free tax services , UPS Worldwide Express Plus, and UPS Worldwide Express. Free tax services The private delivery service can tell you how to get written proof of the mailing date. Free tax services Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Free tax services September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Free tax services Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Free tax services These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Free tax services No withholding applies to these payments. Free tax services Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Free tax services Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Free tax services Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Free tax services (A personal residence can be a rented residence or one you own. Free tax services ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Free tax services Qualified disaster relief payments also include the following. Free tax services Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Free tax services Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Free tax services Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Free tax services Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Free tax services Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Free tax services Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Free tax services However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Free tax services If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Free tax services For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Free tax services If that period has expired, you are granted an extension. Free tax services You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Free tax services On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Free tax services 102(b)(2). Free tax services ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Free tax services The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Free tax services Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Free tax services Bureau of Justice Assistance payments. Free tax services   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Free tax services Government plan annuity. Free tax services   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Free tax services This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Free tax services For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Free tax services More information. Free tax services   For more information, see Publication 559. Free tax services Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Free tax services The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Free tax services If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Free tax services Affected taxpayers. Free tax services   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Free tax services Any individual whose main home is located in a covered area (defined later). Free tax services Any business entity or sole proprietor whose principal place of business is located in a covered area. Free tax services Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Free tax services The main home or principal place of business does not have to be located in the covered area. Free tax services Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Free tax services Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Free tax services The spouse on a joint return with a taxpayer who is eligible for postponements. Free tax services Any other person determined by the IRS to be affected by a terrorist attack. Free tax services Covered area. Free tax services   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Free tax services Abatement of interest. Free tax services   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Free tax services Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Free tax services You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Free tax services The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Free tax services The due date (with extensions) for the 2000 return. Free tax services For more information about disaster area losses, see Publication 547. Free tax services Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Free tax services The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Free tax services The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Free tax services These credits may reduce or eliminate the estate tax due. Free tax services A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Free tax services Recovery from the September 11th Victim Compensation Fund. Free tax services   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Free tax services However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Free tax services Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Free tax services Which estates must file a return. Free tax services   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Free tax services S. Free tax services citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Free tax services Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Free tax services Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Free tax services S. Free tax services Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Free tax services Where to file. Free tax services   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Free tax services Internal Revenue Service E & G Department/Stop 824T 201 W. Free tax services Rivercenter Blvd. Free tax services Covington, KY 41011 More information. Free tax services   For more information on the federal estate tax, see the instructions for Form 706. Free tax services Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Free tax services The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Free tax services However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Free tax services For information about these requirements, see Internal Revenue Code section 5891. Free tax services Worksheet B Illustrated. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Free tax services 1 2000 2001   2 Enter the decedent's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 2 $17,259 $14,295   3 Enter the decedent's total tax. Free tax services See the instructions. Free tax services 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Free tax services See the instructions. Free tax services 4 3,532 3,109   5 Subtract line 4 from line 3. Free tax services 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions for line 2. Free tax services 6 29,025 29,850   7 Enter the surviving spouse's total tax. Free tax services See the instructions. Free tax services 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Free tax services 8 0 0   9 Subtract line 8 from line 7. Free tax services 9 5,277 5,391   10 Add lines 5 and 9. Free tax services 10 7,868 7,532   11 Enter the total tax from the joint return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 11 10,789 9,728   12 Add lines 4 and 8. Free tax services 12 3,532 3,109   13 Subtract line 12 from line 11. Free tax services 13 7,257 6,619   14 Divide line 5 by line 10. Free tax services Enter the result as a decimal. Free tax services 14 . Free tax services 329 . Free tax services 284   15 Tax to be forgiven. Free tax services Multiply line 13 by line 14 and enter the result. Free tax services 15 $2,388 $1,880   Note. Free tax services If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Worksheet B Illustrated. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Free tax services 1 2000 2001   2 Enter the decedent's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 2 $17,259 $14,295   3 Enter the decedent's total tax. Free tax services See the instructions. Free tax services 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Free tax services See the instructions. Free tax services 4 3,532 3,109   5 Subtract line 4 from line 3. Free tax services 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions for line 2. Free tax services 6 29,025 29,850   7 Enter the surviving spouse's total tax. Free tax services See the instructions. Free tax services 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Free tax services 8 0 0   9 Subtract line 8 from line 7. Free tax services 9 5,277 5,391   10 Add lines 5 and 9. Free tax services 10 7,868 7,532   11 Enter the total tax from the joint return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 11 10,789 9,728   12 Add lines 4 and 8. Free tax services 12 3,532 3,109   13 Subtract line 12 from line 11. Free tax services 13 7,257 6,619   14 Divide line 5 by line 10. Free tax services Enter the result as a decimal. Free tax services 14 . Free tax services 329 . Free tax services 284   15 Tax to be forgiven. Free tax services Multiply line 13 by line 14 and enter the result. Free tax services 15 $2,388 $1,880   Note. Free tax services If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Free tax services They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Free tax services The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Free tax services After the husband died, his estate received income of $4,000. Free tax services Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Free tax services This net profit is exempt from income tax as explained earlier under Income received after date of death. Free tax services The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Free tax services To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Free tax services She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Free tax services To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Free tax services To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Free tax services   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Free tax services Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Free tax services Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Free tax services 1 Minimum relief amount. Free tax services Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Free tax services 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Free tax services 3 0     4 Add lines 2 and 3. Free tax services 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 5 1,000     6 Add lines 4 and 5. Free tax services 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Free tax services 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Free tax services 8 435     9 Tax on exempt income. Free tax services Subtract line 8 from line 7. Free tax services 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Free tax services If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Free tax services 10 4,268     11 Add lines 9 and 10. Free tax services 11 $4,543 12 Additional payment allowed. Free tax services If line 11 is $10,000 or more, enter -0- and stop here. Free tax services No additional amount is allowed as a tax payment. Free tax services Otherwise, subtract line 11 from line 1 and enter the result. Free tax services 12 $5,457 Note. Free tax services The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Free tax services Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Free tax services If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Free tax services Write "Sec. Free tax services 692(d)(2) Payment" and the amount to the right of the entry space. Free tax services Also indicate whether a Form 1041 is being filed for the decedent's estate. Free tax services If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Free tax services Write “Sec. Free tax services 692(d)(2) Payment” on the dotted line to the left of the entry space. Free tax services Worksheet C Illustrated. Free tax services Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Free tax services Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Free tax services 1 Minimum relief amount. Free tax services Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Free tax services 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Free tax services 3 0     4 Add lines 2 and 3. Free tax services 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 5 1,000     6 Add lines 4 and 5. Free tax services 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Free tax services 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Free tax services 8 435     9 Tax on exempt income. Free tax services Subtract line 8 from line 7. Free tax services 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Free tax services If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Free tax services 10 4,268     11 Add lines 9 and 10. Free tax services 11 $4,543 12 Additional payment allowed. Free tax services If line 11 is $10,000 or more, enter -0- and stop here. Free tax services No additional amount is allowed as a tax payment. Free tax services Otherwise, subtract line 11 from line 1 and enter the result. Free tax services 12 $5,457 Note. Free tax services The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Free tax services Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Free tax services If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Free tax services Write "Sec. Free tax services 692(d)(2) Payment" and the amount to the right of the entry space. Free tax services Also indicate whether a Form 1041 is being filed for the decedent's estate. Free tax services If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Free tax services Write “Sec. Free tax services 692(d)(2) Payment” on the dotted line to the left of the entry space. Free tax services Additional Worksheets The following additional worksheets are provided for your convenience. Free tax services Worksheet A. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Free tax services 1       2 Enter the total tax from the decedent's income tax return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Free tax services (These taxes are not eligible for forgiveness. Free tax services )           a Self-employment tax. Free tax services 3a         b Social security and Medicare tax on tip income not reported to employer. Free tax services 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Free tax services 3c         d Tax on excess accumulation in qualified retirement plans. Free tax services 3d         e Household employment taxes. Free tax services 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Free tax services 3f         g Tax on golden parachute payments. Free tax services 3g       4 Add lines 3a through 3g. Free tax services 4       5 Tax to be forgiven. Free tax services Subtract line 4 from line 2. Free tax services 5       Note. Free tax services If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Worksheet A. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Free tax services 1       2 Enter the total tax from the decedent's income tax return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Free tax services (These taxes are not eligible for forgiveness. Free tax services )           a Self-employment tax. Free tax services 3a         b Social security and Medicare tax on tip income not reported to employer. Free tax services 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Free tax services 3c         d Tax on excess accumulation in qualified retirement plans. Free tax services 3d         e Household employment taxes. Free tax services 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Free tax services 3f         g Tax on golden parachute payments. Free tax services 3g       4 Add lines 3a through 3g. Free tax services 4       5 Tax to be forgiven. Free tax services Subtract line 4 from line 2. Free tax services 5       Note. Free tax services If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Worksheet B. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Free tax services 1       2 Enter the decedent's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 2       3 Enter the decedent's total tax. Free tax services See the instructions. Free tax services 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Free tax services See the instructions. Free tax services 4       5 Subtract line 4 from line 3. Free tax services 5       6 Enter the surviving spouse's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 6       7 Enter the surviving spouse's total tax. Free tax services See the instructions. Free tax services 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Free tax services 8       9 Subtract line 8 from line 7. Free tax services 9       10 Add lines 5 and 9. Free tax services 10       11 Enter the total tax from the joint return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 11       12 Add lines 4 and 8. Free tax services 12       13 Subtract line 12 from line 11. Free tax services 13       14 Divide line 5 by line 10. Free tax services Enter the result as a decimal. Free tax services 14       15 Tax to be forgiven. Free tax services Multiply line 13 by line 14 and enter the result. Free tax services 15       Note. Free tax services If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Worksheet B. Free tax services Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Free tax services 1       2 Enter the decedent's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 2       3 Enter the decedent's total tax. Free tax services See the instructions. Free tax services 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Free tax services See the instructions. Free tax services 4       5 Subtract line 4 from line 3. Free tax services 5       6 Enter the surviving spouse's taxable income. Free tax services Figure taxable income as if a separate return had been filed. Free tax services See the instructions. Free tax services 6       7 Enter the surviving spouse's total tax. Free tax services See the instructions. Free tax services 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Free tax services 8       9 Subtract line 8 from line 7. Free tax services 9       10 Add lines 5 and 9. Free tax services 10       11 Enter the total tax from the joint return. Free tax services See Table 1 on page 5 for the line number for years before 2002. Free tax services 11       12 Add lines 4 and 8. Free tax services 12       13 Subtract line 12 from line 11. Free tax services 13       14 Divide line 5 by line 10. Free tax services Enter the result as a decimal. Free tax services 14       15 Tax to be forgiven. Free tax services Multiply line 13 by line 14 and enter the result. Free tax services 15       Note. Free tax services If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Free tax services Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Free tax services If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Free tax services The IRS will determine the amount to be refunded. Free tax services Worksheet C. Free tax services Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Free tax services Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Free tax services 1 Minimum tax forgiveness. Free tax services Note. Free tax services Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Free tax services 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Free tax services 3       4 Add lines 2 and 3. Free tax services 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 5       6 Add lines 4 and 5. Free tax services 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Free tax services 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Free tax services 8       9 Tax on exempt income. Free tax services Subtract line 8 from line 7. Free tax services 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Free tax services If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Free tax services 10       11 Add lines 9 and 10. Free tax services 11   12 Additional payment allowed. Free tax services If line 11 is $10,000 or more, enter -0- and stop here. Free tax services No additional amount is allowed as a tax payment. Free tax services Otherwise, subtract line 11 from line 1 and enter the result. Free tax services 12   Note. Free tax services The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Free tax services Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Free tax services If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Free tax services Write "Sec. Free tax services 692(d)(2) Payment" and the amount to the right of the entry space. Free tax services Also indicate whether a Form 1041 is being filed for the decedent's estate. Free tax services If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Free tax services Write “Sec. Free tax services 692(d)(2) Payment” on the dotted line to the left of the entry space. Free tax services Worksheet C. Free tax services Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Free tax services Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Free tax services 1 Minimum tax forgiveness. Free tax services Note. Free tax services Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Free tax services 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Free tax services 3       4 Add lines 2 and 3. Free tax services 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Free tax services (See Income received after date of death on page 5. Free tax services ) 5       6 Add lines 4 and 5. Free tax services 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Free tax services 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Free tax services 8       9 Tax on exempt income. Free tax services Subtract line 8 from line 7. Free tax services 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Free tax services If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Free tax services 10       11 Add lines 9 and 10. Free tax services 11   12 Additional payment allowed. Free tax services If line 11 is $10,000 or more, enter -0- and stop here. Free tax services No additional amount is allowed as a tax payment. Free tax services Otherwise, subtract line 11 from line 1 and enter the result. Free tax services 12   Note. Free tax services The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Free tax services Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Free tax services If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Free tax services Write "Sec. Free tax services 692(d)(2) Payment" and the amount to the right of the entry space. Free tax services Also indicate whether a Form 1041 is being filed for the decedent's estate. Free tax services If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Free tax services Write “Sec. Free tax services 692(d)(2) Payment” on the dotted line to the left of the entry space. Free tax services How To Get Tax Help Special IRS assistance. Free tax services   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Free tax services We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Free tax services Call 1–866–562–5227 Monday through Friday In English–7 a. Free tax services m. Free tax services to 10 p. Free tax services m. Free tax services local time In Spanish–8 a. Free tax services m. Free tax services to 9:30 p. Free tax services m. Free tax services local time   The IRS web site at www. Free tax services irs. Free tax services gov has notices and other tax relief information. Free tax services Check it periodically for any new guidance or to see if Congress has enacted new legislation. Free tax services   Business taxpayers affected by the attacks can e-mail their questions to corp. Free tax services disaster. Free tax services relief@irs. Free tax services gov. Free tax services   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Free tax services fema. Free tax services gov. Free tax services Other help from the IRS. Free tax services   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Free tax services By selecting the method that is best for you, you will have quick and easy access to tax help. Free tax services Contacting your Taxpayer Advocate. Free tax services   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Free tax services   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Free tax services While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Free tax services   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Free tax services Call the IRS at 1–800–829–1040. Free tax services Call, write, or fax the Taxpayer Advocate office in your area. Free tax services Call 1–800–829–4059 if you are a TTY/TDD user. Free tax services   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Free tax services Free tax services. Free tax services   To find out what services are available, get Publication 910, Guide to Free Tax Services. Free tax services It contains a list of free tax publications and an index of tax topics. Free tax services It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Free tax services Personal computer. Free tax services With your personal computer and modem, you can access the IRS on the Internet at www. Free tax services irs. Free tax services gov. Free tax services While visiting our web site, you can: Find answers to questions you may have. Free tax services Download forms and publications or search for forms and pub
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Forms and Publications About Your Appeal Rights

Forms

Offer in Compromise, Form 656-B
A Form 656-B is used to make an offer to compromise your liability for payment of less than the full amount owed.

Claim for Refund and Request for Abatement, Form 843
A Form 843 is submitted to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties, and additions to tax.

Proposed Assessment of Trust Fund Recovery Penalty, Form 2751
A Form 2751 is used to show the corporate liability data for a proposed trust fund recovery penalty assessment.

Qualifying Children Residency Statement, Form 8836
A Form 8836 is filed with the IRS to show that you and your qualifying child meet the residency test for the earned income credit (EIC).

Collection Appeal Request, Form 9423
A Form 9423 is used to appeal a collection action. Using this form, you may request an appeal of the following actions: notice of federal tax lien, levy, seizure, or termination of an installment agreement.

Request for Appeals Review, Form 12203
This form can be used to request an Appeals review of a proposed IRS adjustment of $25,000 or less per tax year or period.

Request for a Collection Due Process Hearing, Form 12153
A Form 12153 is used to request a collection due process hearing under IRC 6320 and IRC 6330.

Statement of Disagreement, Form 12509
You can use this form to explain why you disagree with the Internal Revenue Service (IRS) Determination concerning relief from joint and several liability for a joint return under Internal Revenue Code sections 6013(e), 6015(b), 6015(c), or 6015(f) in the letter you received with this form.

Publications

Your Rights As a Taxpayer, Publication 1
Explains your rights as a taxpayer and includes information on the examination and collection processes.

Overview of the Appeals Process Brochure, Publication 4227
Explains the mission, overview, and expectations of the appeal process to the taxpayers.

Appeals - Introduction to Alternative Dispute Resolution, Publication 4167
Describes the Fast Track Mediation, Fast Track Settlement and Post-Appeals Mediation programs.

Your Appeal Rights and How to Prepare a Protest If You Don't Agree, Publication 5
Explains your appeal rights and offers information on how to protest an Internal Revenue Agent's examination report.

Collection Appeal Rights, Publication 1660
Explains your appeal rights related to the Collection Due Process & Collection Appeal Program. It also explains collection issues that can be appealed and how to appeal them.

What You Should Know About The IRS Collection Process, Publication 594
Explains what steps the IRS may take to collect overdue taxes. It includes a summary of your rights and responsibilities for paying federal taxes.

The Examination Process, Publication 3498 and 3498A
These publications explain the audit process from the initiation of the examination through the overview of the collection process, including appeals options.

Page Last Reviewed or Updated: 07-Jan-2014

The Free Tax Services

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