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Irs Form 1040ez 2013

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Irs Form 1040ez 2013

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

Irs form 1040ez 2013 Index A Absence, temporary, Temporary absences. Irs form 1040ez 2013 Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Irs form 1040ez 2013 , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Irs form 1040ez 2013 No exemption for spouse, Alimony paid. Irs form 1040ez 2013 Annual exclusion, gift tax, Annual exclusion. Irs form 1040ez 2013 Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Irs form 1040ez 2013 Considered unmarried, Unmarried persons. Irs form 1040ez 2013 Archer MSA, Archer medical savings account (MSA). Irs form 1040ez 2013 Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Irs form 1040ez 2013 Benefits paid under QDROs, Benefits paid to a child or other dependent. Irs form 1040ez 2013 , Benefits paid to a spouse or former spouse. Irs form 1040ez 2013 Birth of dependent, Death or birth. Irs form 1040ez 2013 C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Irs form 1040ez 2013 Child support Alimony, difference from, Child support. Irs form 1040ez 2013 Clearly associated with contingency, Clearly associated with a contingency. Irs form 1040ez 2013 Contingency relating to child, Contingency relating to your child. Irs form 1040ez 2013 Payment specifically designated as, Specifically designated as child support. Irs form 1040ez 2013 Child support under pre-1985 agreement, Child support under pre-1985 agreement. Irs form 1040ez 2013 Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Irs form 1040ez 2013 Claiming parent, when child is head of household, Special rule for parent. Irs form 1040ez 2013 Custody of, Custodial parent and noncustodial parent. Irs form 1040ez 2013 Death of child Head of household, qualifying person to file as, Death or birth. Irs form 1040ez 2013 Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Irs form 1040ez 2013 States, Community property states. Irs form 1040ez 2013 Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Irs form 1040ez 2013 Nondeductible expenses, Nondeductible expenses. Irs form 1040ez 2013 Custody of child, Custodial parent and noncustodial parent. Irs form 1040ez 2013 D Death of dependent, Death or birth. Irs form 1040ez 2013 Death of recipient spouse. Irs form 1040ez 2013 , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Irs form 1040ez 2013 Deductions Alimony paid, Deducting alimony paid. Irs form 1040ez 2013 Alimony recapture, Deducting the recapture. Irs form 1040ez 2013 Limits on IRAs, IRA contribution and deduction limits. Irs form 1040ez 2013 Marital, Marital deduction. Irs form 1040ez 2013 Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Irs form 1040ez 2013 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Irs form 1040ez 2013 Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Irs form 1040ez 2013 Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Irs form 1040ez 2013 Invalid, Invalid decree. Irs form 1040ez 2013 Unmarried persons, Unmarried persons. Irs form 1040ez 2013 Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Irs form 1040ez 2013 Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Irs form 1040ez 2013 Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Irs form 1040ez 2013 Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Irs form 1040ez 2013 Filing status, Filing Status, More information. Irs form 1040ez 2013 Head of household, Requirements. Irs form 1040ez 2013 Form 1040 Deducting alimony paid, Deducting alimony paid. Irs form 1040ez 2013 Reporting alimony received, Reporting alimony received. Irs form 1040ez 2013 Form 1040X Annulment, decree of, Unmarried persons. Irs form 1040ez 2013 Form 8332 Release of exemption to noncustodial parent, Written declaration. Irs form 1040ez 2013 Form 8379 Injured spouse, Injured spouse. Irs form 1040ez 2013 Form 8857 Innocent spouse relief, Relief from joint liability. Irs form 1040ez 2013 Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Irs form 1040ez 2013 Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Irs form 1040ez 2013 , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Irs form 1040ez 2013 Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Irs form 1040ez 2013 Expenses for, as alimony (Table 4), Table 4. Irs form 1040ez 2013 Expenses for a Jointly-Owned Home Sale of, Sale of home. Irs form 1040ez 2013 HSAs (Health savings accounts), Health savings account (HSA). Irs form 1040ez 2013 I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Irs form 1040ez 2013 Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Irs form 1040ez 2013 Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Irs form 1040ez 2013 Innocent spouse relief, Relief from joint liability. Irs form 1040ez 2013 Insurance premiums, Life insurance premiums. Irs form 1040ez 2013 Invalid decree, Invalid decree. Irs form 1040ez 2013 IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Irs form 1040ez 2013 Itemized deductions on separate returns, Itemized deductions. Irs form 1040ez 2013 ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Irs form 1040ez 2013 Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Irs form 1040ez 2013 Change to separate return, Separate returns after joint return. Irs form 1040ez 2013 Divorced taxpayers, Divorced taxpayers. Irs form 1040ez 2013 Exemption for spouse, Joint return. Irs form 1040ez 2013 Joint and individual liability, Joint and individual liability. Irs form 1040ez 2013 Relief from joint liability, Relief from joint liability. Irs form 1040ez 2013 Signing, Signing a joint return. Irs form 1040ez 2013 Jointly-owned home Alimony payments for, Payments for jointly-owned home. Irs form 1040ez 2013 Expenses for, as alimony (Table 4), Table 4. Irs form 1040ez 2013 Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Irs form 1040ez 2013 K Kidnapped child Head of household status and, Kidnapped child. Irs form 1040ez 2013 L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Irs form 1040ez 2013 M Marital community, ending, Ending the Marital Community Marital status, Marital status. Irs form 1040ez 2013 Married persons, Married persons. Irs form 1040ez 2013 Medical savings accounts (MSAs), Archer medical savings account (MSA). Irs form 1040ez 2013 Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Irs form 1040ez 2013 MSAs (Medical savings accounts), Archer medical savings account (MSA). Irs form 1040ez 2013 N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Irs form 1040ez 2013 Nonresident aliens Joint returns, Nonresident alien. Irs form 1040ez 2013 Withholding, Withholding on nonresident aliens. Irs form 1040ez 2013 P Parent Head of household, claim for, Special rule for parent. Irs form 1040ez 2013 Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Irs form 1040ez 2013 Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Irs form 1040ez 2013 , Benefits paid to a spouse or former spouse. Irs form 1040ez 2013 Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Irs form 1040ez 2013 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Irs form 1040ez 2013 Table 2, Table 2. Irs form 1040ez 2013 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Irs form 1040ez 2013 Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Irs form 1040ez 2013 Spouse's debts, applied to, Tax refund applied to spouse's debts. Irs form 1040ez 2013 Release of exemption to noncustodial parent, Written declaration. Irs form 1040ez 2013 Revocation, Revocation of release of claim to an exemption. Irs form 1040ez 2013 Relief from joint liability, Reminders, Relief from joint liability. Irs form 1040ez 2013 Relief from separate return liability Community income, Relief from liability arising from community property law. Irs form 1040ez 2013 Reporting requirements Alimony received, Reporting alimony received. Irs form 1040ez 2013 Returns Amended return required, Unmarried persons. Irs form 1040ez 2013 Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Irs form 1040ez 2013 S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Irs form 1040ez 2013 Separate maintenance decrees, Unmarried persons. Irs form 1040ez 2013 , Divorce or separation instrument. Irs form 1040ez 2013 , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Irs form 1040ez 2013 Community or separate income, Community or separate income. Irs form 1040ez 2013 Exemption for spouse, Separate return. Irs form 1040ez 2013 Itemized deductions, Itemized deductions. Irs form 1040ez 2013 Relief from liability, Relief from liability arising from community property law. Irs form 1040ez 2013 Separate liability, Separate liability. Irs form 1040ez 2013 Tax consequences, Separate returns may give you a higher tax. Irs form 1040ez 2013 Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Irs form 1040ez 2013 Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Irs form 1040ez 2013 Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Irs form 1040ez 2013 Spouse Defined for purposes of alimony, Spouse or former spouse. Irs form 1040ez 2013 Refund applied to debts, Tax refund applied to spouse's debts. Irs form 1040ez 2013 Statute of limitations Amended return, Unmarried persons. Irs form 1040ez 2013 Injured spouse allocation, Injured spouse. Irs form 1040ez 2013 T Tables and figures Exemption for dependents (Table 3), Table 3. Irs form 1040ez 2013 Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Irs form 1040ez 2013 Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Irs form 1040ez 2013 Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Irs form 1040ez 2013 Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Irs form 1040ez 2013 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Irs form 1040ez 2013 Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Irs form 1040ez 2013 Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Irs form 1040ez 2013 , Payments to a third party. Irs form 1040ez 2013 Property settlements, transfers to, Transfers to third parties. Irs form 1040ez 2013 Tiebreaker rules, Tiebreaker rules. Irs form 1040ez 2013 TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Irs form 1040ez 2013 Unmarried persons, Unmarried persons. Irs form 1040ez 2013 W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Irs form 1040ez 2013 Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Irs form 1040ez 2013 Prev  Up     Home   More Online Publications