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Irs 2008 Tax Forms

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Irs 2008 Tax Forms

Irs 2008 tax forms Publication 561 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Irs 2008 tax forms Tax questions. Irs 2008 tax forms Useful Items - You may want to see: Introduction This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. Irs 2008 tax forms It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return. Irs 2008 tax forms This publication does not discuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. Irs 2008 tax forms See Publication 526, Charitable Contributions, for this information. Irs 2008 tax forms Comments and suggestions. Irs 2008 tax forms   We welcome your comments about this publication and your suggestions for future editions. Irs 2008 tax forms   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs 2008 tax forms NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. Irs 2008 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 2008 tax forms   You can email us at *taxforms@irs. Irs 2008 tax forms gov. Irs 2008 tax forms (The asterisk must be included in the address. Irs 2008 tax forms ) Please put “Publications Comment” on the subject line. Irs 2008 tax forms Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs 2008 tax forms Ordering forms and publications. Irs 2008 tax forms   Visit www. Irs 2008 tax forms irs. Irs 2008 tax forms gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. Irs 2008 tax forms National Distribution Center P. Irs 2008 tax forms O. Irs 2008 tax forms Box 8903 Bloomington, IL 61702-8903 Tax questions. Irs 2008 tax forms   If you have a tax question, visit www. Irs 2008 tax forms irs. Irs 2008 tax forms gov or call 1-800-829-1040. Irs 2008 tax forms We cannot answer tax questions sent to either of the above addresses. Irs 2008 tax forms Useful Items - You may want to see: Publication 526 Charitable Contributions Form (and Instructions) 8282Donee Information Return 8283Noncash Charitable Contributions 8283-VPayment Voucher for Filing Fee Under Section 170(f)(13) See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms. Irs 2008 tax forms Prev  Up  Next   Home   More Online Publications
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The Irs 2008 Tax Forms

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