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Irs Tax Form 1040 Ez

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Irs Tax Form 1040 Ez

Irs tax form 1040 ez 5. Irs tax form 1040 ez   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Irs tax form 1040 ez This chapter discusses the records you need to keep to prove these expenses. Irs tax form 1040 ez If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Irs tax form 1040 ez You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Irs tax form 1040 ez These plans are discussed in chapter 6 under Reimbursements . Irs tax form 1040 ez How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Irs tax form 1040 ez You must be able to prove the elements listed across the top portion of the chart. Irs tax form 1040 ez You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Irs tax form 1040 ez You cannot deduct amounts that you approximate or estimate. Irs tax form 1040 ez You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Irs tax form 1040 ez You must generally prepare a written record for it to be considered adequate. Irs tax form 1040 ez This is because written evidence is more reliable than oral evidence alone. Irs tax form 1040 ez However, if you prepare a record on a computer, it is considered an adequate record. Irs tax form 1040 ez What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Irs tax form 1040 ez You should also keep documentary evidence that, together with your record, will support each element of an expense. Irs tax form 1040 ez Documentary evidence. Irs tax form 1040 ez   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Irs tax form 1040 ez Exception. Irs tax form 1040 ez   Documentary evidence is not needed if any of the following conditions apply. Irs tax form 1040 ez You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Irs tax form 1040 ez ( Accountable plans and per diem allowances are discussed in chapter 6. Irs tax form 1040 ez ) Your expense, other than lodging, is less than $75. Irs tax form 1040 ez You have a transportation expense for which a receipt is not readily available. Irs tax form 1040 ez Adequate evidence. Irs tax form 1040 ez   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Irs tax form 1040 ez   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Irs tax form 1040 ez The name and location of the hotel. Irs tax form 1040 ez The dates you stayed there. Irs tax form 1040 ez Separate amounts for charges such as lodging, meals, and telephone calls. Irs tax form 1040 ez   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Irs tax form 1040 ez The name and location of the restaurant. Irs tax form 1040 ez The number of people served. Irs tax form 1040 ez The date and amount of the expense. Irs tax form 1040 ez If a charge is made for items other than food and beverages, the receipt must show that this is the case. Irs tax form 1040 ez Canceled check. Irs tax form 1040 ez   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Irs tax form 1040 ez However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Irs tax form 1040 ez Duplicate information. Irs tax form 1040 ez   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Irs tax form 1040 ez   You do not have to record amounts your employer pays directly for any ticket or other travel item. Irs tax form 1040 ez However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Irs tax form 1040 ez Timely-kept records. Irs tax form 1040 ez   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Irs tax form 1040 ez A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Irs tax form 1040 ez   You do not need to write down the elements of every expense on the day of the expense. Irs tax form 1040 ez If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Irs tax form 1040 ez   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Irs tax form 1040 ez This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Irs tax form 1040 ez Proving business purpose. Irs tax form 1040 ez   You must generally provide a written statement of the business purpose of an expense. Irs tax form 1040 ez However, the degree of proof varies according to the circumstances in each case. Irs tax form 1040 ez If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Irs tax form 1040 ez Example. Irs tax form 1040 ez If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Irs tax form 1040 ez You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Irs tax form 1040 ez You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Irs tax form 1040 ez Confidential information. Irs tax form 1040 ez   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Irs tax form 1040 ez However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Irs tax form 1040 ez What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Irs tax form 1040 ez If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Irs tax form 1040 ez Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Irs tax form 1040 ez Documentary evidence can be receipts, paid bills, or similar evidence. Irs tax form 1040 ez If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Irs tax form 1040 ez For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Irs tax form 1040 ez Invoices of deliveries establish when you used the car for business. Irs tax form 1040 ez Table 5-1. Irs tax form 1040 ez How To Prove Certain Business Expenses IF you have expenses for . Irs tax form 1040 ez . Irs tax form 1040 ez THEN you must keep records that show details of the following elements . Irs tax form 1040 ez . Irs tax form 1040 ez . Irs tax form 1040 ez   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Irs tax form 1040 ez Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Irs tax form 1040 ez Dates you left and returned for each trip and number of days spent on business. Irs tax form 1040 ez Destination or area of your travel (name of city, town, or other designation). Irs tax form 1040 ez Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs tax form 1040 ez    Relationship: N/A Entertainment Cost of each separate expense. Irs tax form 1040 ez Incidental expenses such as taxis, telephones, etc. Irs tax form 1040 ez , may be totaled on a daily basis. Irs tax form 1040 ez Date of entertainment. Irs tax form 1040 ez (Also see Business Purpose. Irs tax form 1040 ez ) Name and address or location of place of entertainment. Irs tax form 1040 ez Type of entertainment if not otherwise apparent. Irs tax form 1040 ez (Also see Business Purpose. Irs tax form 1040 ez ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs tax form 1040 ez  For entertainment, the nature of the business discussion or activity. Irs tax form 1040 ez If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Irs tax form 1040 ez    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Irs tax form 1040 ez  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Irs tax form 1040 ez Gifts Cost of the gift. Irs tax form 1040 ez Date of the gift. Irs tax form 1040 ez Description of the gift. Irs tax form 1040 ez   Transportation Cost of each separate expense. Irs tax form 1040 ez For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Irs tax form 1040 ez Date of the expense. Irs tax form 1040 ez For car expenses, the date of the use of the car. Irs tax form 1040 ez Your business destination. Irs tax form 1040 ez Purpose: Business purpose for the expense. Irs tax form 1040 ez    Relationship: N/A Sampling. Irs tax form 1040 ez   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Irs tax form 1040 ez You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Irs tax form 1040 ez Example. Irs tax form 1040 ez You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Irs tax form 1040 ez There is no other business use of the car, but you and your family use the car for personal purposes. Irs tax form 1040 ez You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Irs tax form 1040 ez Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Irs tax form 1040 ez Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Irs tax form 1040 ez Exceptional circumstances. Irs tax form 1040 ez   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Irs tax form 1040 ez This applies if all the following are true. Irs tax form 1040 ez You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Irs tax form 1040 ez You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Irs tax form 1040 ez You have presented other evidence for the element that is the best proof possible under the circumstances. Irs tax form 1040 ez Destroyed records. Irs tax form 1040 ez   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Irs tax form 1040 ez Reasons beyond your control include fire, flood, and other casualties. Irs tax form 1040 ez    Table 5-2. Irs tax form 1040 ez Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Irs tax form 1040 ez ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Irs tax form 1040 ez Separating expenses. Irs tax form 1040 ez   Each separate payment is generally considered a separate expense. Irs tax form 1040 ez For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Irs tax form 1040 ez You must record them separately in your records. Irs tax form 1040 ez Season or series tickets. Irs tax form 1040 ez   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Irs tax form 1040 ez To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Irs tax form 1040 ez You must keep records to show whether you use each ticket as a gift or entertainment. Irs tax form 1040 ez Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Irs tax form 1040 ez See Entertainment tickets in chapter 2. Irs tax form 1040 ez Combining items. Irs tax form 1040 ez   You can make one daily entry in your record for reasonable categories of expenses. Irs tax form 1040 ez Examples are taxi fares, telephone calls, or other incidental travel costs. Irs tax form 1040 ez Meals should be in a separate category. Irs tax form 1040 ez You can include tips for meal-related services with the costs of the meals. Irs tax form 1040 ez   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Irs tax form 1040 ez For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Irs tax form 1040 ez Car expenses. Irs tax form 1040 ez   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Irs tax form 1040 ez Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Irs tax form 1040 ez Example. Irs tax form 1040 ez You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Irs tax form 1040 ez You can account for these using a single record of miles driven. Irs tax form 1040 ez Gift expenses. Irs tax form 1040 ez   You do not always have to record the name of each recipient of a gift. Irs tax form 1040 ez A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Irs tax form 1040 ez For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Irs tax form 1040 ez Allocating total cost. Irs tax form 1040 ez   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Irs tax form 1040 ez To do so, you must establish the number of persons who participated in the event. Irs tax form 1040 ez   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Irs tax form 1040 ez See Allocating between business and nonbusiness in chapter 2. Irs tax form 1040 ez If your return is examined. Irs tax form 1040 ez    If your return is examined, you may have to provide additional information to the IRS. Irs tax form 1040 ez This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Irs tax form 1040 ez    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Irs tax form 1040 ez Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Irs tax form 1040 ez Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Irs tax form 1040 ez Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Irs tax form 1040 ez Entertainment  (Detail in Schedule C)                                 4. Irs tax form 1040 ez Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Irs tax form 1040 ez Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Irs tax form 1040 ez ) (Detail mileage in Schedule A. Irs tax form 1040 ez ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Irs tax form 1040 ez Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Irs tax form 1040 ez 00 or more. Irs tax form 1040 ez Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Irs tax form 1040 ez Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Irs tax form 1040 ez A return filed early is considered filed on the due date. Irs tax form 1040 ez For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Irs tax form 1040 ez You must keep records of the business use of your car for each year of the recovery period. Irs tax form 1040 ez See More-than-50%-use test in chapter 4 under Depreciation Deduction. Irs tax form 1040 ez Reimbursed for expenses. Irs tax form 1040 ez   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Irs tax form 1040 ez However, you may have to prove your expenses if any of the following conditions apply. Irs tax form 1040 ez You claim deductions for expenses that are more than reimbursements. Irs tax form 1040 ez Your expenses are reimbursed under a nonaccountable plan. Irs tax form 1040 ez Your employer does not use adequate accounting procedures to verify expense accounts. Irs tax form 1040 ez You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Irs tax form 1040 ez Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Irs tax form 1040 ez Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Irs tax form 1040 ez Prev  Up  Next   Home   More Online Publications
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The Irs Tax Form 1040 Ez

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