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State Income Tax Questions

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State Income Tax Questions

State income tax questions Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. State income tax questions Tax questions. State income tax questions Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. State income tax questions irs. State income tax questions gov/pub929. State income tax questions Reminders Social security number (SSN). State income tax questions  Dependents who are required to file a tax return must have an SSN. State income tax questions To apply for an SSN, file Form SS-5 with the Social Security Administration. State income tax questions You can go to the website www. State income tax questions socialsecurity. State income tax questions gov for more information. State income tax questions Individual taxpayer identification number (ITIN). State income tax questions  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. State income tax questions To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. State income tax questions It takes 6-10 weeks to get an ITIN. State income tax questions The ITIN is entered wherever an SSN is requested on a tax return. State income tax questions If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. State income tax questions See the Form W-7 instructions for more information. State income tax questions An ITIN is for tax use only. State income tax questions It does not entitle you to social security benefits or change your employment or immigration status under U. State income tax questions S. State income tax questions law. State income tax questions Effective January 1, 2013, ITINs will expire after 5 years. State income tax questions Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. State income tax questions Photographs of missing children. State income tax questions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State income tax questions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State income tax questions 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. State income tax questions Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. State income tax questions  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). State income tax questions Definitions. State income tax questions   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. State income tax questions Comments and suggestions. State income tax questions   We welcome your comments about this publication and your suggestions for future editions. State income tax questions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State income tax questions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State income tax questions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State income tax questions   You can send your comments from www. State income tax questions irs. State income tax questions gov/formspubs/. State income tax questions Click on “More Information” and then on “Comment on Tax Forms and Publications. State income tax questions ”   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. State income tax questions Ordering forms and publications. State income tax questions   Visit www. State income tax questions irs. State income tax questions 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. State income tax questions Internal Revenue Service 1201 N. State income tax questions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State income tax questions   If you have a tax question, check the information available on IRS. State income tax questions gov or call 1-800-829-1040. State income tax questions We cannot answer tax questions sent to either of the above addresses. State income tax questions Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. State income tax questions Prev  Up  Next   Home   More Online Publications
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Understanding Your CP112 Notice

We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.


What you need to do

  • You don't need to do anything. If you haven't received it already, you should receive a refund of the overpaid amount within 4-6 weeks as long as you owe no other taxes or debts we are required to collect.

You may want to...

  • Compare the figures on the notice with your tax return.
  • If you agree with our change(s), correct the copy of your tax return that you kept for your records.
  • Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.

  • Answers to common questions

    What if I do not receive my refund in 4-6 weeks?
    If you don’t owe other taxes or debts we’re required to collect, such as child support, and 6 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice.

    What if I disagree with the changes you made and don’t want the refund?
    Contact us at the toll-free number listed on the top right corner of your notice to stop the refund.


    Tips for next year

    Consider filing your taxes electronically. Filing online can help you to avoid mistakes and to find credits and deductions for which you may qualify. In many cases you can file electronically for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The State Income Tax Questions

State income tax questions Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. State income tax questions Tax-deferred plans. State income tax questions Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. State income tax questions Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. State income tax questions S. State income tax questions 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. State income tax questions 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. State income tax questions 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. State income tax questions Saving clause. State income tax questions   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. State income tax questions S. State income tax questions citizens) or of the United States to tax its residents or citizens (including U. State income tax questions S. State income tax questions citizens who are residents of the foreign country). State income tax questions This provision is known as the “saving clause. State income tax questions ”   For example, an individual who is a U. State income tax questions S. State income tax questions citizen and a resident of Canada may have dividend income from a U. State income tax questions S. State income tax questions corporation. State income tax questions The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. State income tax questions Even though a resident of Canada, the individual is a U. State income tax questions S. State income tax questions citizen and the saving clause overrides the treaty article that limits the U. State income tax questions S. State income tax questions tax to 15%. State income tax questions    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. State income tax questions Treaty-based position. State income tax questions   If you take the position that any U. State income tax questions S. State income tax questions tax is overruled or otherwise reduced by a U. State income tax questions S. State income tax questions 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. State income tax questions Personal Services A U. State income tax questions S. State income tax questions 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. State income tax questions Income from employment (Article XV). State income tax questions   Income U. State income tax questions S. State income tax questions 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. State income tax questions 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. State income tax questions    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. State income tax questions Example. State income tax questions You are a U. State income tax questions S. State income tax questions resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. State income tax questions During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. State income tax questions 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. State income tax questions Pay received by a U. State income tax questions S. State income tax questions 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. State income tax questions S. State income tax questions resident is exempt from Canadian tax. State income tax questions Income from self-employment (Article VII). State income tax questions   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. State income tax questions This income is treated as business profits, and deductions similar to those allowed under U. State income tax questions S. State income tax questions law are allowable. State income tax questions   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. State income tax questions 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. State income tax questions   You may be considered to have a permanent establishment if you meet certain conditions. State income tax questions For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). State income tax questions Public entertainers (Article XVI). State income tax questions   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. State income tax questions 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. State income tax questions Compensation paid by the U. State income tax questions S. State income tax questions Government (Article XIX). State income tax questions   Wages, salaries, and similar income (other than pensions) paid to a U. State income tax questions S. State income tax questions citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. State income tax questions   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. State income tax questions Students and apprentices (Article XX). State income tax questions   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. State income tax questions The recipient must be or must have been a U. State income tax questions S. State income tax questions resident immediately before visiting Canada. State income tax questions   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. State income tax questions Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. State income tax questions S. State income tax questions 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). State income tax questions Canadian pensions and annuities paid to U. State income tax questions S. State income tax questions residents may be taxed by the United States, but the amount of any pension included in income for U. State income tax questions S. State income tax questions tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. State income tax questions Pensions. State income tax questions   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. State income tax questions It includes pensions paid by private employers and the government for services rendered. State income tax questions   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. State income tax questions   Pensions do not include social security benefits. State income tax questions Roth IRAs. State income tax questions   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. State income tax questions S. State income tax questions tax if paid to a U. State income tax questions S. State income tax questions resident. State income tax questions 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. State income tax questions However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. State income tax questions Tax-deferred plans. State income tax questions   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. State income tax questions S. State income tax questions tax, even if it is not distributed. State income tax questions However, a U. State income tax questions S. State income tax questions citizen or resident can elect to defer U. State income tax questions S. State income tax questions tax on income from the plan until the income is distributed. State income tax questions Form 8891 is used to make the election. State income tax questions Annuities. State income tax questions    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). State income tax questions Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. State income tax questions Special rules. State income tax questions    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. State income tax questions 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. State income tax questions Social security benefits. State income tax questions   U. State income tax questions S. State income tax questions 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. State income tax questions Alimony. State income tax questions   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. State income tax questions S. State income tax questions residents are exempt from Canadian tax. State income tax questions For purposes of U. State income tax questions S. State income tax questions 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. State income tax questions Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. State income tax questions Dividends (Article X). State income tax questions   For Canadian source dividends received by U. State income tax questions S. State income tax questions residents, the Canadian income tax generally may not be more than 15%. State income tax questions   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. State income tax questions However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. State income tax questions   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. State income tax questions Interest (Article XI). State income tax questions   Generally, Canadian source interest received by U. State income tax questions S. State income tax questions residents is exempt from Canadian income tax. State income tax questions   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. State income tax questions Gains from the sale of property (Article XIII). State income tax questions   Generally, gains from the sale of personal property by a U. State income tax questions S. State income tax questions resident having no permanent establishment in Canada are exempt from Canadian income tax. State income tax questions However, the exemption from Canadian tax does not apply to gains realized by U. State income tax questions S. State income tax questions residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. State income tax questions   If the property subject to Canadian tax is a capital asset and was owned by the U. State income tax questions S. State income tax questions 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. State income tax questions Royalties (Article XII). State income tax questions   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. State income tax questions   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. State income tax questions   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. State income tax questions Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. State income tax questions Gambling losses. State income tax questions   Canadian residents may deduct gambling losses in the U. State income tax questions S. State income tax questions against gambling winnings in the U. State income tax questions S. State income tax questions in the same manner as a U. State income tax questions S. State income tax questions resident. State income tax questions Charitable Contributions United States income tax return. State income tax questions   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. State income tax questions Besides being subject to the overall limits applicable to all your charitable contributions under U. State income tax questions S. State income tax questions 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. State income tax questions S. State income tax questions percentage limits on charitable contributions, applied to your Canadian source income. State income tax questions If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. State income tax questions Example. State income tax questions You are a U. State income tax questions S. State income tax questions citizen living in Canada. State income tax questions You have both U. State income tax questions S. State income tax questions and Canadian source income. State income tax questions During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. State income tax questions S. State income tax questions tax law if they were U. State income tax questions S. State income tax questions organizations. State income tax questions To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. State income tax questions S. State income tax questions income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. State income tax questions S. State income tax questions income tax law. State income tax questions 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. State income tax questions S. State income tax questions income tax law. State income tax questions The appropriate percentage limit for U. State income tax questions S. State income tax questions tax purposes is applied to your total adjusted gross income from all sources. State income tax questions Qualified charities. State income tax questions   These Canadian organizations must meet the qualifications that a U. State income tax questions S. State income tax questions charitable organization must meet under U. State income tax questions S. State income tax questions tax law. State income tax questions Usually an organization will notify you if it qualifies. State income tax questions For further information on charitable contributions and the U. State income tax questions S. State income tax questions percentage limits, see Publication 526, Charitable Contributions. State income tax questions Canadian income tax return. State income tax questions   Under certain conditions, contributions to qualified U. State income tax questions S. State income tax questions charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. State income tax questions Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. State income tax questions 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. State income tax questions For detailed discussions of the U. State income tax questions S. State income tax questions income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. State income tax questions 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. State income tax questions S. State income tax questions citizens residing in Canada. State income tax questions Competent Authority Assistance Under Article XXVI, a U. State income tax questions S. State income tax questions citizen or resident may request assistance from the U. State income tax questions S. State income tax questions competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. State income tax questions The U. State income tax questions S. State income tax questions 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. State income tax questions If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. State income tax questions 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. State income tax questions This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. State income tax questions 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. State income tax questions irs. State income tax questions gov/irb/2006-49_IRB/ar13. State income tax questions html. State income tax questions 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. State income tax questions , NW Routing: MA3-322A Washington, D. State income tax questions C. State income tax questions 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. State income tax questions S. State income tax questions taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. State income tax questions 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. State income tax questions For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. State income tax questions Attach your protective claim to your request for competent authority assistance. State income tax questions Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. State income tax questions 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. State income tax questions Text of Treaty You can get the text of the U. State income tax questions S. State income tax questions —Canada income tax treaty from: Superintendent of Documents U. State income tax questions S. State income tax questions Government Printing Office P. State income tax questions O. State income tax questions Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. State income tax questions gov. State income tax questions U. State income tax questions S. State income tax questions Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. State income tax questions To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. State income tax questions S. State income tax questions Embassy or consulate. State income tax questions Mail. State income tax questions For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. State income tax questions You can call the IRS for help at (267) 941-1000 (not a toll-free call). State income tax questions Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. State income tax questions The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. State income tax questions S. State income tax questions ) or on the Internet at www. State income tax questions cra-arc. State income tax questions gc. State income tax questions ca. State income tax questions Prev  Up  Next   Home   More Online Publications