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Irs Free E File 2012

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Irs Free E File 2012

Irs free e file 2012 12. Irs free e file 2012   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs free e file 2012 Free help with your tax return. Irs free e file 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs free e file 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs free e file 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free e file 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs free e file 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs free e file 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs free e file 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Irs free e file 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs free e file 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs free e file 2012 aarp. Irs free e file 2012 org/money/taxaide or call 1-888-227-7669. Irs free e file 2012 For more information on these programs, go to IRS. Irs free e file 2012 gov and enter “VITA” in the search box. Irs free e file 2012 Internet. Irs free e file 2012    IRS. Irs free e file 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs free e file 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free e file 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs free e file 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs free e file 2012 gov or download the IRS2Go app and select the Refund Status option. Irs free e file 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free e file 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs free e file 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free e file 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free e file 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs free e file 2012 No need to wait on the phone or stand in line. Irs free e file 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs free e file 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Irs free e file 2012 New subject areas are added on a regular basis. Irs free e file 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs free e file 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs free e file 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs free e file 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs free e file 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs free e file 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs free e file 2012 You can also ask the IRS to mail a return or an account transcript to you. Irs free e file 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs free e file 2012 gov or by calling 1-800-908-9946. Irs free e file 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Irs free e file 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs free e file 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs free e file 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs free e file 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs free e file 2012 gov and enter Where's My Amended Return? in the search box. Irs free e file 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free e file 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free e file 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs free e file 2012 gov. Irs free e file 2012 Select the Payment tab on the front page of IRS. Irs free e file 2012 gov for more information. Irs free e file 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs free e file 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs free e file 2012 gov. Irs free e file 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs free e file 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs free e file 2012 gov. Irs free e file 2012 Request an Electronic Filing PIN by going to IRS. Irs free e file 2012 gov and entering Electronic Filing PIN in the search box. Irs free e file 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Irs free e file 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs free e file 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs free e file 2012 An employee can answer questions about your tax account or help you set up a payment plan. Irs free e file 2012 Before you visit, check the Office Locator on IRS. Irs free e file 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs free e file 2012 If you have a special need, such as a disability, you can request an appointment. Irs free e file 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs free e file 2012 Apply for an Employer Identification Number (EIN). Irs free e file 2012 Go to IRS. Irs free e file 2012 gov and enter Apply for an EIN in the search box. Irs free e file 2012 Read the Internal Revenue Code, regulations, or other official guidance. Irs free e file 2012 Read Internal Revenue Bulletins. Irs free e file 2012 Sign up to receive local and national tax news and more by email. Irs free e file 2012 Just click on “subscriptions” above the search box on IRS. Irs free e file 2012 gov and choose from a variety of options. Irs free e file 2012 Phone. Irs free e file 2012    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs free e file 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free e file 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs free e file 2012 gov, or download the IRS2Go app. Irs free e file 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs free e file 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free e file 2012 Most VITA and TCE sites offer free electronic filing. Irs free e file 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs free e file 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs free e file 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs free e file 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs free e file 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free e file 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free e file 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs free e file 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free e file 2012 Note, the above information is for our automated hotline. Irs free e file 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs free e file 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs free e file 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free e file 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free e file 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs free e file 2012 You should receive your order within 10 business days. Irs free e file 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs free e file 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs free e file 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs free e file 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs free e file 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs free e file 2012 Walk-in. Irs free e file 2012   You can find a selection of forms, publications and services — in-person. Irs free e file 2012 Products. Irs free e file 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs free e file 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs free e file 2012 Services. Irs free e file 2012 You can walk in to your local TAC for face-to-face tax help. Irs free e file 2012 An employee can answer questions about your tax account or help you set up a payment plan. Irs free e file 2012 Before visiting, use the Office Locator tool on IRS. Irs free e file 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs free e file 2012 Mail. Irs free e file 2012   You can send your order for forms, instructions, and publications to the address below. Irs free e file 2012 You should receive a response within 10 business days after your request is received. Irs free e file 2012 Internal Revenue Service 1201 N. Irs free e file 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs free e file 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs free e file 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs free e file 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs free e file 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs free e file 2012 You face (or your business is facing) an immediate threat of adverse action. Irs free e file 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs free e file 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs free e file 2012 Here's why we can help: TAS is an independent organization within the IRS. Irs free e file 2012 Our advocates know how to work with the IRS. Irs free e file 2012 Our services are free and tailored to meet your needs. Irs free e file 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Irs free e file 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs free e file 2012 irs. Irs free e file 2012 gov/Advocate, or call us toll-free at 1-877-777-4778. Irs free e file 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs free e file 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs free e file 2012 Low Income Taxpayer Clinics. Irs free e file 2012   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs free e file 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs free e file 2012 Visit www. Irs free e file 2012 irs. Irs free e file 2012 gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Irs Free E File 2012

Irs free e file 2012 Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Irs free e file 2012 Tax-deferred plans. Irs free e file 2012 Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Irs free e file 2012 Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Irs free e file 2012 S. Irs free e file 2012 Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Irs free e file 2012 That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Irs free e file 2012 Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Irs free e file 2012 Saving clause. Irs free e file 2012   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Irs free e file 2012 S. Irs free e file 2012 citizens) or of the United States to tax its residents or citizens (including U. Irs free e file 2012 S. Irs free e file 2012 citizens who are residents of the foreign country). Irs free e file 2012 This provision is known as the “saving clause. Irs free e file 2012 ”   For example, an individual who is a U. Irs free e file 2012 S. Irs free e file 2012 citizen and a resident of Canada may have dividend income from a U. Irs free e file 2012 S. Irs free e file 2012 corporation. Irs free e file 2012 The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Irs free e file 2012 Even though a resident of Canada, the individual is a U. Irs free e file 2012 S. Irs free e file 2012 citizen and the saving clause overrides the treaty article that limits the U. Irs free e file 2012 S. Irs free e file 2012 tax to 15%. Irs free e file 2012    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Irs free e file 2012 Treaty-based position. Irs free e file 2012   If you take the position that any U. Irs free e file 2012 S. Irs free e file 2012 tax is overruled or otherwise reduced by a U. Irs free e file 2012 S. Irs free e file 2012 treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Irs free e file 2012 Personal Services A U. Irs free e file 2012 S. Irs free e file 2012 citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Irs free e file 2012 Income from employment (Article XV). Irs free e file 2012   Income U. Irs free e file 2012 S. Irs free e file 2012 residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Irs free e file 2012 If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Irs free e file 2012    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Irs free e file 2012 Example. Irs free e file 2012 You are a U. Irs free e file 2012 S. Irs free e file 2012 resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Irs free e file 2012 During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Irs free e file 2012 Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Irs free e file 2012 Pay received by a U. Irs free e file 2012 S. Irs free e file 2012 resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Irs free e file 2012 S. Irs free e file 2012 resident is exempt from Canadian tax. Irs free e file 2012 Income from self-employment (Article VII). Irs free e file 2012   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Irs free e file 2012 This income is treated as business profits, and deductions similar to those allowed under U. Irs free e file 2012 S. Irs free e file 2012 law are allowable. Irs free e file 2012   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Irs free e file 2012 The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Irs free e file 2012   You may be considered to have a permanent establishment if you meet certain conditions. Irs free e file 2012 For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Irs free e file 2012 Public entertainers (Article XVI). Irs free e file 2012   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Irs free e file 2012 However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Irs free e file 2012 Compensation paid by the U. Irs free e file 2012 S. Irs free e file 2012 Government (Article XIX). Irs free e file 2012   Wages, salaries, and similar income (other than pensions) paid to a U. Irs free e file 2012 S. Irs free e file 2012 citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Irs free e file 2012   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Irs free e file 2012 Students and apprentices (Article XX). Irs free e file 2012   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Irs free e file 2012 The recipient must be or must have been a U. Irs free e file 2012 S. Irs free e file 2012 resident immediately before visiting Canada. Irs free e file 2012   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Irs free e file 2012 Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Irs free e file 2012 S. Irs free e file 2012 residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Irs free e file 2012 Canadian pensions and annuities paid to U. Irs free e file 2012 S. Irs free e file 2012 residents may be taxed by the United States, but the amount of any pension included in income for U. Irs free e file 2012 S. Irs free e file 2012 tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Irs free e file 2012 Pensions. Irs free e file 2012   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Irs free e file 2012 It includes pensions paid by private employers and the government for services rendered. Irs free e file 2012   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Irs free e file 2012   Pensions do not include social security benefits. Irs free e file 2012 Roth IRAs. Irs free e file 2012   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Irs free e file 2012 S. Irs free e file 2012 tax if paid to a U. Irs free e file 2012 S. Irs free e file 2012 resident. Irs free e file 2012 In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Irs free e file 2012 However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Irs free e file 2012 Tax-deferred plans. Irs free e file 2012   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Irs free e file 2012 S. Irs free e file 2012 tax, even if it is not distributed. Irs free e file 2012 However, a U. Irs free e file 2012 S. Irs free e file 2012 citizen or resident can elect to defer U. Irs free e file 2012 S. Irs free e file 2012 tax on income from the plan until the income is distributed. Irs free e file 2012 Form 8891 is used to make the election. Irs free e file 2012 Annuities. Irs free e file 2012    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Irs free e file 2012 Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Irs free e file 2012 Special rules. Irs free e file 2012    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Irs free e file 2012 Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Irs free e file 2012 Social security benefits. Irs free e file 2012   U. Irs free e file 2012 S. Irs free e file 2012 social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Irs free e file 2012 Alimony. Irs free e file 2012   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Irs free e file 2012 S. Irs free e file 2012 residents are exempt from Canadian tax. Irs free e file 2012 For purposes of U. Irs free e file 2012 S. Irs free e file 2012 tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Irs free e file 2012 Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Irs free e file 2012 Dividends (Article X). Irs free e file 2012   For Canadian source dividends received by U. Irs free e file 2012 S. Irs free e file 2012 residents, the Canadian income tax generally may not be more than 15%. Irs free e file 2012   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Irs free e file 2012 However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Irs free e file 2012   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Irs free e file 2012 Interest (Article XI). Irs free e file 2012   Generally, Canadian source interest received by U. Irs free e file 2012 S. Irs free e file 2012 residents is exempt from Canadian income tax. Irs free e file 2012   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Irs free e file 2012 Gains from the sale of property (Article XIII). Irs free e file 2012   Generally, gains from the sale of personal property by a U. Irs free e file 2012 S. Irs free e file 2012 resident having no permanent establishment in Canada are exempt from Canadian income tax. Irs free e file 2012 However, the exemption from Canadian tax does not apply to gains realized by U. Irs free e file 2012 S. Irs free e file 2012 residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Irs free e file 2012   If the property subject to Canadian tax is a capital asset and was owned by the U. Irs free e file 2012 S. Irs free e file 2012 resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Irs free e file 2012 Royalties (Article XII). Irs free e file 2012   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Irs free e file 2012   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Irs free e file 2012   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Irs free e file 2012 Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Irs free e file 2012 Gambling losses. Irs free e file 2012   Canadian residents may deduct gambling losses in the U. Irs free e file 2012 S. Irs free e file 2012 against gambling winnings in the U. Irs free e file 2012 S. Irs free e file 2012 in the same manner as a U. Irs free e file 2012 S. Irs free e file 2012 resident. Irs free e file 2012 Charitable Contributions United States income tax return. Irs free e file 2012   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Irs free e file 2012 Besides being subject to the overall limits applicable to all your charitable contributions under U. Irs free e file 2012 S. Irs free e file 2012 tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Irs free e file 2012 S. Irs free e file 2012 percentage limits on charitable contributions, applied to your Canadian source income. Irs free e file 2012 If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Irs free e file 2012 Example. Irs free e file 2012 You are a U. Irs free e file 2012 S. Irs free e file 2012 citizen living in Canada. Irs free e file 2012 You have both U. Irs free e file 2012 S. Irs free e file 2012 and Canadian source income. Irs free e file 2012 During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Irs free e file 2012 S. Irs free e file 2012 tax law if they were U. Irs free e file 2012 S. Irs free e file 2012 organizations. Irs free e file 2012 To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Irs free e file 2012 S. Irs free e file 2012 income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Irs free e file 2012 S. Irs free e file 2012 income tax law. Irs free e file 2012 Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Irs free e file 2012 S. Irs free e file 2012 income tax law. Irs free e file 2012 The appropriate percentage limit for U. Irs free e file 2012 S. Irs free e file 2012 tax purposes is applied to your total adjusted gross income from all sources. Irs free e file 2012 Qualified charities. Irs free e file 2012   These Canadian organizations must meet the qualifications that a U. Irs free e file 2012 S. Irs free e file 2012 charitable organization must meet under U. Irs free e file 2012 S. Irs free e file 2012 tax law. Irs free e file 2012 Usually an organization will notify you if it qualifies. Irs free e file 2012 For further information on charitable contributions and the U. Irs free e file 2012 S. Irs free e file 2012 percentage limits, see Publication 526, Charitable Contributions. Irs free e file 2012 Canadian income tax return. Irs free e file 2012   Under certain conditions, contributions to qualified U. Irs free e file 2012 S. Irs free e file 2012 charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Irs free e file 2012 Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Irs free e file 2012 In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Irs free e file 2012 For detailed discussions of the U. Irs free e file 2012 S. Irs free e file 2012 income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Irs free e file 2012 See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Irs free e file 2012 S. Irs free e file 2012 citizens residing in Canada. Irs free e file 2012 Competent Authority Assistance Under Article XXVI, a U. Irs free e file 2012 S. Irs free e file 2012 citizen or resident may request assistance from the U. Irs free e file 2012 S. Irs free e file 2012 competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Irs free e file 2012 The U. Irs free e file 2012 S. Irs free e file 2012 competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Irs free e file 2012 If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Irs free e file 2012 It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Irs free e file 2012 This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Irs free e file 2012 For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Irs free e file 2012 irs. Irs free e file 2012 gov/irb/2006-49_IRB/ar13. Irs free e file 2012 html. Irs free e file 2012 The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Irs free e file 2012 , NW Routing: MA3-322A Washington, D. Irs free e file 2012 C. Irs free e file 2012 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Irs free e file 2012 S. Irs free e file 2012 taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Irs free e file 2012 This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Irs free e file 2012 For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Irs free e file 2012 Attach your protective claim to your request for competent authority assistance. Irs free e file 2012 Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Irs free e file 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Irs free e file 2012 Text of Treaty You can get the text of the U. Irs free e file 2012 S. Irs free e file 2012 —Canada income tax treaty from: Superintendent of Documents U. Irs free e file 2012 S. Irs free e file 2012 Government Printing Office P. Irs free e file 2012 O. Irs free e file 2012 Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Irs free e file 2012 gov. Irs free e file 2012 U. Irs free e file 2012 S. Irs free e file 2012 Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Irs free e file 2012 To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Irs free e file 2012 S. Irs free e file 2012 Embassy or consulate. Irs free e file 2012 Mail. Irs free e file 2012 For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Irs free e file 2012 You can call the IRS for help at (267) 941-1000 (not a toll-free call). Irs free e file 2012 Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Irs free e file 2012 The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Irs free e file 2012 S. Irs free e file 2012 ) or on the Internet at www. Irs free e file 2012 cra-arc. Irs free e file 2012 gc. Irs free e file 2012 ca. 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