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1040ez Instructions 2010

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1040ez Instructions 2010

1040ez instructions 2010 11. 1040ez instructions 2010   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. 1040ez instructions 2010 Generally, references to taxes on Form 720 include this fee. 1040ez instructions 2010 Specified health insurance policies. 1040ez instructions 2010   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. 1040ez instructions 2010 00, multiplied by the average number of lives covered under the policy for that policy year. 1040ez instructions 2010 Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. 1040ez instructions 2010 The actual count method. 1040ez instructions 2010 For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. 1040ez instructions 2010 The snapshot method. 1040ez instructions 2010 For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. 1040ez instructions 2010 The member months method. 1040ez instructions 2010 And, 4. 1040ez instructions 2010 The state form method. 1040ez instructions 2010 The member months data and the data reported on state forms are based on the calendar year. 1040ez instructions 2010 To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. 1040ez instructions 2010 For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. 1040ez instructions 2010 Applicable self-insured health plans. 1040ez instructions 2010   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. 1040ez instructions 2010 00, multiplied by the average number of lives covered under the plan for that plan year. 1040ez instructions 2010 Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. 1040ez instructions 2010 Actual count method. 1040ez instructions 2010 Snapshot method. 1040ez instructions 2010 Form 5500 method. 1040ez instructions 2010 However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. 1040ez instructions 2010 Reporting and paying the fee. 1040ez instructions 2010   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. 1040ez instructions 2010 If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. 1040ez instructions 2010 If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. 1040ez instructions 2010 30)), do not make an entry on the line for IRS No. 1040ez instructions 2010 133 on those filings. 1040ez instructions 2010   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). 1040ez instructions 2010   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. 1040ez instructions 2010 See Electronic deposit requirement under How To Make Deposits in chapter 13, later. 1040ez instructions 2010 More information. 1040ez instructions 2010   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. 1040ez instructions 2010 D. 1040ez instructions 2010 9602, which is on page 746 of I. 1040ez instructions 2010 R. 1040ez instructions 2010 B. 1040ez instructions 2010 2012-52 at www. 1040ez instructions 2010 irs. 1040ez instructions 2010 gov/pub/irs-irbs/irb12-52. 1040ez instructions 2010 pdf. 1040ez instructions 2010 Prev  Up  Next   Home   More Online Publications
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The 1040ez Instructions 2010

1040ez instructions 2010 9. 1040ez instructions 2010   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. 1040ez instructions 2010 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 1040ez instructions 2010 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 1040ez instructions 2010 See Table 9-1 for a list of tax treaty countries. 1040ez instructions 2010 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 1040ez instructions 2010 See Income Entitled to Tax Treaty Benefits in chapter 8. 1040ez instructions 2010 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. 1040ez instructions 2010 Useful Items - You may want to see: Publication 901 U. 1040ez instructions 2010 S. 1040ez instructions 2010 Tax Treaties Form (and Instructions) 1040NR U. 1040ez instructions 2010 S. 1040ez instructions 2010 Nonresident Alien Income Tax Return 1040NR-EZ U. 1040ez instructions 2010 S. 1040ez instructions 2010 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. 1040ez instructions 2010 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 1040ez instructions 2010 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%. 1040ez instructions 2010 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 1040ez instructions 2010 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 1040ez instructions 2010 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. 1040ez instructions 2010 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. 1040ez instructions 2010 Example. 1040ez instructions 2010 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. 1040ez instructions 2010 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. 1040ez instructions 2010 His dividends are not effectively connected with that business. 1040ez instructions 2010 He has no deductions other than his own personal exemption. 1040ez instructions 2010 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. 1040ez instructions 2010 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. 1040ez instructions 2010 The conditions for claiming the exemptions vary under each tax treaty. 1040ez instructions 2010 For more information about the conditions under a particular tax treaty, see Publication 901. 1040ez instructions 2010 Or, you may download the complete text of most U. 1040ez instructions 2010 S. 1040ez instructions 2010 tax treaties at IRS. 1040ez instructions 2010 gov. 1040ez instructions 2010 Technical explanations for many of those treaties are also available at that site. 1040ez instructions 2010 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 1040ez instructions 2010 These types of income may be exempt from U. 1040ez instructions 2010 S. 1040ez instructions 2010 tax or may be subject to a reduced rate of tax. 1040ez instructions 2010 For more information, see Publication 901 or the applicable tax treaty. 1040ez instructions 2010 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. 1040ez instructions 2010 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. 1040ez instructions 2010 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 1040ez instructions 2010 Spending part of a day in the United States counts as a day of presence. 1040ez instructions 2010 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. 1040ez instructions 2010 Note. 1040ez instructions 2010 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. 1040ez instructions 2010 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. 1040ez instructions 2010 S. 1040ez instructions 2010 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 1040ez instructions 2010 Many treaties also provide an exemption for engaging in research. 1040ez instructions 2010 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 1040ez instructions 2010 A substantial part of that person's time must be devoted to those duties. 1040ez instructions 2010 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. 1040ez instructions 2010 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040ez instructions 2010 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 1040ez instructions 2010 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 1040ez instructions 2010 However, a difference exists among treaties as to who qualifies for this benefit. 1040ez instructions 2010 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 1040ez instructions 2010 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 1040ez instructions 2010 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 1040ez instructions 2010 Chapter 10 of this publication also has information for employees of foreign governments. 1040ez instructions 2010 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. 1040ez instructions 2010 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. 1040ez instructions 2010 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 1040ez instructions 2010 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 1040ez instructions 2010 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 1040ez instructions 2010 Generally, gains from the sale or exchange of real property located in the United States are taxable. 1040ez instructions 2010 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 1040ez instructions 2010 U. 1040ez instructions 2010 S. 1040ez instructions 2010 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. 1040ez instructions 2010 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 1040ez instructions 2010 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 1040ez instructions 2010 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 1040ez instructions 2010 See Reporting Treaty Benefits Claimed . 1040ez instructions 2010 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 1040ez instructions 2010 S. 1040ez instructions 2010 tax under the treaty. 1040ez instructions 2010 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). 1040ez instructions 2010 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040ez instructions 2010 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040ez instructions 2010 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040ez instructions 2010 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 1040ez instructions 2010 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. 1040ez instructions 2010 Include this tax on Form 1040, line 61. 1040ez instructions 2010 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 1040ez instructions 2010 Example. 1040ez instructions 2010 Jacques Dubois, who is a resident of the United States under Article 4 of the U. 1040ez instructions 2010 S. 1040ez instructions 2010 -France income tax treaty, receives French social security benefits. 1040ez instructions 2010 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 1040ez instructions 2010 Mr. 1040ez instructions 2010 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 1040ez instructions 2010 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 1040ez instructions 2010 S. 1040ez instructions 2010 resident receives social security benefits from Canada or Germany, those benefits are treated for U. 1040ez instructions 2010 S. 1040ez instructions 2010 income tax purposes as if they were received under the social security legislation of the United States. 1040ez instructions 2010 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. 1040ez instructions 2010 You are not required to file a Form 8833 for those benefits. 1040ez instructions 2010 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. 1040ez instructions 2010 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 1040ez instructions 2010 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 1040ez instructions 2010 S. 1040ez instructions 2010 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). 1040ez instructions 2010 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 1040ez instructions 2010 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 1040ez instructions 2010 S. 1040ez instructions 2010 -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). 1040ez instructions 2010 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. 1040ez instructions 2010 Saving clause. 1040ez instructions 2010   Most tax treaties have a saving clause. 1040ez instructions 2010 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 1040ez instructions 2010 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 1040ez instructions 2010 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. 1040ez instructions 2010 Read the treaty to find out if it has a saving clause and an exception to it. 1040ez instructions 2010 Time limit for claiming treaty exemptions. 1040ez instructions 2010   Many treaties limit the number of years you can claim a treaty exemption. 1040ez instructions 2010 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 1040ez instructions 2010 Once you reach this limit, you can no longer claim the treaty exemption. 1040ez instructions 2010 See the treaty or Publication 901 for the time limits that apply. 1040ez instructions 2010 How to report income on your tax return. 1040ez instructions 2010   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 1040ez instructions 2010 S. 1040ez instructions 2010 tax under the treaty. 1040ez instructions 2010 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). 1040ez instructions 2010 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 1040ez instructions 2010 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 1040ez instructions 2010 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 1040ez instructions 2010 Example. 1040ez instructions 2010 Mr. 1040ez instructions 2010 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 1040ez instructions 2010 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 1040ez instructions 2010 S. 1040ez instructions 2010 tax in those years under Article 20 of the U. 1040ez instructions 2010 S. 1040ez instructions 2010 -People's Republic of China income tax treaty. 1040ez instructions 2010 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 1040ez instructions 2010 Even though Mr. 1040ez instructions 2010 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. 1040ez instructions 2010 S. 1040ez instructions 2010 -People's Republic of China treaty dated April 30, 1984. 1040ez instructions 2010 Mr. 1040ez instructions 2010 Yu should submit Form W-9 and the required statement to the payor. 1040ez instructions 2010 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. 1040ez instructions 2010 See below, for the situations where you are not required to file Form 8833. 1040ez instructions 2010 You must file a U. 1040ez instructions 2010 S. 1040ez instructions 2010 tax return and Form 8833 if you claim the following treaty benefits. 1040ez instructions 2010 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 1040ez instructions 2010 S. 1040ez instructions 2010 real property interest based on a treaty. 1040ez instructions 2010 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 1040ez instructions 2010 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. 1040ez instructions 2010 These are the more common situations for which Form 8833 is required. 1040ez instructions 2010 Exceptions. 1040ez instructions 2010   You do not have to file Form 8833 for any of the following situations. 1040ez instructions 2010 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. 1040ez instructions 2010 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. 1040ez instructions 2010 This includes taxable scholarship and fellowship grants. 1040ez instructions 2010 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 1040ez instructions 2010 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. 1040ez instructions 2010 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 1040ez instructions 2010 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. 1040ez instructions 2010 S. 1040ez instructions 2010 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 1040ez instructions 2010 S. 1040ez instructions 2010 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 1040ez instructions 2010 S. 1040ez instructions 2010 financial institution, qualified intermediary, or withholding foreign partnership or trust. 1040ez instructions 2010 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. 1040ez instructions 2010 Penalty for failure to provide required information on Form 8833. 1040ez instructions 2010   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. 1040ez instructions 2010 Additional information. 1040ez instructions 2010   For additional information, see section 301. 1040ez instructions 2010 6114-1(c) of the Income Tax Regulations. 1040ez instructions 2010 Table 9-1. 1040ez instructions 2010 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez instructions 2010 D. 1040ez instructions 2010 ) Australia TIAS 10773 Dec. 1040ez instructions 2010 1, 1983 1986-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 220 1986-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 246 Protocol TIAS Jan. 1040ez instructions 2010 1, 2004     Austria TIAS Jan. 1040ez instructions 2010 1, 1999     Bangladesh TIAS Jan. 1040ez instructions 2010 1, 2007     Barbados TIAS 11090 Jan. 1040ez instructions 2010 1, 1984 1991-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 436 1991-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 466 Protocol TIAS Jan. 1040ez instructions 2010 1, 1994     Protocol TIAS Jan. 1040ez instructions 2010 1, 2005     Belgium TIAS Jan. 1040ez instructions 2010 1, 2008     Bulgaria TIAS Jan. 1040ez instructions 2010 1, 2009     Canada2 TIAS 11087 Jan. 1040ez instructions 2010 1, 1985 1986-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 258 1987-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 298 Protocol TIAS Jan. 1040ez instructions 2010 1, 1996     Protocol TIAS Dec. 1040ez instructions 2010 16, 1997     Protocol TIAS Jan. 1040ez instructions 2010 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040ez instructions 2010 1, 1987 1988-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 414 1988-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040ez instructions 2010 1, 1976 1976-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 463 1976-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 475 Cyprus TIAS 10965 Jan. 1040ez instructions 2010 1, 1986 1989-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 280 1989-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 314 Czech Republic TIAS Jan. 1040ez instructions 2010 1, 1993     Denmark TIAS Jan. 1040ez instructions 2010 1, 2001     Protocol TIAS Jan. 1040ez instructions 2010 1, 2008     Egypt TIAS 10149 Jan. 1040ez instructions 2010 1, 1982 1982-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 219 1982-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 243 Estonia TIAS Jan. 1040ez instructions 2010 1, 2000     Finland TIAS 12101 Jan. 1040ez instructions 2010 1, 1991     Protocol TIAS Jan. 1040ez instructions 2010 1, 2008     France TIAS Jan. 1040ez instructions 2010 1, 1996     Protocol TIAS Jan. 1040ez instructions 2010 1, 2007     Protocol TIAS Jan. 1040ez instructions 2010 1, 2010     Germany TIAS Jan. 1040ez instructions 2010 1, 1990     Protocol TIAS Jan. 1040ez instructions 2010 1, 2008     Greece TIAS 2902 Jan. 1040ez instructions 2010 1, 1953 1958-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 1054 T. 1040ez instructions 2010 D. 1040ez instructions 2010 6109, 1954-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 638 Hungary TIAS 9560 Jan. 1040ez instructions 2010 1, 1980 1980-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 333 1980-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 354 Iceland TIAS Jan. 1040ez instructions 2010 1, 2009     India TIAS Jan. 1040ez instructions 2010 1, 1991     Indonesia TIAS 11593 Jan. 1040ez instructions 2010 1, 1990     Ireland TIAS Jan. 1040ez instructions 2010 1, 1998     Israel TIAS Jan. 1040ez instructions 2010 1, 1995     Italy TIAS Jan. 1040ez instructions 2010 1, 2010     Jamaica TIAS 10207 Jan. 1040ez instructions 2010 1, 1982 1982-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 257 1982-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 291 Japan TIAS Jan. 1040ez instructions 2010 1, 2005     Kazakhstan TIAS Jan. 1040ez instructions 2010 1, 1996     Korea, South TIAS 9506 Jan. 1040ez instructions 2010 1, 1980 1979-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 435 1979-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 458 Latvia TIAS Jan. 1040ez instructions 2010 1, 2000     Lithuania TIAS Jan. 1040ez instructions 2010 1, 2000     Luxembourg TIAS Jan. 1040ez instructions 2010 1, 2001     Malta TIAS Jan. 1040ez instructions 2010 1, 2011     Mexico TIAS Jan. 1040ez instructions 2010 1, 1994 1994-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 424 1994-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 489 Protocol TIAS Oct. 1040ez instructions 2010 26, 1995     Protocol TIAS Jan. 1040ez instructions 2010 1, 2004     Morocco TIAS 10195 Jan. 1040ez instructions 2010 1, 1981 1982-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 405 1982-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 427 Netherlands TIAS Jan. 1040ez instructions 2010 1, 1994     Protocol TIAS Jan. 1040ez instructions 2010 1, 2005     New Zealand TIAS 10772 Nov. 1040ez instructions 2010 2, 1983 1990-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 274 1990-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 303 Protocol TIAS Jan. 1040ez instructions 2010 1, 2011     Norway TIAS 7474 Jan. 1040ez instructions 2010 1, 1971 1973-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 669 1973-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 693 Protocol TIAS 10205 Jan. 1040ez instructions 2010 1, 1982 1982-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 440 1982-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 454 Pakistan TIAS 4232 Jan. 1040ez instructions 2010 1, 1959 1960-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 646 T. 1040ez instructions 2010 D. 1040ez instructions 2010 6431, 1960-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 755 Philippines TIAS 10417 Jan. 1040ez instructions 2010 1, 1983 1984-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 384 1984-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 412 Poland TIAS 8486 Jan. 1040ez instructions 2010 1, 1974 1977-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 416 1977-1 C. 1040ez instructions 2010 B. 1040ez instructions 2010 427 Portugal TIAS Jan. 1040ez instructions 2010 1, 1996     Romania TIAS 8228 Jan. 1040ez instructions 2010 1, 1974 1976-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 492 1976-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 504 Russia TIAS Jan. 1040ez instructions 2010 1, 1994     Slovak Republic TIAS Jan. 1040ez instructions 2010 1, 1993     Slovenia TIAS Jan. 1040ez instructions 2010 1, 2002     South Africa TIAS Jan. 1040ez instructions 2010 1, 1998     Spain TIAS Jan. 1040ez instructions 2010 1, 1991     Sri Lanka TIAS Jan. 1040ez instructions 2010 1, 2004     Sweden TIAS Jan. 1040ez instructions 2010 1, 1996     Protocol TIAS Jan. 1040ez instructions 2010 1, 2007     Switzerland TIAS Jan. 1040ez instructions 2010 1, 1998     Thailand TIAS Jan. 1040ez instructions 2010 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040ez instructions 2010 1, 1970 1971-2 C. 1040ez instructions 2010 B. 1040ez instructions 2010 479   Tunisia TIAS Jan. 1040ez instructions 2010 1, 1990     Turkey TIAS Jan. 1040ez instructions 2010 1, 1998     Ukraine TIAS Jan. 1040ez instructions 2010 1, 2001     United Kingdom TIAS Jan. 1040ez instructions 2010 1, 2004     Venezuela TIAS Jan. 1040ez instructions 2010 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. 1040ez instructions 2010 3The U. 1040ez instructions 2010 S. 1040ez instructions 2010 -U. 1040ez instructions 2010 S. 1040ez instructions 2010 S. 1040ez instructions 2010 R. 1040ez instructions 2010 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040ez instructions 2010 Prev  Up  Next   Home   More Online Publications