Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Gov 2010 Tax Forms

H&rblock ComMilitary TaxE File2011 E-fileState Tax Online FilingHow To File 2012 Taxes Online1040x 2010 InstructionsFree State Tax Return FilingFederal Tax Forms For 2012Student Tax Return CalculatorAmendment TaxesTax 1040nrIrs Free Tax PreparationForm 1040 EzFile 2011 Federal Tax ReturnHow Can I File My 2012 TaxesForm1040ezFree Site To File State TaxesH And R Block Tax Software2011 State Tax FormsH & R Block Free FilingMy Pay2011 Tax Forms 1040Can You File 2012 And 2013 Taxes TogetherHow To File Taxes Online1040 Ez FormsTax Calculator 2012Amended Tax FormsState Income Tax ReturnTax FormsNj Tax Form 1040xIrs Amendment2010 Tax Form 1040Free State FileHow To Amend A 2012 Tax Return2011 1040ez Form IrsAmend Taxes Online1040nr Calculator1040ez Online1040 Now

Irs Gov 2010 Tax Forms

Irs gov 2010 tax forms 9. Irs gov 2010 tax forms   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Irs gov 2010 tax forms Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Irs gov 2010 tax forms However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Irs gov 2010 tax forms See Table 9-1 for a list of tax treaty countries. Irs gov 2010 tax forms You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Irs gov 2010 tax forms See Income Entitled to Tax Treaty Benefits in chapter 8. Irs gov 2010 tax forms Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Irs gov 2010 tax forms Useful Items - You may want to see: Publication 901 U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms Tax Treaties Form (and Instructions) 1040NR U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms Nonresident Alien Income Tax Return 1040NR-EZ U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Irs gov 2010 tax forms Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Irs gov 2010 tax forms Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Irs gov 2010 tax forms Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Irs gov 2010 tax forms Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Irs gov 2010 tax forms To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Irs gov 2010 tax forms Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Irs gov 2010 tax forms Example. Irs gov 2010 tax forms Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Irs gov 2010 tax forms He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Irs gov 2010 tax forms His dividends are not effectively connected with that business. Irs gov 2010 tax forms He has no deductions other than his own personal exemption. Irs gov 2010 tax forms His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Irs gov 2010 tax forms Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Irs gov 2010 tax forms The conditions for claiming the exemptions vary under each tax treaty. Irs gov 2010 tax forms For more information about the conditions under a particular tax treaty, see Publication 901. Irs gov 2010 tax forms Or, you may download the complete text of most U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms tax treaties at IRS. Irs gov 2010 tax forms gov. Irs gov 2010 tax forms Technical explanations for many of those treaties are also available at that site. Irs gov 2010 tax forms Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Irs gov 2010 tax forms These types of income may be exempt from U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms tax or may be subject to a reduced rate of tax. Irs gov 2010 tax forms For more information, see Publication 901 or the applicable tax treaty. Irs gov 2010 tax forms Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Irs gov 2010 tax forms Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Irs gov 2010 tax forms Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Irs gov 2010 tax forms Spending part of a day in the United States counts as a day of presence. Irs gov 2010 tax forms Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Irs gov 2010 tax forms Note. Irs gov 2010 tax forms Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Irs gov 2010 tax forms Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Irs gov 2010 tax forms Many treaties also provide an exemption for engaging in research. Irs gov 2010 tax forms Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Irs gov 2010 tax forms A substantial part of that person's time must be devoted to those duties. Irs gov 2010 tax forms The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Irs gov 2010 tax forms If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Irs gov 2010 tax forms See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Irs gov 2010 tax forms Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Irs gov 2010 tax forms However, a difference exists among treaties as to who qualifies for this benefit. Irs gov 2010 tax forms Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Irs gov 2010 tax forms Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Irs gov 2010 tax forms Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Irs gov 2010 tax forms Chapter 10 of this publication also has information for employees of foreign governments. Irs gov 2010 tax forms Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Irs gov 2010 tax forms Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Irs gov 2010 tax forms If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Irs gov 2010 tax forms See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Irs gov 2010 tax forms Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Irs gov 2010 tax forms Generally, gains from the sale or exchange of real property located in the United States are taxable. Irs gov 2010 tax forms Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Irs gov 2010 tax forms U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Irs gov 2010 tax forms (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Irs gov 2010 tax forms ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Irs gov 2010 tax forms This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Irs gov 2010 tax forms See Reporting Treaty Benefits Claimed . Irs gov 2010 tax forms In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms tax under the treaty. Irs gov 2010 tax forms However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Irs gov 2010 tax forms Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Irs gov 2010 tax forms Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Irs gov 2010 tax forms On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Irs gov 2010 tax forms Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Irs gov 2010 tax forms Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Irs gov 2010 tax forms Include this tax on Form 1040, line 61. Irs gov 2010 tax forms On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Irs gov 2010 tax forms Example. Irs gov 2010 tax forms Jacques Dubois, who is a resident of the United States under Article 4 of the U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms -France income tax treaty, receives French social security benefits. Irs gov 2010 tax forms Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Irs gov 2010 tax forms Mr. Irs gov 2010 tax forms Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Irs gov 2010 tax forms Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms resident receives social security benefits from Canada or Germany, those benefits are treated for U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms income tax purposes as if they were received under the social security legislation of the United States. Irs gov 2010 tax forms If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Irs gov 2010 tax forms You are not required to file a Form 8833 for those benefits. Irs gov 2010 tax forms Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Irs gov 2010 tax forms Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Irs gov 2010 tax forms However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Irs gov 2010 tax forms This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Irs gov 2010 tax forms Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Irs gov 2010 tax forms If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Irs gov 2010 tax forms Saving clause. Irs gov 2010 tax forms   Most tax treaties have a saving clause. Irs gov 2010 tax forms A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Irs gov 2010 tax forms Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Irs gov 2010 tax forms However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Irs gov 2010 tax forms Read the treaty to find out if it has a saving clause and an exception to it. Irs gov 2010 tax forms Time limit for claiming treaty exemptions. Irs gov 2010 tax forms   Many treaties limit the number of years you can claim a treaty exemption. Irs gov 2010 tax forms For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Irs gov 2010 tax forms Once you reach this limit, you can no longer claim the treaty exemption. Irs gov 2010 tax forms See the treaty or Publication 901 for the time limits that apply. Irs gov 2010 tax forms How to report income on your tax return. Irs gov 2010 tax forms   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms tax under the treaty. Irs gov 2010 tax forms However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Irs gov 2010 tax forms Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Irs gov 2010 tax forms Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Irs gov 2010 tax forms On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Irs gov 2010 tax forms Example. Irs gov 2010 tax forms Mr. Irs gov 2010 tax forms Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Irs gov 2010 tax forms He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms tax in those years under Article 20 of the U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms -People's Republic of China income tax treaty. Irs gov 2010 tax forms On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Irs gov 2010 tax forms Even though Mr. Irs gov 2010 tax forms Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms -People's Republic of China treaty dated April 30, 1984. Irs gov 2010 tax forms Mr. Irs gov 2010 tax forms Yu should submit Form W-9 and the required statement to the payor. Irs gov 2010 tax forms Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Irs gov 2010 tax forms See below, for the situations where you are not required to file Form 8833. Irs gov 2010 tax forms You must file a U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms tax return and Form 8833 if you claim the following treaty benefits. Irs gov 2010 tax forms You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms real property interest based on a treaty. Irs gov 2010 tax forms You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Irs gov 2010 tax forms You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Irs gov 2010 tax forms These are the more common situations for which Form 8833 is required. Irs gov 2010 tax forms Exceptions. Irs gov 2010 tax forms   You do not have to file Form 8833 for any of the following situations. Irs gov 2010 tax forms You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Irs gov 2010 tax forms You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Irs gov 2010 tax forms This includes taxable scholarship and fellowship grants. Irs gov 2010 tax forms You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Irs gov 2010 tax forms You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Irs gov 2010 tax forms The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Irs gov 2010 tax forms You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms financial institution, qualified intermediary, or withholding foreign partnership or trust. Irs gov 2010 tax forms The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Irs gov 2010 tax forms Penalty for failure to provide required information on Form 8833. Irs gov 2010 tax forms   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Irs gov 2010 tax forms Additional information. Irs gov 2010 tax forms   For additional information, see section 301. Irs gov 2010 tax forms 6114-1(c) of the Income Tax Regulations. Irs gov 2010 tax forms Table 9-1. Irs gov 2010 tax forms Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs gov 2010 tax forms D. Irs gov 2010 tax forms ) Australia TIAS 10773 Dec. Irs gov 2010 tax forms 1, 1983 1986-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 220 1986-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 246 Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2004     Austria TIAS Jan. Irs gov 2010 tax forms 1, 1999     Bangladesh TIAS Jan. Irs gov 2010 tax forms 1, 2007     Barbados TIAS 11090 Jan. Irs gov 2010 tax forms 1, 1984 1991-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 436 1991-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 466 Protocol TIAS Jan. Irs gov 2010 tax forms 1, 1994     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2005     Belgium TIAS Jan. Irs gov 2010 tax forms 1, 2008     Bulgaria TIAS Jan. Irs gov 2010 tax forms 1, 2009     Canada2 TIAS 11087 Jan. Irs gov 2010 tax forms 1, 1985 1986-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 258 1987-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 298 Protocol TIAS Jan. Irs gov 2010 tax forms 1, 1996     Protocol TIAS Dec. Irs gov 2010 tax forms 16, 1997     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2009     China, People's Republic of TIAS 12065 Jan. Irs gov 2010 tax forms 1, 1987 1988-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 414 1988-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 447 Commonwealth of Independent States3 TIAS 8225 Jan. Irs gov 2010 tax forms 1, 1976 1976-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 463 1976-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 475 Cyprus TIAS 10965 Jan. Irs gov 2010 tax forms 1, 1986 1989-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 280 1989-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 314 Czech Republic TIAS Jan. Irs gov 2010 tax forms 1, 1993     Denmark TIAS Jan. Irs gov 2010 tax forms 1, 2001     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2008     Egypt TIAS 10149 Jan. Irs gov 2010 tax forms 1, 1982 1982-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 219 1982-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 243 Estonia TIAS Jan. Irs gov 2010 tax forms 1, 2000     Finland TIAS 12101 Jan. Irs gov 2010 tax forms 1, 1991     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2008     France TIAS Jan. Irs gov 2010 tax forms 1, 1996     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2007     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2010     Germany TIAS Jan. Irs gov 2010 tax forms 1, 1990     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2008     Greece TIAS 2902 Jan. Irs gov 2010 tax forms 1, 1953 1958-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 1054 T. Irs gov 2010 tax forms D. Irs gov 2010 tax forms 6109, 1954-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 638 Hungary TIAS 9560 Jan. Irs gov 2010 tax forms 1, 1980 1980-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 333 1980-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 354 Iceland TIAS Jan. Irs gov 2010 tax forms 1, 2009     India TIAS Jan. Irs gov 2010 tax forms 1, 1991     Indonesia TIAS 11593 Jan. Irs gov 2010 tax forms 1, 1990     Ireland TIAS Jan. Irs gov 2010 tax forms 1, 1998     Israel TIAS Jan. Irs gov 2010 tax forms 1, 1995     Italy TIAS Jan. Irs gov 2010 tax forms 1, 2010     Jamaica TIAS 10207 Jan. Irs gov 2010 tax forms 1, 1982 1982-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 257 1982-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 291 Japan TIAS Jan. Irs gov 2010 tax forms 1, 2005     Kazakhstan TIAS Jan. Irs gov 2010 tax forms 1, 1996     Korea, South TIAS 9506 Jan. Irs gov 2010 tax forms 1, 1980 1979-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 435 1979-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 458 Latvia TIAS Jan. Irs gov 2010 tax forms 1, 2000     Lithuania TIAS Jan. Irs gov 2010 tax forms 1, 2000     Luxembourg TIAS Jan. Irs gov 2010 tax forms 1, 2001     Malta TIAS Jan. Irs gov 2010 tax forms 1, 2011     Mexico TIAS Jan. Irs gov 2010 tax forms 1, 1994 1994-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 424 1994-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 489 Protocol TIAS Oct. Irs gov 2010 tax forms 26, 1995     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2004     Morocco TIAS 10195 Jan. Irs gov 2010 tax forms 1, 1981 1982-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 405 1982-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 427 Netherlands TIAS Jan. Irs gov 2010 tax forms 1, 1994     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2005     New Zealand TIAS 10772 Nov. Irs gov 2010 tax forms 2, 1983 1990-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 274 1990-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 303 Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2011     Norway TIAS 7474 Jan. Irs gov 2010 tax forms 1, 1971 1973-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 669 1973-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 693 Protocol TIAS 10205 Jan. Irs gov 2010 tax forms 1, 1982 1982-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 440 1982-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 454 Pakistan TIAS 4232 Jan. Irs gov 2010 tax forms 1, 1959 1960-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 646 T. Irs gov 2010 tax forms D. Irs gov 2010 tax forms 6431, 1960-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 755 Philippines TIAS 10417 Jan. Irs gov 2010 tax forms 1, 1983 1984-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 384 1984-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 412 Poland TIAS 8486 Jan. Irs gov 2010 tax forms 1, 1974 1977-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 416 1977-1 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 427 Portugal TIAS Jan. Irs gov 2010 tax forms 1, 1996     Romania TIAS 8228 Jan. Irs gov 2010 tax forms 1, 1974 1976-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 492 1976-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 504 Russia TIAS Jan. Irs gov 2010 tax forms 1, 1994     Slovak Republic TIAS Jan. Irs gov 2010 tax forms 1, 1993     Slovenia TIAS Jan. Irs gov 2010 tax forms 1, 2002     South Africa TIAS Jan. Irs gov 2010 tax forms 1, 1998     Spain TIAS Jan. Irs gov 2010 tax forms 1, 1991     Sri Lanka TIAS Jan. Irs gov 2010 tax forms 1, 2004     Sweden TIAS Jan. Irs gov 2010 tax forms 1, 1996     Protocol TIAS Jan. Irs gov 2010 tax forms 1, 2007     Switzerland TIAS Jan. Irs gov 2010 tax forms 1, 1998     Thailand TIAS Jan. Irs gov 2010 tax forms 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Irs gov 2010 tax forms 1, 1970 1971-2 C. Irs gov 2010 tax forms B. Irs gov 2010 tax forms 479   Tunisia TIAS Jan. Irs gov 2010 tax forms 1, 1990     Turkey TIAS Jan. Irs gov 2010 tax forms 1, 1998     Ukraine TIAS Jan. Irs gov 2010 tax forms 1, 2001     United Kingdom TIAS Jan. Irs gov 2010 tax forms 1, 2004     Venezuela TIAS Jan. Irs gov 2010 tax forms 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Irs gov 2010 tax forms 3The U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms -U. Irs gov 2010 tax forms S. Irs gov 2010 tax forms S. Irs gov 2010 tax forms R. Irs gov 2010 tax forms income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Irs gov 2010 tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Hawaii

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Hilo 

101 Aupuni St.
Hilo, HI 96720 

 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(808) 935-9475
Honolulu  300 Ala Moana Blvd.
Honolulu, HI 96850 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(808) 524-5953 

 

Wailuku  2200 Main St.
Wailuku, HI 96793

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

Services Provided

(808) 242-6450 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 808-566-2950 in the Honolulu area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1099 Alakea St
12 Fl M/S HI208
Honolulu, HI 96813-4511

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Irs Gov 2010 Tax Forms

Irs gov 2010 tax forms Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Irs gov 2010 tax forms Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Irs gov 2010 tax forms A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Irs gov 2010 tax forms The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Irs gov 2010 tax forms A corporation. Irs gov 2010 tax forms A fiscal year taxpayer. Irs gov 2010 tax forms A dealer in securities or commodities required to register as such under the laws of the United States or a state. Irs gov 2010 tax forms A real estate investment trust (as defined in section 856). Irs gov 2010 tax forms An entity registered at all times during the tax year under the Investment Company Act of 1940. Irs gov 2010 tax forms A common trust fund (as defined in section 584(a)). Irs gov 2010 tax forms A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Irs gov 2010 tax forms Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Irs gov 2010 tax forms A REMIC. Irs gov 2010 tax forms Note. Irs gov 2010 tax forms A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Irs gov 2010 tax forms The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Irs gov 2010 tax forms How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Irs gov 2010 tax forms You can request information from the representative or issuer by telephone or mail. Irs gov 2010 tax forms If only an address is listed in the directory, you must request the information in writing. Irs gov 2010 tax forms Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Irs gov 2010 tax forms The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Irs gov 2010 tax forms The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Irs gov 2010 tax forms If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Irs gov 2010 tax forms Prev  Up  Next   Home   More Online Publications