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Ri 1040nr

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Ri 1040nr

Ri 1040nr Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. Ri 1040nr Individual retirement arrangements (IRAs). Ri 1040nr Civil service retirement benefits. Ri 1040nr Social security and equivalent tier 1 railroad retirement benefits. Ri 1040nr Tax-sheltered annuity plans (403(b) plans). Ri 1040nr Ordering forms and publications. Ri 1040nr Tax questions. Ri 1040nr Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Ri 1040nr However, these distributions are taken into account when determining the modified adjusted gross income threshold. Ri 1040nr Distributions from a nonqualified retirement plan are included in net investment income. Ri 1040nr See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Ri 1040nr Reminders Future developments. Ri 1040nr  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. Ri 1040nr irs. Ri 1040nr gov/pub575. Ri 1040nr In-plan Roth rollovers. Ri 1040nr   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. Ri 1040nr For more information, see In-plan Roth rollovers under Rollovers, discussed later. Ri 1040nr Photographs of missing children. Ri 1040nr  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Ri 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ri 1040nr You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Ri 1040nr Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. Ri 1040nr How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). Ri 1040nr What is covered in this publication?   This publication contains information that you need to understand the following topics. Ri 1040nr How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. Ri 1040nr How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. Ri 1040nr How to roll over certain distributions from a retirement plan into another retirement plan or IRA. Ri 1040nr How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. Ri 1040nr How to report railroad retirement benefits. Ri 1040nr When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). Ri 1040nr For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). Ri 1040nr A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. Ri 1040nr Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. Ri 1040nr What is not covered in this publication?   The following topics are not discussed in this publication. Ri 1040nr The General Rule. Ri 1040nr   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). Ri 1040nr For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. Ri 1040nr Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. Ri 1040nr For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. Ri 1040nr Individual retirement arrangements (IRAs). Ri 1040nr   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). Ri 1040nr Civil service retirement benefits. Ri 1040nr   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. Ri 1040nr S. Ri 1040nr Civil Service Retirement Benefits. Ri 1040nr Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Ri 1040nr It also covers benefits paid from the Thrift Savings Plan (TSP). Ri 1040nr Social security and equivalent tier 1 railroad retirement benefits. Ri 1040nr   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Ri 1040nr However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. Ri 1040nr S. Ri 1040nr Railroad Retirement Board. Ri 1040nr Tax-sheltered annuity plans (403(b) plans). Ri 1040nr   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. Ri 1040nr Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. Ri 1040nr For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. Ri 1040nr Comments and suggestions. Ri 1040nr   We welcome your comments about this publication and your suggestions for future editions. Ri 1040nr   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Ri 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ri 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ri 1040nr   You can send your comments from www. Ri 1040nr irs. Ri 1040nr gov/formspubs/. Ri 1040nr Click on “More Information” and then on “Comment on Tax Forms and Publications. Ri 1040nr ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ri 1040nr Ordering forms and publications. Ri 1040nr   Visit www. Ri 1040nr irs. Ri 1040nr gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Ri 1040nr Internal Revenue Service 1201 N. Ri 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Ri 1040nr   If you have a tax question, check the information available on IRS. Ri 1040nr gov or call 1-800-829-1040. Ri 1040nr We cannot answer tax questions sent to either of the above addresses. Ri 1040nr Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Ri 1040nr S. Ri 1040nr Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Ri 1040nr 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Ri 1040nr Prev  Up  Next   Home   More Online Publications
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The Ri 1040nr

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