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Print 1040ez

Print 1040ez Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. Print 1040ez Special Liberty Zone depreciation allowance, Acquisition date test. Print 1040ez Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. Print 1040ez Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. Print 1040ez Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. Print 1040ez Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. Print 1040ez Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. Print 1040ez F Foreign missionaries, Foreign missionaries. Print 1040ez Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. Print 1040ez Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. Print 1040ez Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. Print 1040ez P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. Print 1040ez , Placed in service date test. Print 1040ez Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Print 1040ez Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. Print 1040ez Qualified property: Increased section 179 deduction, Qualified property. Print 1040ez Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. Print 1040ez Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. Print 1040ez S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. Print 1040ez Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. Print 1040ez Tests for qualification, Tests to be met. Print 1040ez Substantial use, special Liberty Zone depreciation allowance, Substantial use test. Print 1040ez Suggestions, Comments and suggestions. Print 1040ez T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. Print 1040ez Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. Print 1040ez TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. Print 1040ez Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. Print 1040ez Prev  Up     Home   More Online Publications
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Understanding your CP21E Notice

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice and audit report carefully ― these will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you've information relevant to your audit that we've not already considered and you've not already paid your bill in full, you may request an Audit Reconsideration. Refer to Publication 3598, What You Should Know About the Audit Reconsideration Process for additional information.

If you've already paid the amount due in full, you must file a formal claim using Form 1040X, Amended U.S. Individual Income Tax Return.

If you don't have additional information to provide, but you disagree with the results of your audit, you may appeal your case to the Appeals Office of the IRS. Refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree for additional information.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can’t pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

The changes you have proposed are the result of actions by my spouse that I knew nothing about. Am I responsible for paying this bill?
You may qualify for innocent spouse relief. To request relief, you must file Form 8857, Request for Innocent Spouse Relief no later than 2 years after the date on which the IRS first attempted to collect the tax from you. Refer to Publication 971, Innocent Spouse Relief for additional information.

Page Last Reviewed or Updated: 26-Feb-2014

The Print 1040ez

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