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International Student Tax Return

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International Student Tax Return

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

International student tax return Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. International student tax return , Liabilities. International student tax return B Basis Adjusted, Adjusted basis. International student tax return Original, Basis. International student tax return Bonds, U. International student tax return S. International student tax return Treasury, U. International student tax return S. International student tax return Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. International student tax return Lease, Cancellation of a lease. International student tax return Real property sale, Canceling a sale of real property. International student tax return Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. International student tax return Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. International student tax return Charitable organization Bargain sale to, Bargain sales to charity. International student tax return , Bargain sale to charity. International student tax return Gift to, Gift to charitable organization. International student tax return Classes of assets, Classes of assets. International student tax return Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. International student tax return Commodities derivative financial instruments, Commodities derivative financial instrument. International student tax return Condemnations, Condemnations, Section 1231 transactions. International student tax return Conversion transactions, Conversion Transactions Copyrights, Copyright. International student tax return , Copyrights. International student tax return Covenant not to compete, Covenant not to compete. International student tax return D Debt cancellation, Cancellation of debt. International student tax return , Cancellation of debt. International student tax return Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. International student tax return Records, Depreciation Recapture Section 1245, Section 1245 property defined. International student tax return , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. International student tax return Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. International student tax return E Easement, Easement. International student tax return Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. International student tax return U. International student tax return S. International student tax return Treasury notes or bonds, U. International student tax return S. International student tax return Treasury Notes or Bonds F Fair market value, Fair market value. International student tax return Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. International student tax return D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. International student tax return , Forms 1099-A and 1099-C. International student tax return 1099-B, Form 1099-B. International student tax return 1099-C, Forms 1099-A and 1099-C. International student tax return , Forms 1099-A and 1099-C. International student tax return 1099-S, Form 1099-S. International student tax return 4797, Business property. International student tax return , Reporting the exchange. International student tax return , Form 4797 8594, Reporting requirement. International student tax return 8824, Reporting the exchange. International student tax return 8949, Forms to file. International student tax return , Personal-use property. International student tax return , Reporting the exchange. International student tax return , More information. International student tax return , Timber, Introduction, Form 1099-B. International student tax return , Personal-use property. International student tax return , Mark-to-market election. International student tax return Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. International student tax return G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. International student tax return Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. International student tax return Help (see Tax help) Holding period, Holding period. International student tax return Housing, low income, Low-income housing. International student tax return , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. International student tax return Information returns, Information Returns Inherited property, Inherited property. International student tax return Installment sales, Installment Sales, Installment sale. International student tax return Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. International student tax return Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. International student tax return Liabilities, assumption, Liabilities. International student tax return Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. International student tax return Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. International student tax return Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. International student tax return M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. International student tax return S. International student tax return Treasury, U. International student tax return S. International student tax return Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. International student tax return Related persons, Related persons. International student tax return , Controlled entity. International student tax return Sale or exchange of interest, Partnership Interests, Partnership interests. International student tax return , Partnership interests. International student tax return Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. International student tax return Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. International student tax return Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. International student tax return Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. International student tax return Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. International student tax return Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. International student tax return Replacement property, Replacement property. International student tax return , Replacement property to be produced. International student tax return Repossession, Foreclosures and Repossessions, Repossession. International student tax return Residual method, sale of business, Residual method. International student tax return Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. International student tax return , Bargain sale to charity. International student tax return Installment, Installment Sales, Installment sale. International student tax return Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. International student tax return Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. International student tax return Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. International student tax return Foreclosure, Foreclosure. International student tax return Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. International student tax return Residential, Residential rental property. International student tax return Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. International student tax return Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. International student tax return Indirect ownership, Ownership of stock or partnership interests. International student tax return Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. International student tax return T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. International student tax return Timber, Timber, Section 1231 transactions. International student tax return Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. International student tax return S. International student tax return Treasury bonds, U. International student tax return S. International student tax return Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. 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