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2011 Federal Tax Forms 1040 Ez

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2011 Federal Tax Forms 1040 Ez

2011 federal tax forms 1040 ez 11. 2011 federal tax forms 1040 ez   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. 2011 federal tax forms 1040 ez By interview. 2011 federal tax forms 1040 ez Repeat examinations. 2011 federal tax forms 1040 ez The first part of this chapter explains some of your most important rights as a taxpayer. 2011 federal tax forms 1040 ez The second part explains the examination, appeal, collection, and refund processes. 2011 federal tax forms 1040 ez Declaration of Taxpayer Rights Protection of your rights. 2011 federal tax forms 1040 ez   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. 2011 federal tax forms 1040 ez Privacy and confidentiality. 2011 federal tax forms 1040 ez   The IRS will not disclose to anyone the information you give us, except as authorized by law. 2011 federal tax forms 1040 ez You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. 2011 federal tax forms 1040 ez Professional and courteous service. 2011 federal tax forms 1040 ez   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. 2011 federal tax forms 1040 ez If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. 2011 federal tax forms 1040 ez Representation. 2011 federal tax forms 1040 ez   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. 2011 federal tax forms 1040 ez Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. 2011 federal tax forms 1040 ez If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. 2011 federal tax forms 1040 ez   You can have someone accompany you at an interview. 2011 federal tax forms 1040 ez You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. 2011 federal tax forms 1040 ez Payment of only the correct amount of tax. 2011 federal tax forms 1040 ez   You are responsible for paying only the correct amount of tax due under the law—no more, no less. 2011 federal tax forms 1040 ez If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. 2011 federal tax forms 1040 ez Help with unresolved tax problems. 2011 federal tax forms 1040 ez   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. 2011 federal tax forms 1040 ez Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. 2011 federal tax forms 1040 ez For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. 2011 federal tax forms 1040 ez Appeals and judicial review. 2011 federal tax forms 1040 ez   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. 2011 federal tax forms 1040 ez You can also ask a court to review your case. 2011 federal tax forms 1040 ez Relief from certain penalties and interest. 2011 federal tax forms 1040 ez   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. 2011 federal tax forms 1040 ez We will waive interest that is the result of certain errors or delays caused by an IRS employee. 2011 federal tax forms 1040 ez Examinations, Appeals, Collections, and Refunds Examinations (audits). 2011 federal tax forms 1040 ez   We accept most taxpayers' returns as filed. 2011 federal tax forms 1040 ez If we inquire about your return or select it for examination, it does not suggest that you are dishonest. 2011 federal tax forms 1040 ez The inquiry or examination may or may not result in more tax. 2011 federal tax forms 1040 ez We may close your case without change; or, you may receive a refund. 2011 federal tax forms 1040 ez   The process of selecting a return for examination usually begins in one of two ways. 2011 federal tax forms 1040 ez First, we use computer programs to identify returns that may have incorrect amounts. 2011 federal tax forms 1040 ez These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. 2011 federal tax forms 1040 ez Second, we use information from outside sources that indicates that a return may have incorrect amounts. 2011 federal tax forms 1040 ez These sources may include newspapers, public records, and individuals. 2011 federal tax forms 1040 ez If we determine that the information is accurate and reliable, we may use it to select a return for examination. 2011 federal tax forms 1040 ez   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. 2011 federal tax forms 1040 ez The following sections give an overview of how we conduct examinations. 2011 federal tax forms 1040 ez By mail. 2011 federal tax forms 1040 ez   We handle many examinations and inquiries by mail. 2011 federal tax forms 1040 ez We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. 2011 federal tax forms 1040 ez You can respond by mail or you can request a personal interview with an examiner. 2011 federal tax forms 1040 ez If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. 2011 federal tax forms 1040 ez Please do not hesitate to write to us about anything you do not understand. 2011 federal tax forms 1040 ez By interview. 2011 federal tax forms 1040 ez   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. 2011 federal tax forms 1040 ez If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. 2011 federal tax forms 1040 ez If you do not agree with these changes, you can meet with the examiner's supervisor. 2011 federal tax forms 1040 ez Repeat examinations. 2011 federal tax forms 1040 ez   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. 2011 federal tax forms 1040 ez Appeals. 2011 federal tax forms 1040 ez   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. 2011 federal tax forms 1040 ez Most differences can be settled without expensive and time-consuming court trials. 2011 federal tax forms 1040 ez Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 2011 federal tax forms 1040 ez   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. 2011 federal tax forms 1040 ez S. 2011 federal tax forms 1040 ez Tax Court, U. 2011 federal tax forms 1040 ez S. 2011 federal tax forms 1040 ez Court of Federal Claims, or the U. 2011 federal tax forms 1040 ez S. 2011 federal tax forms 1040 ez District Court where you live. 2011 federal tax forms 1040 ez If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. 2011 federal tax forms 1040 ez If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. 2011 federal tax forms 1040 ez You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. 2011 federal tax forms 1040 ez Collections. 2011 federal tax forms 1040 ez   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. 2011 federal tax forms 1040 ez It describes: What to do when you owe taxes. 2011 federal tax forms 1040 ez It describes what to do if you get a tax bill and what to do if you think your bill is wrong. 2011 federal tax forms 1040 ez It also covers making installment payments, delaying collection action, and submitting an offer in compromise. 2011 federal tax forms 1040 ez IRS collection actions. 2011 federal tax forms 1040 ez It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. 2011 federal tax forms 1040 ez   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. 2011 federal tax forms 1040 ez Innocent spouse relief. 2011 federal tax forms 1040 ez   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. 2011 federal tax forms 1040 ez To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. 2011 federal tax forms 1040 ez In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. 2011 federal tax forms 1040 ez Do not file Form 8857 with your Form 1040. 2011 federal tax forms 1040 ez For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. 2011 federal tax forms 1040 ez Refunds. 2011 federal tax forms 1040 ez   You can file a claim for refund if you think you paid too much tax. 2011 federal tax forms 1040 ez You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. 2011 federal tax forms 1040 ez The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. 2011 federal tax forms 1040 ez Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. 2011 federal tax forms 1040 ez   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. 2011 federal tax forms 1040 ez Prev  Up  Next   Home   More Online Publications
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The 2011 Federal Tax Forms 1040 Ez

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