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Turbotax 2008 Free Edition

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Turbotax 2008 Free Edition

Turbotax 2008 free edition Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. Turbotax 2008 free edition It discusses a number of treaty provisions that often apply to U. Turbotax 2008 free edition S. Turbotax 2008 free edition citizens or residents who may be liable for Canadian tax. Turbotax 2008 free edition Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). Turbotax 2008 free edition Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. Turbotax 2008 free edition This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. Turbotax 2008 free edition The United States—Canada income tax treaty was signed on September 26, 1980. Turbotax 2008 free edition It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. Turbotax 2008 free edition In this publication, the term “article” refers to the particular article of the treaty, as amended. Turbotax 2008 free edition Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Individual Tax Statistics

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Here you will find links to various studies relating to the individual taxpayer.

 

Individual Income Tax Numerous studies which provide statistics on income, deductions, tax, and credits reported on individual Form 1040 income tax returns and associated schedules are available in this area. Find statistics on high income tax returns, income tax rates, nonfarm sole proprietorships, data by geographic areas, and more...

Estate Tax

Estate Tax Statistics OneSheet

This annual study includes information on gross estate and its composition, deductions, and tax; and information on the age, sex, and marital status of decedents. Basic estate tax return data by year in which returns are filed are produced each year. Also included are data on nonresident aliens who had more than $60,000 of assets in the United States. These data come from taxpayers filing Form 706.
International Numerous studies which provide statistics on the individual taxpayer in the international context. Find statistics on foreign recipients of U.S. income, foreign trusts, individual foreign earned income and the foreign tax credit, international boycotts and nonresident alien estate tax returns. These data come from taxpayers filing Forms 706-NA, 1042-S, 1116, 2555, 3520, 5713 and more.
Personal Wealth This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the "estate multiplier" technique, in conjunction with both filing-year and year-of-death estate databases.

Income from Trusts and Estates

Snapshot of Estate and Trust Income Tax Statistics

The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose.  

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The Turbotax 2008 Free Edition

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