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Irs 2012 1040 Tax Forms

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Irs 2012 1040 Tax Forms

Irs 2012 1040 tax forms Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Irs 2012 1040 tax forms However, you can still choose to use the previous carryback period. Irs 2012 1040 tax forms You also can choose not to carry back an NOL and only carry it forward. Irs 2012 1040 tax forms Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Irs 2012 1040 tax forms The instructions for this form will be revised to reflect the new law. Irs 2012 1040 tax forms Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Irs 2012 1040 tax forms A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Irs 2012 1040 tax forms Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Irs 2012 1040 tax forms Other 2001 Changes Other changes are discussed in the following chapters. Irs 2012 1040 tax forms Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Irs 2012 1040 tax forms You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Irs 2012 1040 tax forms This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Irs 2012 1040 tax forms Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Irs 2012 1040 tax forms Eligible educator. Irs 2012 1040 tax forms   You are an eligible educator if, for the tax year, you meet the following requirements. Irs 2012 1040 tax forms You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Irs 2012 1040 tax forms You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Irs 2012 1040 tax forms Qualified expenses. Irs 2012 1040 tax forms   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Irs 2012 1040 tax forms For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Irs 2012 1040 tax forms   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Irs 2012 1040 tax forms The interest on qualified U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Irs 2012 1040 tax forms Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Irs 2012 1040 tax forms This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Irs 2012 1040 tax forms Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Irs 2012 1040 tax forms Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Irs 2012 1040 tax forms Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Irs 2012 1040 tax forms Before 2003, the amounts were $200 and $400. Irs 2012 1040 tax forms The same rule applies for the exclusion of employer-provided dependent care benefits. Irs 2012 1040 tax forms For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Irs 2012 1040 tax forms Prev  Up  Next   Home   More Online Publications
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The Irs 2012 1040 Tax Forms

Irs 2012 1040 tax forms 6. Irs 2012 1040 tax forms   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Irs 2012 1040 tax forms Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Irs 2012 1040 tax forms Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms Tax Treaties See chapter 7 for information about getting these publications. Irs 2012 1040 tax forms Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Irs 2012 1040 tax forms See Table 6-1 at the end of this chapter for a list of these countries. Irs 2012 1040 tax forms Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Irs 2012 1040 tax forms If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Irs 2012 1040 tax forms Treaty benefits generally are available to residents of the United States. Irs 2012 1040 tax forms They generally are not available to U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms citizens who do not reside in the United States. Irs 2012 1040 tax forms However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms citizens residing in the treaty countries. Irs 2012 1040 tax forms U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Irs 2012 1040 tax forms Certification of U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms residency. Irs 2012 1040 tax forms   Use Form 8802, Application for United States Residency Certification, to request certification of U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms residency for purposes of claiming benefits under a tax treaty. Irs 2012 1040 tax forms Certification can be requested for the current and any prior calendar years. Irs 2012 1040 tax forms You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Irs 2012 1040 tax forms Common Benefits Some common tax treaty benefits are explained below. Irs 2012 1040 tax forms The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Irs 2012 1040 tax forms Benefits provided by certain treaties are not provided by others. Irs 2012 1040 tax forms Personal service income. Irs 2012 1040 tax forms If you are a U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Irs 2012 1040 tax forms Professors and teachers. Irs 2012 1040 tax forms If you are a U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Irs 2012 1040 tax forms Students, trainees, and apprentices. Irs 2012 1040 tax forms If you are a U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Irs 2012 1040 tax forms Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Irs 2012 1040 tax forms Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Irs 2012 1040 tax forms Pensions and annuities. Irs 2012 1040 tax forms If you are a U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Irs 2012 1040 tax forms Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Irs 2012 1040 tax forms Investment income. Irs 2012 1040 tax forms If you are a U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Irs 2012 1040 tax forms Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Irs 2012 1040 tax forms Tax credit provisions. Irs 2012 1040 tax forms If you are a U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Irs 2012 1040 tax forms Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms tax on the income. Irs 2012 1040 tax forms Nondiscrimination provisions. Irs 2012 1040 tax forms Most U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Irs 2012 1040 tax forms Saving clauses. Irs 2012 1040 tax forms U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms treaties contain saving clauses that provide that the treaties do not affect the U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms taxation of its own citizens and residents. Irs 2012 1040 tax forms As a result, U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms citizens and residents generally cannot use the treaty to reduce their U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms tax liability. Irs 2012 1040 tax forms However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms citizens or residents. Irs 2012 1040 tax forms It is important that you examine the applicable saving clause to determine if an exception applies. Irs 2012 1040 tax forms More information on treaties. Irs 2012 1040 tax forms   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Irs 2012 1040 tax forms Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms ” appears in the treaty exemption discussions in Publication 901. Irs 2012 1040 tax forms   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Irs 2012 1040 tax forms Competent Authority Assistance If you are a U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms citizen or resident alien, you can request assistance from the U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Irs 2012 1040 tax forms You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Irs 2012 1040 tax forms The U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Irs 2012 1040 tax forms Effect of request for assistance. Irs 2012 1040 tax forms   If your request provides a basis for competent authority assistance, the U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Irs 2012 1040 tax forms How to make your request. Irs 2012 1040 tax forms   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Irs 2012 1040 tax forms You are denied treaty benefits. Irs 2012 1040 tax forms Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Irs 2012 1040 tax forms   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Irs 2012 1040 tax forms Some of the steps you should consider taking include the following. Irs 2012 1040 tax forms Filing a protective claim for credit or refund of U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms taxes. Irs 2012 1040 tax forms Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Irs 2012 1040 tax forms Avoiding the lapse or termination of your right to appeal any tax determination. Irs 2012 1040 tax forms Complying with all applicable procedures for invoking competent authority consideration. Irs 2012 1040 tax forms Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms or treaty country tax. Irs 2012 1040 tax forms Taxpayers can consult with the U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Irs 2012 1040 tax forms   The request should contain all essential items of information, including the following items. Irs 2012 1040 tax forms A reference to the treaty and the treaty provisions on which the request is based. Irs 2012 1040 tax forms The years and amounts involved in both U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms dollars and foreign currency. Irs 2012 1040 tax forms A brief description of the issues for which competent authority assistance is requested. Irs 2012 1040 tax forms   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Irs 2012 1040 tax forms Revenue Procedure 2006-54 is available at www. Irs 2012 1040 tax forms irs. Irs 2012 1040 tax forms gov/irb/2006-49_IRB/ar13. Irs 2012 1040 tax forms html. Irs 2012 1040 tax forms   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms competent authority assistance under tax treaties. Irs 2012 1040 tax forms As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Irs 2012 1040 tax forms    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Irs 2012 1040 tax forms   In the case of U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Irs 2012 1040 tax forms If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Irs 2012 1040 tax forms Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Irs 2012 1040 tax forms This table is updated through October 31, 2013. Irs 2012 1040 tax forms You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Irs 2012 1040 tax forms You can obtain the text of most U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms treaties at IRS. Irs 2012 1040 tax forms gov. Irs 2012 1040 tax forms You also can request the text of treaties from the Department of Treasury at the following address. Irs 2012 1040 tax forms Department of Treasury Office of Business and Public Liaison Rm. Irs 2012 1040 tax forms 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms Virgin Islands, you can call the IRS at 1-800-829-1040. Irs 2012 1040 tax forms Table 6–1. Irs 2012 1040 tax forms List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs 2012 1040 tax forms D. Irs 2012 1040 tax forms ) Australia TIAS 10773 Dec. Irs 2012 1040 tax forms 1, 1983 1986-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 220 1986-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 246 Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2004     Austria TIAS Jan. Irs 2012 1040 tax forms 1, 1999     Bangladesh TIAS Jan. Irs 2012 1040 tax forms 1, 2007     Barbados TIAS 11090 Jan. Irs 2012 1040 tax forms 1, 1984 1991-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 436 1991-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 466 Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2005     Belgium TIAS Jan. Irs 2012 1040 tax forms 1, 2008     Bulgaria TIAS Jan. Irs 2012 1040 tax forms 1, 2009     Canada2 TIAS 11087 Jan. Irs 2012 1040 tax forms 1, 1985 1986-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 258 1987-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 298 Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2009     China, People's Republic of TIAS 12065 Jan. Irs 2012 1040 tax forms 1, 1987 1988-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 414 1988-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 447 Commonwealth of Independent States3 TIAS 8225 Jan. Irs 2012 1040 tax forms 1, 1976 1976-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 463 1976-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 475 Cyprus TIAS 10965 Jan. Irs 2012 1040 tax forms 1, 1986 1989-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 280 1989-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 314 Czech Republic TIAS Jan. Irs 2012 1040 tax forms 1, 1993     Denmark TIAS Jan. Irs 2012 1040 tax forms 1, 2001     Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2008     Egypt TIAS 10149 Jan. Irs 2012 1040 tax forms 1, 1982 1982-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 219 1982-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 243 Estonia TIAS Jan. Irs 2012 1040 tax forms 1, 2000     Finland TIAS 12101 Jan. Irs 2012 1040 tax forms 1, 1991     Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2008     France TIAS Jan. Irs 2012 1040 tax forms 1, 1996     Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2009     Germany TIAS Jan. Irs 2012 1040 tax forms 1, 1990     Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2008     Greece TIAS 2902 Jan. Irs 2012 1040 tax forms 1, 1953 1958-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 1054 T. Irs 2012 1040 tax forms D. Irs 2012 1040 tax forms 6109, 1954-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 638 Hungary TIAS 9560 Jan. Irs 2012 1040 tax forms 1, 1980 1980-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 333 1980-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 354 Iceland TIAS 8151 Jan. Irs 2012 1040 tax forms 1, 2009     India TIAS Jan. Irs 2012 1040 tax forms 1, 1991     Indonesia TIAS 11593 Jan. Irs 2012 1040 tax forms 1, 1990     Ireland TIAS Jan. Irs 2012 1040 tax forms 1, 1998     Israel TIAS Jan. Irs 2012 1040 tax forms 1, 1995     Italy TIAS Jan. Irs 2012 1040 tax forms 1, 2010     Jamaica TIAS 10207 Jan. Irs 2012 1040 tax forms 1, 1982 1982-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 257 1982-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 291 Japan TIAS Jan. Irs 2012 1040 tax forms 1, 2005     Kazakhstan TIAS Jan. Irs 2012 1040 tax forms 1, 1996     Korea, South TIAS 9506 Jan. Irs 2012 1040 tax forms 1, 1980 1979-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 435 1979-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 458 Latvia TIAS Jan. Irs 2012 1040 tax forms 1, 2000     Lithuania TIAS Jan. Irs 2012 1040 tax forms 1, 2000     Luxembourg TIAS Jan. Irs 2012 1040 tax forms 1, 2001     Malta TIAS Jan. Irs 2012 1040 tax forms 1, 2011     Mexico TIAS Jan. Irs 2012 1040 tax forms 1,1994     Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2004               Table 6–1 (continued). Irs 2012 1040 tax forms Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs 2012 1040 tax forms D. Irs 2012 1040 tax forms ) Morocco TIAS 10195 Jan. Irs 2012 1040 tax forms 1, 1981 1982-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 405 1982-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 427 Netherlands TIAS Jan. Irs 2012 1040 tax forms 1, 1994     Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2005     New Zealand TIAS 10772 Nov. Irs 2012 1040 tax forms 2, 1983 1990-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 274 1990-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 303 Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2011     Norway TIAS 7474 Jan. Irs 2012 1040 tax forms 1, 1971 1973-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 669 1973-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 693 Protocol TIAS 10205 Jan. Irs 2012 1040 tax forms 1, 1982 1982-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 440 1982-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 454 Pakistan TIAS 4232 Jan. Irs 2012 1040 tax forms 1, 1959 1960-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 646 T. Irs 2012 1040 tax forms D. Irs 2012 1040 tax forms 6431, 1960-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 755 Philippines TIAS 10417 Jan. Irs 2012 1040 tax forms 1, 1983 1984-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 384 1984-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 412 Poland TIAS 8486 Jan. Irs 2012 1040 tax forms 1, 1974 1977-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 416 1977-1 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 427 Portugal TIAS Jan. Irs 2012 1040 tax forms 1, 1996     Romania TIAS 8228 Jan. Irs 2012 1040 tax forms 1, 1974 1976-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 492 1976-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 504 Russia TIAS Jan. Irs 2012 1040 tax forms 1, 1994     Slovak Republic TIAS Jan. Irs 2012 1040 tax forms 1, 1993     Slovenia TIAS Jan. Irs 2012 1040 tax forms 1, 2002     South Africa TIAS Jan. Irs 2012 1040 tax forms 1, 1998     Spain TIAS Jan. Irs 2012 1040 tax forms 1, 1991     Sri Lanka TIAS Jan. Irs 2012 1040 tax forms 1, 2004     Sweden TIAS Jan. Irs 2012 1040 tax forms 1, 1996     Protocol TIAS Jan. Irs 2012 1040 tax forms 1, 2007     Switzerland TIAS Jan. Irs 2012 1040 tax forms 1, 1998     Thailand TIAS Jan. Irs 2012 1040 tax forms 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Irs 2012 1040 tax forms 1, 1970 1971-2 C. Irs 2012 1040 tax forms B. Irs 2012 1040 tax forms 479   Tunisia TIAS Jan. Irs 2012 1040 tax forms 1, 1990     Turkey TIAS Jan. Irs 2012 1040 tax forms 1, 1998     Ukraine TIAS Jan. Irs 2012 1040 tax forms 1, 2001     United Kingdom TIAS Jan. Irs 2012 1040 tax forms 1, 2004     Venezuela TIAS Jan. Irs 2012 1040 tax forms 1, 2000      1(TIAS) — Treaties and Other International Act Series. Irs 2012 1040 tax forms  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Irs 2012 1040 tax forms 3The U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms -U. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms S. Irs 2012 1040 tax forms R. Irs 2012 1040 tax forms income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Irs 2012 1040 tax forms Prev  Up  Next   Home   More Online Publications