Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

I Need To File An Amended Tax Return

Federal Tax Amendment FormIrs 1040ez 20111040 Ez 2012How To File 1040nr EzInstructions For 1040ez 2013On Line 1040x1040 Ez FormFile 2011 Taxes Online LateFile Taxes For FreeAmend A 2013 Tax ReturnForm 1040sIowa 1040xMypay Military PayFilemy2010taxreturnforfreeEfile State Tax FreeFile My 2012 Tax ReturnAmended 2011 Tax ReturnIrs Tax Form 1040ez 2011How Do You Amend Your Tax ReturnHow Can I File My 2012 Taxes For Free1040ez TaxIrs Tax Form 1040Amend Taxes Online FreeFree File State ReturnWww Onlinetaxes H&rblock ComFill Out 1040ezIrs Gov Form 1040Unfiled Tax ReturnsPrintable Tax Forms 2011How Do You Amend A Tax ReturnCan You File 2011 Taxes NowFree State EfileFree Turbotax For MilitaryAmended 1040x InstructionsFiling An Extension For TaxesState Tax Return FormsHow Can I File My 2010 Taxes For FreeFree State Tax OnlineFree 1040ez Filing Online1040 Es

I Need To File An Amended Tax Return

I need to file an amended tax return Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP188 Notice

We are holding your refund until we determine you owe no other taxes.


What you need to do

  • You need not take any action at this time.
  • Review your notice carefully; it will explain the time frames necessary to review your account.

You may want to...


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP188, Page 1

Page Last Reviewed or Updated: 25-Jul-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The I Need To File An Amended Tax Return

I need to file an amended tax return 9. I need to file an amended tax return   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. I need to file an amended tax return Most treaties require that the nonresident alien be a resident of the treaty country to qualify. I need to file an amended tax return However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. I need to file an amended tax return See Table 9-1 for a list of tax treaty countries. I need to file an amended tax return You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. I need to file an amended tax return See Income Entitled to Tax Treaty Benefits in chapter 8. I need to file an amended tax return 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. I need to file an amended tax return Useful Items - You may want to see: Publication 901 U. I need to file an amended tax return S. I need to file an amended tax return Tax Treaties Form (and Instructions) 1040NR U. I need to file an amended tax return S. I need to file an amended tax return Nonresident Alien Income Tax Return 1040NR-EZ U. I need to file an amended tax return S. I need to file an amended tax return 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. I need to file an amended tax return Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. I need to file an amended tax return 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%. I need to file an amended tax return Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. I need to file an amended tax return Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. I need to file an amended tax return 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. I need to file an amended tax return 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. I need to file an amended tax return Example. I need to file an amended tax return 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. I need to file an amended tax return 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. I need to file an amended tax return His dividends are not effectively connected with that business. I need to file an amended tax return He has no deductions other than his own personal exemption. I need to file an amended tax return 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. I need to file an amended tax return 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. I need to file an amended tax return The conditions for claiming the exemptions vary under each tax treaty. I need to file an amended tax return For more information about the conditions under a particular tax treaty, see Publication 901. I need to file an amended tax return Or, you may download the complete text of most U. I need to file an amended tax return S. I need to file an amended tax return tax treaties at IRS. I need to file an amended tax return gov. I need to file an amended tax return Technical explanations for many of those treaties are also available at that site. I need to file an amended tax return Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. I need to file an amended tax return These types of income may be exempt from U. I need to file an amended tax return S. I need to file an amended tax return tax or may be subject to a reduced rate of tax. I need to file an amended tax return For more information, see Publication 901 or the applicable tax treaty. I need to file an amended tax return 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. I need to file an amended tax return 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. I need to file an amended tax return Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. I need to file an amended tax return Spending part of a day in the United States counts as a day of presence. I need to file an amended tax return 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. I need to file an amended tax return Note. I need to file an amended tax return 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. I need to file an amended tax return 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. I need to file an amended tax return S. I need to file an amended tax return income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. I need to file an amended tax return Many treaties also provide an exemption for engaging in research. I need to file an amended tax return Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. I need to file an amended tax return A substantial part of that person's time must be devoted to those duties. I need to file an amended tax return 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. I need to file an amended tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. I need to file an amended tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. I need to file an amended tax return Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. I need to file an amended tax return However, a difference exists among treaties as to who qualifies for this benefit. I need to file an amended tax return Under many treaties, aliens admitted to the United States for permanent residence do not qualify. I need to file an amended tax return Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. I need to file an amended tax return Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. I need to file an amended tax return Chapter 10 of this publication also has information for employees of foreign governments. I need to file an amended tax return 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. I need to file an amended tax return 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. I need to file an amended tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. I need to file an amended tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. I need to file an amended tax return Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. I need to file an amended tax return Generally, gains from the sale or exchange of real property located in the United States are taxable. I need to file an amended tax return Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. I need to file an amended tax return U. I need to file an amended tax return S. I need to file an amended tax return 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. I need to file an amended tax return (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. I need to file an amended tax return ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. I need to file an amended tax return This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. I need to file an amended tax return See Reporting Treaty Benefits Claimed . I need to file an amended tax return In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. I need to file an amended tax return S. I need to file an amended tax return tax under the treaty. I need to file an amended tax return 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). I need to file an amended tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. I need to file an amended tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. I need to file an amended tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. I need to file an amended tax return Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. I need to file an amended tax return 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. I need to file an amended tax return Include this tax on Form 1040, line 61. I need to file an amended tax return On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. I need to file an amended tax return Example. I need to file an amended tax return Jacques Dubois, who is a resident of the United States under Article 4 of the U. I need to file an amended tax return S. I need to file an amended tax return -France income tax treaty, receives French social security benefits. I need to file an amended tax return Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. I need to file an amended tax return Mr. I need to file an amended tax return Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. I need to file an amended tax return Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. I need to file an amended tax return S. I need to file an amended tax return resident receives social security benefits from Canada or Germany, those benefits are treated for U. I need to file an amended tax return S. I need to file an amended tax return income tax purposes as if they were received under the social security legislation of the United States. I need to file an amended tax return 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. I need to file an amended tax return You are not required to file a Form 8833 for those benefits. I need to file an amended tax return 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. I need to file an amended tax return Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. I need to file an amended tax return However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. I need to file an amended tax return S. I need to file an amended tax return 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). I need to file an amended tax return This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. I need to file an amended tax return Some exceptions to the saving clause apply to all resident aliens (for example, under the U. I need to file an amended tax return S. I need to file an amended tax return -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). I need to file an amended tax return 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. I need to file an amended tax return Saving clause. I need to file an amended tax return   Most tax treaties have a saving clause. I need to file an amended tax return A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. I need to file an amended tax return Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. I need to file an amended tax return 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. I need to file an amended tax return Read the treaty to find out if it has a saving clause and an exception to it. I need to file an amended tax return Time limit for claiming treaty exemptions. I need to file an amended tax return   Many treaties limit the number of years you can claim a treaty exemption. I need to file an amended tax return For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. I need to file an amended tax return Once you reach this limit, you can no longer claim the treaty exemption. I need to file an amended tax return See the treaty or Publication 901 for the time limits that apply. I need to file an amended tax return How to report income on your tax return. I need to file an amended tax return   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. I need to file an amended tax return S. I need to file an amended tax return tax under the treaty. I need to file an amended tax return 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). I need to file an amended tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. I need to file an amended tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. I need to file an amended tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. I need to file an amended tax return Example. I need to file an amended tax return Mr. I need to file an amended tax return Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. I need to file an amended tax return He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. I need to file an amended tax return S. I need to file an amended tax return tax in those years under Article 20 of the U. I need to file an amended tax return S. I need to file an amended tax return -People's Republic of China income tax treaty. I need to file an amended tax return On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. I need to file an amended tax return Even though Mr. I need to file an amended tax return 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. I need to file an amended tax return S. I need to file an amended tax return -People's Republic of China treaty dated April 30, 1984. I need to file an amended tax return Mr. I need to file an amended tax return Yu should submit Form W-9 and the required statement to the payor. I need to file an amended tax return 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. I need to file an amended tax return See below, for the situations where you are not required to file Form 8833. I need to file an amended tax return You must file a U. I need to file an amended tax return S. I need to file an amended tax return tax return and Form 8833 if you claim the following treaty benefits. I need to file an amended tax return You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. I need to file an amended tax return S. I need to file an amended tax return real property interest based on a treaty. I need to file an amended tax return You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. I need to file an amended tax return 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. I need to file an amended tax return These are the more common situations for which Form 8833 is required. I need to file an amended tax return Exceptions. I need to file an amended tax return   You do not have to file Form 8833 for any of the following situations. I need to file an amended tax return 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. I need to file an amended tax return 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. I need to file an amended tax return This includes taxable scholarship and fellowship grants. I need to file an amended tax return You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. I need to file an amended tax return 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. I need to file an amended tax return The payments or items of income that are otherwise required to be disclosed total no more than $10,000. I need to file an amended tax return 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. I need to file an amended tax return S. I need to file an amended tax return corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. I need to file an amended tax return S. I need to file an amended tax return financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. I need to file an amended tax return S. I need to file an amended tax return financial institution, qualified intermediary, or withholding foreign partnership or trust. I need to file an amended tax return 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. I need to file an amended tax return Penalty for failure to provide required information on Form 8833. I need to file an amended tax return   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. I need to file an amended tax return Additional information. I need to file an amended tax return   For additional information, see section 301. I need to file an amended tax return 6114-1(c) of the Income Tax Regulations. I need to file an amended tax return Table 9-1. I need to file an amended tax return Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. I need to file an amended tax return D. I need to file an amended tax return ) Australia TIAS 10773 Dec. I need to file an amended tax return 1, 1983 1986-2 C. I need to file an amended tax return B. I need to file an amended tax return 220 1986-2 C. I need to file an amended tax return B. I need to file an amended tax return 246 Protocol TIAS Jan. I need to file an amended tax return 1, 2004     Austria TIAS Jan. I need to file an amended tax return 1, 1999     Bangladesh TIAS Jan. I need to file an amended tax return 1, 2007     Barbados TIAS 11090 Jan. I need to file an amended tax return 1, 1984 1991-2 C. I need to file an amended tax return B. I need to file an amended tax return 436 1991-2 C. I need to file an amended tax return B. I need to file an amended tax return 466 Protocol TIAS Jan. I need to file an amended tax return 1, 1994     Protocol TIAS Jan. I need to file an amended tax return 1, 2005     Belgium TIAS Jan. I need to file an amended tax return 1, 2008     Bulgaria TIAS Jan. I need to file an amended tax return 1, 2009     Canada2 TIAS 11087 Jan. I need to file an amended tax return 1, 1985 1986-2 C. I need to file an amended tax return B. I need to file an amended tax return 258 1987-2 C. I need to file an amended tax return B. I need to file an amended tax return 298 Protocol TIAS Jan. I need to file an amended tax return 1, 1996     Protocol TIAS Dec. I need to file an amended tax return 16, 1997     Protocol TIAS Jan. I need to file an amended tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. I need to file an amended tax return 1, 1987 1988-1 C. I need to file an amended tax return B. I need to file an amended tax return 414 1988-1 C. I need to file an amended tax return B. I need to file an amended tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. I need to file an amended tax return 1, 1976 1976-2 C. I need to file an amended tax return B. I need to file an amended tax return 463 1976-2 C. I need to file an amended tax return B. I need to file an amended tax return 475 Cyprus TIAS 10965 Jan. I need to file an amended tax return 1, 1986 1989-2 C. I need to file an amended tax return B. I need to file an amended tax return 280 1989-2 C. I need to file an amended tax return B. I need to file an amended tax return 314 Czech Republic TIAS Jan. I need to file an amended tax return 1, 1993     Denmark TIAS Jan. I need to file an amended tax return 1, 2001     Protocol TIAS Jan. I need to file an amended tax return 1, 2008     Egypt TIAS 10149 Jan. I need to file an amended tax return 1, 1982 1982-1 C. I need to file an amended tax return B. I need to file an amended tax return 219 1982-1 C. I need to file an amended tax return B. I need to file an amended tax return 243 Estonia TIAS Jan. I need to file an amended tax return 1, 2000     Finland TIAS 12101 Jan. I need to file an amended tax return 1, 1991     Protocol TIAS Jan. I need to file an amended tax return 1, 2008     France TIAS Jan. I need to file an amended tax return 1, 1996     Protocol TIAS Jan. I need to file an amended tax return 1, 2007     Protocol TIAS Jan. I need to file an amended tax return 1, 2010     Germany TIAS Jan. I need to file an amended tax return 1, 1990     Protocol TIAS Jan. I need to file an amended tax return 1, 2008     Greece TIAS 2902 Jan. I need to file an amended tax return 1, 1953 1958-2 C. I need to file an amended tax return B. I need to file an amended tax return 1054 T. I need to file an amended tax return D. I need to file an amended tax return 6109, 1954-2 C. I need to file an amended tax return B. I need to file an amended tax return 638 Hungary TIAS 9560 Jan. I need to file an amended tax return 1, 1980 1980-1 C. I need to file an amended tax return B. I need to file an amended tax return 333 1980-1 C. I need to file an amended tax return B. I need to file an amended tax return 354 Iceland TIAS Jan. I need to file an amended tax return 1, 2009     India TIAS Jan. I need to file an amended tax return 1, 1991     Indonesia TIAS 11593 Jan. I need to file an amended tax return 1, 1990     Ireland TIAS Jan. I need to file an amended tax return 1, 1998     Israel TIAS Jan. I need to file an amended tax return 1, 1995     Italy TIAS Jan. I need to file an amended tax return 1, 2010     Jamaica TIAS 10207 Jan. I need to file an amended tax return 1, 1982 1982-1 C. I need to file an amended tax return B. I need to file an amended tax return 257 1982-1 C. I need to file an amended tax return B. I need to file an amended tax return 291 Japan TIAS Jan. I need to file an amended tax return 1, 2005     Kazakhstan TIAS Jan. I need to file an amended tax return 1, 1996     Korea, South TIAS 9506 Jan. I need to file an amended tax return 1, 1980 1979-2 C. I need to file an amended tax return B. I need to file an amended tax return 435 1979-2 C. I need to file an amended tax return B. I need to file an amended tax return 458 Latvia TIAS Jan. I need to file an amended tax return 1, 2000     Lithuania TIAS Jan. I need to file an amended tax return 1, 2000     Luxembourg TIAS Jan. I need to file an amended tax return 1, 2001     Malta TIAS Jan. I need to file an amended tax return 1, 2011     Mexico TIAS Jan. I need to file an amended tax return 1, 1994 1994-2 C. I need to file an amended tax return B. I need to file an amended tax return 424 1994-2 C. I need to file an amended tax return B. I need to file an amended tax return 489 Protocol TIAS Oct. I need to file an amended tax return 26, 1995     Protocol TIAS Jan. I need to file an amended tax return 1, 2004     Morocco TIAS 10195 Jan. I need to file an amended tax return 1, 1981 1982-2 C. I need to file an amended tax return B. I need to file an amended tax return 405 1982-2 C. I need to file an amended tax return B. I need to file an amended tax return 427 Netherlands TIAS Jan. I need to file an amended tax return 1, 1994     Protocol TIAS Jan. I need to file an amended tax return 1, 2005     New Zealand TIAS 10772 Nov. I need to file an amended tax return 2, 1983 1990-2 C. I need to file an amended tax return B. I need to file an amended tax return 274 1990-2 C. I need to file an amended tax return B. I need to file an amended tax return 303 Protocol TIAS Jan. I need to file an amended tax return 1, 2011     Norway TIAS 7474 Jan. I need to file an amended tax return 1, 1971 1973-1 C. I need to file an amended tax return B. I need to file an amended tax return 669 1973-1 C. I need to file an amended tax return B. I need to file an amended tax return 693 Protocol TIAS 10205 Jan. I need to file an amended tax return 1, 1982 1982-2 C. I need to file an amended tax return B. I need to file an amended tax return 440 1982-2 C. I need to file an amended tax return B. I need to file an amended tax return 454 Pakistan TIAS 4232 Jan. I need to file an amended tax return 1, 1959 1960-2 C. I need to file an amended tax return B. I need to file an amended tax return 646 T. I need to file an amended tax return D. I need to file an amended tax return 6431, 1960-1 C. I need to file an amended tax return B. I need to file an amended tax return 755 Philippines TIAS 10417 Jan. I need to file an amended tax return 1, 1983 1984-2 C. I need to file an amended tax return B. I need to file an amended tax return 384 1984-2 C. I need to file an amended tax return B. I need to file an amended tax return 412 Poland TIAS 8486 Jan. I need to file an amended tax return 1, 1974 1977-1 C. I need to file an amended tax return B. I need to file an amended tax return 416 1977-1 C. I need to file an amended tax return B. I need to file an amended tax return 427 Portugal TIAS Jan. I need to file an amended tax return 1, 1996     Romania TIAS 8228 Jan. I need to file an amended tax return 1, 1974 1976-2 C. I need to file an amended tax return B. I need to file an amended tax return 492 1976-2 C. I need to file an amended tax return B. I need to file an amended tax return 504 Russia TIAS Jan. I need to file an amended tax return 1, 1994     Slovak Republic TIAS Jan. I need to file an amended tax return 1, 1993     Slovenia TIAS Jan. I need to file an amended tax return 1, 2002     South Africa TIAS Jan. I need to file an amended tax return 1, 1998     Spain TIAS Jan. I need to file an amended tax return 1, 1991     Sri Lanka TIAS Jan. I need to file an amended tax return 1, 2004     Sweden TIAS Jan. I need to file an amended tax return 1, 1996     Protocol TIAS Jan. I need to file an amended tax return 1, 2007     Switzerland TIAS Jan. I need to file an amended tax return 1, 1998     Thailand TIAS Jan. I need to file an amended tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. I need to file an amended tax return 1, 1970 1971-2 C. I need to file an amended tax return B. I need to file an amended tax return 479   Tunisia TIAS Jan. I need to file an amended tax return 1, 1990     Turkey TIAS Jan. I need to file an amended tax return 1, 1998     Ukraine TIAS Jan. I need to file an amended tax return 1, 2001     United Kingdom TIAS Jan. I need to file an amended tax return 1, 2004     Venezuela TIAS Jan. I need to file an amended tax return 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. I need to file an amended tax return 3The U. I need to file an amended tax return S. I need to file an amended tax return -U. I need to file an amended tax return S. I need to file an amended tax return S. I need to file an amended tax return R. I need to file an amended tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. I need to file an amended tax return Prev  Up  Next   Home   More Online Publications