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Instructions For 1040ez Federal Tax Form

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Instructions For 1040ez Federal Tax Form

Instructions for 1040ez federal tax form Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. Instructions for 1040ez federal tax form E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. Instructions for 1040ez federal tax form , Annuity received after June 30, 1986. Instructions for 1040ez federal tax form Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. Instructions for 1040ez federal tax form Employment abroad, Foreign employment. Instructions for 1040ez federal tax form Exclusion limited to net cost, Exclusion limited to net cost. Instructions for 1040ez federal tax form Exclusion not limited to net cost, Exclusion not limited to net cost. Instructions for 1040ez federal tax form Exclusion ratio, Step 3. Instructions for 1040ez federal tax form Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. Instructions for 1040ez federal tax form , Fixed period annuity. Instructions for 1040ez federal tax form Foreign employment, Foreign employment. Instructions for 1040ez federal tax form Free tax services, Free help with your tax return. Instructions for 1040ez federal tax form G General Rule Who must use the, Who must use the General Rule. Instructions for 1040ez federal tax form H Help (see Tax help) Help from IRS, Help from IRS. Instructions for 1040ez federal tax form , Request for a ruling. Instructions for 1040ez federal tax form , Free IRS help. Instructions for 1040ez federal tax form , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. Instructions for 1040ez federal tax form Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. Instructions for 1040ez federal tax form , Joint and survivor annuities. Instructions for 1040ez federal tax form N Net cost, Net cost. Instructions for 1040ez federal tax form Nonqualified employee plans, General Information P Part-year payments, Part-year payments. Instructions for 1040ez federal tax form Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. Instructions for 1040ez federal tax form Ruling request, Request for a ruling. Instructions for 1040ez federal tax form , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. Instructions for 1040ez federal tax form Survivor annuities, Different payments to survivor. Instructions for 1040ez federal tax form T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. Instructions for 1040ez federal tax form 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. Instructions for 1040ez federal tax form 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. Instructions for 1040ez federal tax form V Variable annuities, Types of pensions and annuities. Instructions for 1040ez federal tax form , Variable annuities. Instructions for 1040ez federal tax form W Withholding of tax, Withholding tax and estimated tax. Instructions for 1040ez federal tax form Prev  Up     Home   More Online Publications
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The Instructions For 1040ez Federal Tax Form

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