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H&r block coupons 2012 printable Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. H&r block coupons 2012 printable Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. H&r block coupons 2012 printable Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. H&r block coupons 2012 printable See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. H&r block coupons 2012 printable For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. H&r block coupons 2012 printable See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. H&r block coupons 2012 printable The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. H&r block coupons 2012 printable 70 for 2011. H&r block coupons 2012 printable See Distribution of low-cost articles on page 8. H&r block coupons 2012 printable The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. H&r block coupons 2012 printable See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. H&r block coupons 2012 printable The IRS has created a page on IRS. H&r block coupons 2012 printable gov that includes information about Pub. H&r block coupons 2012 printable 598 at www. H&r block coupons 2012 printable irs. H&r block coupons 2012 printable gov/pub598. H&r block coupons 2012 printable Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. H&r block coupons 2012 printable Such income is exempt even if the activity is a trade or business. H&r block coupons 2012 printable However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. H&r block coupons 2012 printable This publication covers the rules for the tax on unrelated business income of exempt organizations. H&r block coupons 2012 printable It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). H&r block coupons 2012 printable All section references in this publication are to the Internal Revenue Code. H&r block coupons 2012 printable Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. H&r block coupons 2012 printable Comments and suggestions. H&r block coupons 2012 printable   We welcome your comments about this publication and your suggestions for future editions. H&r block coupons 2012 printable   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. H&r block coupons 2012 printable NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block coupons 2012 printable Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block coupons 2012 printable   You can email us at taxforms@irs. H&r block coupons 2012 printable gov. H&r block coupons 2012 printable Please put “publications Comment” on the subject line. H&r block coupons 2012 printable You can also send us comments from www. H&r block coupons 2012 printable irs. H&r block coupons 2012 printable gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. H&r block coupons 2012 printable ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block coupons 2012 printable Prev  Up  Next   Home   More Online Publications
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H&r block coupons 2012 printable 9. H&r block coupons 2012 printable   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. H&r block coupons 2012 printable Most treaties require that the nonresident alien be a resident of the treaty country to qualify. H&r block coupons 2012 printable However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. H&r block coupons 2012 printable See Table 9-1 for a list of tax treaty countries. H&r block coupons 2012 printable You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. H&r block coupons 2012 printable See Income Entitled to Tax Treaty Benefits in chapter 8. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Useful Items - You may want to see: Publication 901 U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable Tax Treaties Form (and Instructions) 1040NR U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable Nonresident Alien Income Tax Return 1040NR-EZ U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. H&r block coupons 2012 printable 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%. H&r block coupons 2012 printable Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. H&r block coupons 2012 printable Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Example. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable His dividends are not effectively connected with that business. H&r block coupons 2012 printable He has no deductions other than his own personal exemption. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable The conditions for claiming the exemptions vary under each tax treaty. H&r block coupons 2012 printable For more information about the conditions under a particular tax treaty, see Publication 901. H&r block coupons 2012 printable Or, you may download the complete text of most U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable tax treaties at IRS. H&r block coupons 2012 printable gov. H&r block coupons 2012 printable Technical explanations for many of those treaties are also available at that site. H&r block coupons 2012 printable Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. H&r block coupons 2012 printable These types of income may be exempt from U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable tax or may be subject to a reduced rate of tax. H&r block coupons 2012 printable For more information, see Publication 901 or the applicable tax treaty. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. H&r block coupons 2012 printable Spending part of a day in the United States counts as a day of presence. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Note. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable S. H&r block coupons 2012 printable income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. H&r block coupons 2012 printable Many treaties also provide an exemption for engaging in research. H&r block coupons 2012 printable Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. H&r block coupons 2012 printable A substantial part of that person's time must be devoted to those duties. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. H&r block coupons 2012 printable See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. H&r block coupons 2012 printable Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. H&r block coupons 2012 printable However, a difference exists among treaties as to who qualifies for this benefit. H&r block coupons 2012 printable Under many treaties, aliens admitted to the United States for permanent residence do not qualify. H&r block coupons 2012 printable Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. H&r block coupons 2012 printable Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. H&r block coupons 2012 printable Chapter 10 of this publication also has information for employees of foreign governments. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. H&r block coupons 2012 printable See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. H&r block coupons 2012 printable Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. H&r block coupons 2012 printable Generally, gains from the sale or exchange of real property located in the United States are taxable. H&r block coupons 2012 printable Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. H&r block coupons 2012 printable U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. H&r block coupons 2012 printable ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. H&r block coupons 2012 printable This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. H&r block coupons 2012 printable See Reporting Treaty Benefits Claimed . H&r block coupons 2012 printable In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable tax under the treaty. H&r block coupons 2012 printable 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). H&r block coupons 2012 printable Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. H&r block coupons 2012 printable Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. H&r block coupons 2012 printable On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. H&r block coupons 2012 printable Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Include this tax on Form 1040, line 61. H&r block coupons 2012 printable On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. H&r block coupons 2012 printable Example. H&r block coupons 2012 printable Jacques Dubois, who is a resident of the United States under Article 4 of the U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable -France income tax treaty, receives French social security benefits. H&r block coupons 2012 printable Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. H&r block coupons 2012 printable Mr. H&r block coupons 2012 printable Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. H&r block coupons 2012 printable Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable resident receives social security benefits from Canada or Germany, those benefits are treated for U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable income tax purposes as if they were received under the social security legislation of the United States. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable You are not required to file a Form 8833 for those benefits. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. H&r block coupons 2012 printable However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable 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). H&r block coupons 2012 printable This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. H&r block coupons 2012 printable Some exceptions to the saving clause apply to all resident aliens (for example, under the U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable -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). H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Saving clause. H&r block coupons 2012 printable   Most tax treaties have a saving clause. H&r block coupons 2012 printable A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. H&r block coupons 2012 printable Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Read the treaty to find out if it has a saving clause and an exception to it. H&r block coupons 2012 printable Time limit for claiming treaty exemptions. H&r block coupons 2012 printable   Many treaties limit the number of years you can claim a treaty exemption. H&r block coupons 2012 printable For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. H&r block coupons 2012 printable Once you reach this limit, you can no longer claim the treaty exemption. H&r block coupons 2012 printable See the treaty or Publication 901 for the time limits that apply. H&r block coupons 2012 printable How to report income on your tax return. H&r block coupons 2012 printable   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable tax under the treaty. H&r block coupons 2012 printable 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). H&r block coupons 2012 printable Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. H&r block coupons 2012 printable Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. H&r block coupons 2012 printable On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. H&r block coupons 2012 printable Example. H&r block coupons 2012 printable Mr. H&r block coupons 2012 printable Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. H&r block coupons 2012 printable He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable tax in those years under Article 20 of the U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable -People's Republic of China income tax treaty. H&r block coupons 2012 printable On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. H&r block coupons 2012 printable Even though Mr. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable S. H&r block coupons 2012 printable -People's Republic of China treaty dated April 30, 1984. H&r block coupons 2012 printable Mr. H&r block coupons 2012 printable Yu should submit Form W-9 and the required statement to the payor. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable See below, for the situations where you are not required to file Form 8833. H&r block coupons 2012 printable You must file a U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable tax return and Form 8833 if you claim the following treaty benefits. H&r block coupons 2012 printable You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable real property interest based on a treaty. H&r block coupons 2012 printable You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable These are the more common situations for which Form 8833 is required. H&r block coupons 2012 printable Exceptions. H&r block coupons 2012 printable   You do not have to file Form 8833 for any of the following situations. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable This includes taxable scholarship and fellowship grants. H&r block coupons 2012 printable You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable The payments or items of income that are otherwise required to be disclosed total no more than $10,000. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable S. H&r block coupons 2012 printable corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable financial institution, qualified intermediary, or withholding foreign partnership or trust. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable Penalty for failure to provide required information on Form 8833. H&r block coupons 2012 printable   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. H&r block coupons 2012 printable Additional information. H&r block coupons 2012 printable   For additional information, see section 301. H&r block coupons 2012 printable 6114-1(c) of the Income Tax Regulations. H&r block coupons 2012 printable Table 9-1. H&r block coupons 2012 printable Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. H&r block coupons 2012 printable D. H&r block coupons 2012 printable ) Australia TIAS 10773 Dec. H&r block coupons 2012 printable 1, 1983 1986-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 220 1986-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 246 Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2004     Austria TIAS Jan. H&r block coupons 2012 printable 1, 1999     Bangladesh TIAS Jan. H&r block coupons 2012 printable 1, 2007     Barbados TIAS 11090 Jan. H&r block coupons 2012 printable 1, 1984 1991-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 436 1991-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 466 Protocol TIAS Jan. H&r block coupons 2012 printable 1, 1994     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2005     Belgium TIAS Jan. H&r block coupons 2012 printable 1, 2008     Bulgaria TIAS Jan. H&r block coupons 2012 printable 1, 2009     Canada2 TIAS 11087 Jan. H&r block coupons 2012 printable 1, 1985 1986-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 258 1987-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 298 Protocol TIAS Jan. H&r block coupons 2012 printable 1, 1996     Protocol TIAS Dec. H&r block coupons 2012 printable 16, 1997     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2009     China, People's Republic of TIAS 12065 Jan. H&r block coupons 2012 printable 1, 1987 1988-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 414 1988-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 447 Commonwealth of Independent States3 TIAS 8225 Jan. H&r block coupons 2012 printable 1, 1976 1976-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 463 1976-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 475 Cyprus TIAS 10965 Jan. H&r block coupons 2012 printable 1, 1986 1989-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 280 1989-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 314 Czech Republic TIAS Jan. H&r block coupons 2012 printable 1, 1993     Denmark TIAS Jan. H&r block coupons 2012 printable 1, 2001     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2008     Egypt TIAS 10149 Jan. H&r block coupons 2012 printable 1, 1982 1982-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 219 1982-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 243 Estonia TIAS Jan. H&r block coupons 2012 printable 1, 2000     Finland TIAS 12101 Jan. H&r block coupons 2012 printable 1, 1991     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2008     France TIAS Jan. H&r block coupons 2012 printable 1, 1996     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2007     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2010     Germany TIAS Jan. H&r block coupons 2012 printable 1, 1990     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2008     Greece TIAS 2902 Jan. H&r block coupons 2012 printable 1, 1953 1958-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 1054 T. H&r block coupons 2012 printable D. H&r block coupons 2012 printable 6109, 1954-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 638 Hungary TIAS 9560 Jan. H&r block coupons 2012 printable 1, 1980 1980-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 333 1980-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 354 Iceland TIAS Jan. H&r block coupons 2012 printable 1, 2009     India TIAS Jan. H&r block coupons 2012 printable 1, 1991     Indonesia TIAS 11593 Jan. H&r block coupons 2012 printable 1, 1990     Ireland TIAS Jan. H&r block coupons 2012 printable 1, 1998     Israel TIAS Jan. H&r block coupons 2012 printable 1, 1995     Italy TIAS Jan. H&r block coupons 2012 printable 1, 2010     Jamaica TIAS 10207 Jan. H&r block coupons 2012 printable 1, 1982 1982-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 257 1982-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 291 Japan TIAS Jan. H&r block coupons 2012 printable 1, 2005     Kazakhstan TIAS Jan. H&r block coupons 2012 printable 1, 1996     Korea, South TIAS 9506 Jan. H&r block coupons 2012 printable 1, 1980 1979-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 435 1979-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 458 Latvia TIAS Jan. H&r block coupons 2012 printable 1, 2000     Lithuania TIAS Jan. H&r block coupons 2012 printable 1, 2000     Luxembourg TIAS Jan. H&r block coupons 2012 printable 1, 2001     Malta TIAS Jan. H&r block coupons 2012 printable 1, 2011     Mexico TIAS Jan. H&r block coupons 2012 printable 1, 1994 1994-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 424 1994-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 489 Protocol TIAS Oct. H&r block coupons 2012 printable 26, 1995     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2004     Morocco TIAS 10195 Jan. H&r block coupons 2012 printable 1, 1981 1982-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 405 1982-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 427 Netherlands TIAS Jan. H&r block coupons 2012 printable 1, 1994     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2005     New Zealand TIAS 10772 Nov. H&r block coupons 2012 printable 2, 1983 1990-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 274 1990-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 303 Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2011     Norway TIAS 7474 Jan. H&r block coupons 2012 printable 1, 1971 1973-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 669 1973-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 693 Protocol TIAS 10205 Jan. H&r block coupons 2012 printable 1, 1982 1982-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 440 1982-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 454 Pakistan TIAS 4232 Jan. H&r block coupons 2012 printable 1, 1959 1960-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 646 T. H&r block coupons 2012 printable D. H&r block coupons 2012 printable 6431, 1960-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 755 Philippines TIAS 10417 Jan. H&r block coupons 2012 printable 1, 1983 1984-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 384 1984-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 412 Poland TIAS 8486 Jan. H&r block coupons 2012 printable 1, 1974 1977-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 416 1977-1 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 427 Portugal TIAS Jan. H&r block coupons 2012 printable 1, 1996     Romania TIAS 8228 Jan. H&r block coupons 2012 printable 1, 1974 1976-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 492 1976-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 504 Russia TIAS Jan. H&r block coupons 2012 printable 1, 1994     Slovak Republic TIAS Jan. H&r block coupons 2012 printable 1, 1993     Slovenia TIAS Jan. H&r block coupons 2012 printable 1, 2002     South Africa TIAS Jan. H&r block coupons 2012 printable 1, 1998     Spain TIAS Jan. H&r block coupons 2012 printable 1, 1991     Sri Lanka TIAS Jan. H&r block coupons 2012 printable 1, 2004     Sweden TIAS Jan. H&r block coupons 2012 printable 1, 1996     Protocol TIAS Jan. H&r block coupons 2012 printable 1, 2007     Switzerland TIAS Jan. H&r block coupons 2012 printable 1, 1998     Thailand TIAS Jan. H&r block coupons 2012 printable 1, 1998     Trinidad and Tobago TIAS 7047 Jan. H&r block coupons 2012 printable 1, 1970 1971-2 C. H&r block coupons 2012 printable B. H&r block coupons 2012 printable 479   Tunisia TIAS Jan. H&r block coupons 2012 printable 1, 1990     Turkey TIAS Jan. H&r block coupons 2012 printable 1, 1998     Ukraine TIAS Jan. H&r block coupons 2012 printable 1, 2001     United Kingdom TIAS Jan. H&r block coupons 2012 printable 1, 2004     Venezuela TIAS Jan. H&r block coupons 2012 printable 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. H&r block coupons 2012 printable 3The U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable -U. H&r block coupons 2012 printable S. H&r block coupons 2012 printable S. H&r block coupons 2012 printable R. H&r block coupons 2012 printable income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. H&r block coupons 2012 printable Prev  Up  Next   Home   More Online Publications