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Georgia State Income Tax Forms 2012

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Georgia State Income Tax Forms 2012

Georgia state income tax forms 2012 Publication 179 - Additional Material Table of Contents 15. Georgia state income tax forms 2012 Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Georgia state income tax forms 2012 Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Georgia state income tax forms 2012 Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Georgia state income tax forms 2012 Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Georgia state income tax forms 2012 Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Georgia state income tax forms 2012 , de ganado, aves, abejas, animales de piel o silvestres. Georgia state income tax forms 2012 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Georgia state income tax forms 2012 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Georgia state income tax forms 2012 , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Georgia state income tax forms 2012 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Georgia state income tax forms 2012 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Georgia state income tax forms 2012 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Georgia state income tax forms 2012 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 4. Georgia state income tax forms 2012 Servicios relacionados con el desmote de algodón. Georgia state income tax forms 2012 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Georgia state income tax forms 2012 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 5. Georgia state income tax forms 2012 Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Georgia state income tax forms 2012 Tributable (como labor no agrícola). Georgia state income tax forms 2012 * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 6. Georgia state income tax forms 2012 Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Georgia state income tax forms 2012 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Georgia state income tax forms 2012 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 7. Georgia state income tax forms 2012 Servicios en la elaboración, empaque, entrega, etc. Georgia state income tax forms 2012 , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Georgia state income tax forms 2012 Empleado por el explotador de la finca. Georgia state income tax forms 2012 Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Georgia state income tax forms 2012 * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 De lo contrario, será tributable como labor no agrícola. Georgia state income tax forms 2012 b. Georgia state income tax forms 2012 Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Georgia state income tax forms 2012 Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Georgia state income tax forms 2012 * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 De lo contrario, será tributable como labor no agrícola. Georgia state income tax forms 2012 c. Georgia state income tax forms 2012 Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Georgia state income tax forms 2012 Tributable (como labor no agrícola). Georgia state income tax forms 2012 * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Georgia state income tax forms 2012 De lo contrario, será tributable como labor no agrícola. Georgia state income tax forms 2012 8. Georgia state income tax forms 2012 Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Georgia state income tax forms 2012 Tributable (como labor no agrícola). Georgia state income tax forms 2012 * Tributable (como labor no agrícola). Georgia state income tax forms 2012 *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Georgia state income tax forms 2012 Otras exenciones pueden corresponder. Georgia state income tax forms 2012 Vea los apartados 5 y 12 . Georgia state income tax forms 2012 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Georgia state income tax forms 2012 Residentes     a. Georgia state income tax forms 2012 Servicios prestados en los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 ** Lo mismo que un ciudadano de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 Lo mismo que un ciudadano de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 b. Georgia state income tax forms 2012 Servicios prestados fuera de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Georgia state income tax forms 2012 Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 No residentes Vea la Publicación 15-A, en inglés. Georgia state income tax forms 2012 Vea la Publicación 15-A, en inglés. Georgia state income tax forms 2012 a. Georgia state income tax forms 2012 Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012   3. Georgia state income tax forms 2012 Extranjero no residente trabajando en barcos o aviones estadounidenses. Georgia state income tax forms 2012 Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Georgia state income tax forms 2012 Salarios de un trabajador fallecido     1. Georgia state income tax forms 2012 Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Georgia state income tax forms 2012 Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Georgia state income tax forms 2012 Exenta, si la remuneración se le paga a un estudiante regular. Georgia state income tax forms 2012 Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Georgia state income tax forms 2012 Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Georgia state income tax forms 2012 Empleados emparentados:     1. Georgia state income tax forms 2012 Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Georgia state income tax forms 2012 Exenta hasta los 18 años de edad. Georgia state income tax forms 2012 Exenta hasta los 21 años de edad. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Georgia state income tax forms 2012 Exenta hasta los 21 años de edad. Georgia state income tax forms 2012 Exenta hasta los 21 años de edad. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Padre que presta servicios para un hijo. Georgia state income tax forms 2012 Tributable, si presta servicios en la ocupación o negocio del hijo. Georgia state income tax forms 2012 Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 4. Georgia state income tax forms 2012 Cónyuge que presta servicios para el otro cónyuge. Georgia state income tax forms 2012 Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Los empleados federales:     1. Georgia state income tax forms 2012 Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Todos los demás. Georgia state income tax forms 2012 Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Georgia state income tax forms 2012 Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Georgia state income tax forms 2012 Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Georgia state income tax forms 2012 **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Georgia state income tax forms 2012 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Georgia state income tax forms 2012 Salmón o mero. Georgia state income tax forms 2012 Tributable a menos que la (3) sea aplicable. Georgia state income tax forms 2012 Tributable a menos que la (3) sea aplicable. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Otra clase de pescado y otra clase de vida acuática animal o vegetal. Georgia state income tax forms 2012 Tributable a menos que la (3) sea aplicable. Georgia state income tax forms 2012 Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Georgia state income tax forms 2012 Esta porción depende de la pesca de la embarcación. Georgia state income tax forms 2012 En tales casos la tripulación suele tener menos de 10 personas. Georgia state income tax forms 2012 Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Georgia state income tax forms 2012 Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Georgia state income tax forms 2012 Beneficios marginales. Georgia state income tax forms 2012 Tributable por la cantidad de beneficio recibida por el empleado. Georgia state income tax forms 2012 Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Georgia state income tax forms 2012 Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Georgia state income tax forms 2012 *** Gobiernos extranjeros y organizaciones internacionales. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 Tal como los empleados federales que trabajan en los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 (Vea, además, Los empleados federales, anteriormente). Georgia state income tax forms 2012 Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 y otros patronos privados. Georgia state income tax forms 2012 Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 que trabaja para un patrono estadounidense. Georgia state income tax forms 2012 Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 o (b) un ciudadano de los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Georgia state income tax forms 2012 UU. Georgia state income tax forms 2012 tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Georgia state income tax forms 2012 Empleados del gobierno (que no sea el gobierno federal). Georgia state income tax forms 2012 Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Georgia state income tax forms 2012 Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Georgia state income tax forms 2012 Trabajo industrial hecho en el hogar:     1. Georgia state income tax forms 2012 Por empleados bajo la ley común. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Georgia state income tax forms 2012 Tributable, si se les pagan $100 o más en  efectivo en un año. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Médicos internos empleados en hospitales. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Georgia state income tax forms 2012 Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Georgia state income tax forms 2012 Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Georgia state income tax forms 2012 Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Georgia state income tax forms 2012 Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Georgia state income tax forms 2012 Agentes de seguros o solicitadores:     1. Georgia state income tax forms 2012 Vendedores de seguros a tiempo completo. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Otros vendedores de seguros de vida, accidente, etc. Georgia state income tax forms 2012 Tributable, solamente si es un empleado de acuerdo a la ley común. Georgia state income tax forms 2012 Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Georgia state income tax forms 2012 Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Georgia state income tax forms 2012 (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Georgia state income tax forms 2012 Vea la Publicación 15-A, en inglés. Georgia state income tax forms 2012 Vea la Publicación 15-A, en inglés. Georgia state income tax forms 2012 ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Georgia state income tax forms 2012 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Georgia state income tax forms 2012 (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Georgia state income tax forms 2012 1. Georgia state income tax forms 2012 Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Georgia state income tax forms 2012 Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Georgia state income tax forms 2012  2. Georgia state income tax forms 2012 Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Georgia state income tax forms 2012 1. Georgia state income tax forms 2012 Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Georgia state income tax forms 2012 Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Georgia state income tax forms 2012  2. Georgia state income tax forms 2012 Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Georgia state income tax forms 2012 Ministros de iglesias que ejercen como tal. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Reembolsos de gastos de mudanza:     1. Georgia state income tax forms 2012 Gastos calificados. Georgia state income tax forms 2012 Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Georgia state income tax forms 2012 Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Gastos no calificados. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Pagos en especie:     a. Georgia state income tax forms 2012 A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 b. Georgia state income tax forms 2012 A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Organizaciones sin fines de lucro:     1. Georgia state income tax forms 2012 Organizaciones religiosas, docentes, caritativas, etc. Georgia state income tax forms 2012 , del tipo descrito en la sec. Georgia state income tax forms 2012 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Georgia state income tax forms 2012 501(a) del Código Federal de Rentas Internas. Georgia state income tax forms 2012 Tributable si la remuneración durante el año asciende a $100 o más. Georgia state income tax forms 2012 Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Georgia state income tax forms 2012 La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Corporaciones establecidas por el Congreso de acuerdo con la Sec. Georgia state income tax forms 2012 501(c) del Código Federal de Rentas Internas. Georgia state income tax forms 2012 Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Georgia state income tax forms 2012 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Georgia state income tax forms 2012 Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Georgia state income tax forms 2012 3306(c)(6) del Código Federal de Rentas Internas. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Otras organizaciones exentas bajo la sec. Georgia state income tax forms 2012 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Georgia state income tax forms 2012 401(a) o bajo la Sec. Georgia state income tax forms 2012 521 del Código Federal de Rentas Internas. Georgia state income tax forms 2012 Tributable si el empleado gana $100 o más en un año. Georgia state income tax forms 2012 Tributable si el empleado gana $50 o más en un trimestre. Georgia state income tax forms 2012 Socios colectivos Exentos. Georgia state income tax forms 2012 Exentos. Georgia state income tax forms 2012 Pacientes empleados en hospitales. Georgia state income tax forms 2012 Tributable (exenta en el caso de los hospitales estatales o locales). Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Georgia state income tax forms 2012 En nombre de la orden, de la iglesia dirigente o de una institución asociada. Georgia state income tax forms 2012 Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Georgia state income tax forms 2012 Aportaciones efectuadas por el patrono a un plan calificado. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 4. Georgia state income tax forms 2012 Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Georgia state income tax forms 2012 Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Georgia state income tax forms 2012 Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Georgia state income tax forms 2012 5. Georgia state income tax forms 2012 Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Georgia state income tax forms 2012 Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Georgia state income tax forms 2012 Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Georgia state income tax forms 2012 6. Georgia state income tax forms 2012 Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012       Vendedores: 1. Georgia state income tax forms 2012 Empleados conforme al derecho común. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Empleados estatutarios (referidos en el apartado 2 ). Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Georgia state income tax forms 2012 Exentos. Georgia state income tax forms 2012 Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Georgia state income tax forms 2012 Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Georgia state income tax forms 2012 El negocio de venta no puede estar localizado en un establecimiento permanente. Georgia state income tax forms 2012 Indemnización por separación del empleo. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Pagos por concepto de enfermedad o lesiones:     1. Georgia state income tax forms 2012 Bajo la ley de compensación a trabajadores. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Bajo ciertos planes patronales. Georgia state income tax forms 2012 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Georgia state income tax forms 2012 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Bajo planes que no son patronales. Georgia state income tax forms 2012 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Georgia state income tax forms 2012 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Georgia state income tax forms 2012 Estudiantes:     1. Georgia state income tax forms 2012 Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Georgia state income tax forms 2012 Escuela privada, institución de enseñanza superior o universidad. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 b. Georgia state income tax forms 2012 Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Georgia state income tax forms 2012 Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 c. Georgia state income tax forms 2012 Escuela pública, institución de enseñanza superior o universidad. Georgia state income tax forms 2012 Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Georgia state income tax forms 2012 3. Georgia state income tax forms 2012 Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 4. Georgia state income tax forms 2012 Estudiante empleado por un campamento organizado. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Georgia state income tax forms 2012 Propinas:     1. Georgia state income tax forms 2012 Si ascienden a $20 o más en un mes. Georgia state income tax forms 2012 Tributable. Georgia state income tax forms 2012 Tributable por el total de propinas declaradas por escrito al patrono. Georgia state income tax forms 2012 2. Georgia state income tax forms 2012 Si ascienden a menos de $20 en un mes. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Compensación del seguro obrero. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012 Exenta. Georgia state income tax forms 2012   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Georgia state income tax forms 2012 Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Georgia state income tax forms 2012 Ayuda relacionada con las contribuciones. Georgia state income tax forms 2012   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Georgia state income tax forms 2012 Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Georgia state income tax forms 2012 Patronos en Puerto Rico. Georgia state income tax forms 2012   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Georgia state income tax forms 2012 Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Georgia state income tax forms 2012 Si desea más información sobre este formulario, acceda al sitio web www. Georgia state income tax forms 2012 hacienda. Georgia state income tax forms 2012 gobierno. Georgia state income tax forms 2012 pr. Georgia state income tax forms 2012 Internet. Georgia state income tax forms 2012    IRS. Georgia state income tax forms 2012 gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Georgia state income tax forms 2012 Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Georgia state income tax forms 2012 Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Georgia state income tax forms 2012 Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Georgia state income tax forms 2012 gov, el cual contiene información tributaria para personas físicas y negocios. Georgia state income tax forms 2012 Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Georgia state income tax forms 2012 Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Georgia state income tax forms 2012 El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Georgia state income tax forms 2012 Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Georgia state income tax forms 2012 Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Georgia state income tax forms 2012 Si desea ver estos temas, acceda a IRS. Georgia state income tax forms 2012 gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Georgia state income tax forms 2012 Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Georgia state income tax forms 2012 Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Georgia state income tax forms 2012 Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Georgia state income tax forms 2012 gov. Georgia state income tax forms 2012 Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Georgia state income tax forms 2012 gov. Georgia state income tax forms 2012 La información está disponible en inglés. Georgia state income tax forms 2012 Solicite un PIN de Declaración Electrónica accediendo a IRS. Georgia state income tax forms 2012 gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Georgia state income tax forms 2012 Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Georgia state income tax forms 2012 Localice el Centro de Ayuda al Contribuyente del IRS. Georgia state income tax forms 2012 En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Georgia state income tax forms 2012 gov. Georgia state income tax forms 2012 En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Georgia state income tax forms 2012 Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Georgia state income tax forms 2012 Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Georgia state income tax forms 2012 gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Georgia state income tax forms 2012 Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Georgia state income tax forms 2012 Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Georgia state income tax forms 2012 Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Georgia state income tax forms 2012 Acceda a IRS. Georgia state income tax forms 2012 gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Georgia state income tax forms 2012 Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Georgia state income tax forms 2012 Lea los Internal Revenue Bulletins (Boletines del IRS). Georgia state income tax forms 2012 Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Georgia state income tax forms 2012 Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Georgia state income tax forms 2012 gov y escoja entre una variedad de opciones. Georgia state income tax forms 2012 Teléfono. Georgia state income tax forms 2012   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Georgia state income tax forms 2012 Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Georgia state income tax forms 2012 Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Georgia state income tax forms 2012 Deberá recibir su pedido dentro de 10 días laborables. Georgia state income tax forms 2012 Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Georgia state income tax forms 2012 Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Georgia state income tax forms 2012 El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Georgia state income tax forms 2012 Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Georgia state income tax forms 2012 Visitas en persona. Georgia state income tax forms 2012   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Georgia state income tax forms 2012 Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Georgia state income tax forms 2012 Productos. Georgia state income tax forms 2012 Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Georgia state income tax forms 2012 Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Georgia state income tax forms 2012 Servicios. Georgia state income tax forms 2012 Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Georgia state income tax forms 2012 Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Georgia state income tax forms 2012 Antes de visitar la oficina, verifique en www. Georgia state income tax forms 2012 irs. Georgia state income tax forms 2012 gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Georgia state income tax forms 2012 gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Georgia state income tax forms 2012 Correo. Georgia state income tax forms 2012   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Georgia state income tax forms 2012 Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Georgia state income tax forms 2012  Internal Revenue Service 1201 N. Georgia state income tax forms 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Georgia state income tax forms 2012   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Georgia state income tax forms 2012 El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Georgia state income tax forms 2012 Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Georgia state income tax forms 2012   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Georgia state income tax forms 2012 Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Georgia state income tax forms 2012 Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Georgia state income tax forms 2012 Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Georgia state income tax forms 2012   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Georgia state income tax forms 2012 Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Georgia state income tax forms 2012 Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Georgia state income tax forms 2012 Nuestros defensores saben cómo trabajar con el IRS. Georgia state income tax forms 2012   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Georgia state income tax forms 2012 que le ayudarán a entender sus derechos. Georgia state income tax forms 2012 ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Georgia state income tax forms 2012 O, nos puede llamar libre de cargos al 1-877-777-4778. Georgia state income tax forms 2012   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Georgia state income tax forms 2012 Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Georgia state income tax forms 2012 Clínicas para Contribuyentes de Bajos Recursos. Georgia state income tax forms 2012   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Georgia state income tax forms 2012 La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Georgia state income tax forms 2012 Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Georgia state income tax forms 2012 Visite el sitio www. Georgia state income tax forms 2012 irs. Georgia state income tax forms 2012 gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Georgia state income tax forms 2012 Prev  Up  Next   Home   More Online Publications
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Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

 Current News:

 Program Information:


The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

Page Last Reviewed or Updated: 06-Mar-2014

The Georgia State Income Tax Forms 2012

Georgia state income tax forms 2012 9. Georgia state income tax forms 2012   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Georgia state income tax forms 2012 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Georgia state income tax forms 2012 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Georgia state income tax forms 2012 See Table 9-1 for a list of tax treaty countries. Georgia state income tax forms 2012 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Georgia state income tax forms 2012 See Income Entitled to Tax Treaty Benefits in chapter 8. Georgia state income tax forms 2012 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Georgia state income tax forms 2012 Useful Items - You may want to see: Publication 901 U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Tax Treaties Form (and Instructions) 1040NR U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Georgia state income tax forms 2012 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Georgia state income tax forms 2012 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Georgia state income tax forms 2012 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Georgia state income tax forms 2012 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Georgia state income tax forms 2012 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Georgia state income tax forms 2012 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Georgia state income tax forms 2012 Example. Georgia state income tax forms 2012 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Georgia state income tax forms 2012 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Georgia state income tax forms 2012 His dividends are not effectively connected with that business. Georgia state income tax forms 2012 He has no deductions other than his own personal exemption. Georgia state income tax forms 2012 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Georgia state income tax forms 2012 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Georgia state income tax forms 2012 The conditions for claiming the exemptions vary under each tax treaty. Georgia state income tax forms 2012 For more information about the conditions under a particular tax treaty, see Publication 901. Georgia state income tax forms 2012 Or, you may download the complete text of most U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 tax treaties at IRS. Georgia state income tax forms 2012 gov. Georgia state income tax forms 2012 Technical explanations for many of those treaties are also available at that site. Georgia state income tax forms 2012 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Georgia state income tax forms 2012 These types of income may be exempt from U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 tax or may be subject to a reduced rate of tax. Georgia state income tax forms 2012 For more information, see Publication 901 or the applicable tax treaty. Georgia state income tax forms 2012 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Georgia state income tax forms 2012 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Georgia state income tax forms 2012 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Georgia state income tax forms 2012 Spending part of a day in the United States counts as a day of presence. Georgia state income tax forms 2012 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Georgia state income tax forms 2012 Note. Georgia state income tax forms 2012 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Georgia state income tax forms 2012 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Georgia state income tax forms 2012 Many treaties also provide an exemption for engaging in research. Georgia state income tax forms 2012 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Georgia state income tax forms 2012 A substantial part of that person's time must be devoted to those duties. Georgia state income tax forms 2012 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Georgia state income tax forms 2012 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Georgia state income tax forms 2012 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Georgia state income tax forms 2012 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Georgia state income tax forms 2012 However, a difference exists among treaties as to who qualifies for this benefit. Georgia state income tax forms 2012 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Georgia state income tax forms 2012 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Georgia state income tax forms 2012 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Georgia state income tax forms 2012 Chapter 10 of this publication also has information for employees of foreign governments. Georgia state income tax forms 2012 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Georgia state income tax forms 2012 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Georgia state income tax forms 2012 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Georgia state income tax forms 2012 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Georgia state income tax forms 2012 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Georgia state income tax forms 2012 Generally, gains from the sale or exchange of real property located in the United States are taxable. Georgia state income tax forms 2012 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Georgia state income tax forms 2012 U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Georgia state income tax forms 2012 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Georgia state income tax forms 2012 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Georgia state income tax forms 2012 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Georgia state income tax forms 2012 See Reporting Treaty Benefits Claimed . Georgia state income tax forms 2012 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 tax under the treaty. Georgia state income tax forms 2012 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Georgia state income tax forms 2012 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Georgia state income tax forms 2012 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Georgia state income tax forms 2012 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Georgia state income tax forms 2012 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Georgia state income tax forms 2012 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Georgia state income tax forms 2012 Include this tax on Form 1040, line 61. Georgia state income tax forms 2012 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Georgia state income tax forms 2012 Example. Georgia state income tax forms 2012 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 -France income tax treaty, receives French social security benefits. Georgia state income tax forms 2012 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Georgia state income tax forms 2012 Mr. Georgia state income tax forms 2012 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Georgia state income tax forms 2012 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 income tax purposes as if they were received under the social security legislation of the United States. Georgia state income tax forms 2012 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Georgia state income tax forms 2012 You are not required to file a Form 8833 for those benefits. Georgia state income tax forms 2012 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Georgia state income tax forms 2012 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Georgia state income tax forms 2012 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Georgia state income tax forms 2012 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Georgia state income tax forms 2012 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Georgia state income tax forms 2012 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Georgia state income tax forms 2012 Saving clause. Georgia state income tax forms 2012   Most tax treaties have a saving clause. Georgia state income tax forms 2012 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Georgia state income tax forms 2012 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Georgia state income tax forms 2012 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Georgia state income tax forms 2012 Read the treaty to find out if it has a saving clause and an exception to it. Georgia state income tax forms 2012 Time limit for claiming treaty exemptions. Georgia state income tax forms 2012   Many treaties limit the number of years you can claim a treaty exemption. Georgia state income tax forms 2012 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Georgia state income tax forms 2012 Once you reach this limit, you can no longer claim the treaty exemption. Georgia state income tax forms 2012 See the treaty or Publication 901 for the time limits that apply. Georgia state income tax forms 2012 How to report income on your tax return. Georgia state income tax forms 2012   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 tax under the treaty. Georgia state income tax forms 2012 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Georgia state income tax forms 2012 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Georgia state income tax forms 2012 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Georgia state income tax forms 2012 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Georgia state income tax forms 2012 Example. Georgia state income tax forms 2012 Mr. Georgia state income tax forms 2012 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Georgia state income tax forms 2012 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 tax in those years under Article 20 of the U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 -People's Republic of China income tax treaty. Georgia state income tax forms 2012 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Georgia state income tax forms 2012 Even though Mr. Georgia state income tax forms 2012 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 -People's Republic of China treaty dated April 30, 1984. Georgia state income tax forms 2012 Mr. Georgia state income tax forms 2012 Yu should submit Form W-9 and the required statement to the payor. Georgia state income tax forms 2012 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Georgia state income tax forms 2012 See below, for the situations where you are not required to file Form 8833. Georgia state income tax forms 2012 You must file a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 tax return and Form 8833 if you claim the following treaty benefits. Georgia state income tax forms 2012 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 real property interest based on a treaty. Georgia state income tax forms 2012 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Georgia state income tax forms 2012 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Georgia state income tax forms 2012 These are the more common situations for which Form 8833 is required. Georgia state income tax forms 2012 Exceptions. Georgia state income tax forms 2012   You do not have to file Form 8833 for any of the following situations. Georgia state income tax forms 2012 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Georgia state income tax forms 2012 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Georgia state income tax forms 2012 This includes taxable scholarship and fellowship grants. Georgia state income tax forms 2012 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Georgia state income tax forms 2012 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Georgia state income tax forms 2012 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Georgia state income tax forms 2012 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 financial institution, qualified intermediary, or withholding foreign partnership or trust. Georgia state income tax forms 2012 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Georgia state income tax forms 2012 Penalty for failure to provide required information on Form 8833. Georgia state income tax forms 2012   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Georgia state income tax forms 2012 Additional information. Georgia state income tax forms 2012   For additional information, see section 301. Georgia state income tax forms 2012 6114-1(c) of the Income Tax Regulations. Georgia state income tax forms 2012 Table 9-1. Georgia state income tax forms 2012 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Georgia state income tax forms 2012 D. Georgia state income tax forms 2012 ) Australia TIAS 10773 Dec. Georgia state income tax forms 2012 1, 1983 1986-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 220 1986-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 246 Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2004     Austria TIAS Jan. Georgia state income tax forms 2012 1, 1999     Bangladesh TIAS Jan. Georgia state income tax forms 2012 1, 2007     Barbados TIAS 11090 Jan. Georgia state income tax forms 2012 1, 1984 1991-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 436 1991-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 466 Protocol TIAS Jan. Georgia state income tax forms 2012 1, 1994     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2005     Belgium TIAS Jan. Georgia state income tax forms 2012 1, 2008     Bulgaria TIAS Jan. Georgia state income tax forms 2012 1, 2009     Canada2 TIAS 11087 Jan. Georgia state income tax forms 2012 1, 1985 1986-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 258 1987-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 298 Protocol TIAS Jan. Georgia state income tax forms 2012 1, 1996     Protocol TIAS Dec. Georgia state income tax forms 2012 16, 1997     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2009     China, People's Republic of TIAS 12065 Jan. Georgia state income tax forms 2012 1, 1987 1988-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 414 1988-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 447 Commonwealth of Independent States3 TIAS 8225 Jan. Georgia state income tax forms 2012 1, 1976 1976-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 463 1976-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 475 Cyprus TIAS 10965 Jan. Georgia state income tax forms 2012 1, 1986 1989-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 280 1989-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 314 Czech Republic TIAS Jan. Georgia state income tax forms 2012 1, 1993     Denmark TIAS Jan. Georgia state income tax forms 2012 1, 2001     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2008     Egypt TIAS 10149 Jan. Georgia state income tax forms 2012 1, 1982 1982-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 219 1982-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 243 Estonia TIAS Jan. Georgia state income tax forms 2012 1, 2000     Finland TIAS 12101 Jan. Georgia state income tax forms 2012 1, 1991     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2008     France TIAS Jan. Georgia state income tax forms 2012 1, 1996     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2007     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2010     Germany TIAS Jan. Georgia state income tax forms 2012 1, 1990     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2008     Greece TIAS 2902 Jan. Georgia state income tax forms 2012 1, 1953 1958-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 1054 T. Georgia state income tax forms 2012 D. Georgia state income tax forms 2012 6109, 1954-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 638 Hungary TIAS 9560 Jan. Georgia state income tax forms 2012 1, 1980 1980-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 333 1980-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 354 Iceland TIAS Jan. Georgia state income tax forms 2012 1, 2009     India TIAS Jan. Georgia state income tax forms 2012 1, 1991     Indonesia TIAS 11593 Jan. Georgia state income tax forms 2012 1, 1990     Ireland TIAS Jan. Georgia state income tax forms 2012 1, 1998     Israel TIAS Jan. Georgia state income tax forms 2012 1, 1995     Italy TIAS Jan. Georgia state income tax forms 2012 1, 2010     Jamaica TIAS 10207 Jan. Georgia state income tax forms 2012 1, 1982 1982-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 257 1982-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 291 Japan TIAS Jan. Georgia state income tax forms 2012 1, 2005     Kazakhstan TIAS Jan. Georgia state income tax forms 2012 1, 1996     Korea, South TIAS 9506 Jan. Georgia state income tax forms 2012 1, 1980 1979-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 435 1979-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 458 Latvia TIAS Jan. Georgia state income tax forms 2012 1, 2000     Lithuania TIAS Jan. Georgia state income tax forms 2012 1, 2000     Luxembourg TIAS Jan. Georgia state income tax forms 2012 1, 2001     Malta TIAS Jan. Georgia state income tax forms 2012 1, 2011     Mexico TIAS Jan. Georgia state income tax forms 2012 1, 1994 1994-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 424 1994-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 489 Protocol TIAS Oct. Georgia state income tax forms 2012 26, 1995     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2004     Morocco TIAS 10195 Jan. Georgia state income tax forms 2012 1, 1981 1982-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 405 1982-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 427 Netherlands TIAS Jan. Georgia state income tax forms 2012 1, 1994     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2005     New Zealand TIAS 10772 Nov. Georgia state income tax forms 2012 2, 1983 1990-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 274 1990-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 303 Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2011     Norway TIAS 7474 Jan. Georgia state income tax forms 2012 1, 1971 1973-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 669 1973-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 693 Protocol TIAS 10205 Jan. Georgia state income tax forms 2012 1, 1982 1982-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 440 1982-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 454 Pakistan TIAS 4232 Jan. Georgia state income tax forms 2012 1, 1959 1960-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 646 T. Georgia state income tax forms 2012 D. Georgia state income tax forms 2012 6431, 1960-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 755 Philippines TIAS 10417 Jan. Georgia state income tax forms 2012 1, 1983 1984-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 384 1984-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 412 Poland TIAS 8486 Jan. Georgia state income tax forms 2012 1, 1974 1977-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 416 1977-1 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 427 Portugal TIAS Jan. Georgia state income tax forms 2012 1, 1996     Romania TIAS 8228 Jan. Georgia state income tax forms 2012 1, 1974 1976-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 492 1976-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 504 Russia TIAS Jan. Georgia state income tax forms 2012 1, 1994     Slovak Republic TIAS Jan. Georgia state income tax forms 2012 1, 1993     Slovenia TIAS Jan. Georgia state income tax forms 2012 1, 2002     South Africa TIAS Jan. Georgia state income tax forms 2012 1, 1998     Spain TIAS Jan. Georgia state income tax forms 2012 1, 1991     Sri Lanka TIAS Jan. Georgia state income tax forms 2012 1, 2004     Sweden TIAS Jan. Georgia state income tax forms 2012 1, 1996     Protocol TIAS Jan. Georgia state income tax forms 2012 1, 2007     Switzerland TIAS Jan. Georgia state income tax forms 2012 1, 1998     Thailand TIAS Jan. Georgia state income tax forms 2012 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Georgia state income tax forms 2012 1, 1970 1971-2 C. Georgia state income tax forms 2012 B. Georgia state income tax forms 2012 479   Tunisia TIAS Jan. Georgia state income tax forms 2012 1, 1990     Turkey TIAS Jan. Georgia state income tax forms 2012 1, 1998     Ukraine TIAS Jan. Georgia state income tax forms 2012 1, 2001     United Kingdom TIAS Jan. Georgia state income tax forms 2012 1, 2004     Venezuela TIAS Jan. Georgia state income tax forms 2012 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Georgia state income tax forms 2012 3The U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 -U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 R. Georgia state income tax forms 2012 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Georgia state income tax forms 2012 Prev  Up  Next   Home   More Online Publications