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2012 1040 Ez Form

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2012 1040 Ez Form

2012 1040 ez form 2. 2012 1040 ez form   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. 2012 1040 ez form 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. 2012 1040 ez form S. 2012 1040 ez form citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. 2012 1040 ez form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. 2012 1040 ez form Income Tax Withholding U. 2012 1040 ez form S. 2012 1040 ez form employers generally must withhold U. 2012 1040 ez form S. 2012 1040 ez form income tax from the pay of U. 2012 1040 ez form S. 2012 1040 ez form citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. 2012 1040 ez form Foreign earned income exclusion. 2012 1040 ez form   Your employer does not have to withhold U. 2012 1040 ez form S. 2012 1040 ez form income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. 2012 1040 ez form   Your employer should withhold taxes from any wages you earn for working in the United States. 2012 1040 ez form Statement. 2012 1040 ez form   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. 2012 1040 ez form   Form 673 is an acceptable statement. 2012 1040 ez form You can use Form 673 only if you are a U. 2012 1040 ez form S. 2012 1040 ez form citizen. 2012 1040 ez form You do not have to use the form. 2012 1040 ez form You can prepare your own statement. 2012 1040 ez form See a copy of Form 673, later. 2012 1040 ez form   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. 2012 1040 ez form However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. 2012 1040 ez form   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. 2012 1040 ez form Foreign tax credit. 2012 1040 ez form   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. 2012 1040 ez form You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. 2012 1040 ez form Withholding from pension payments. 2012 1040 ez form   U. 2012 1040 ez form S. 2012 1040 ez form payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. 2012 1040 ez form You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. 2012 1040 ez form S. 2012 1040 ez form possession, or Certify to the payer that you are not a U. 2012 1040 ez form S. 2012 1040 ez form citizen or resident alien or someone who left the United States to avoid tax. 2012 1040 ez form Check your withholding. 2012 1040 ez form   Before you report U. 2012 1040 ez form S. 2012 1040 ez form income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. 2012 1040 ez form Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. 2012 1040 ez form Check your U. 2012 1040 ez form S. 2012 1040 ez form income tax withholding even if you pay someone else to prepare your tax return. 2012 1040 ez form You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. 2012 1040 ez form This image is too large to be displayed in the current screen. 2012 1040 ez form Please click the link to view the image. 2012 1040 ez form Form 673 30% Flat Rate Withholding Generally, U. 2012 1040 ez form S. 2012 1040 ez form payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. 2012 1040 ez form If you are a U. 2012 1040 ez form S. 2012 1040 ez form citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. 2012 1040 ez form Use Form W-9 to notify the payer. 2012 1040 ez form You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. 2012 1040 ez form Social security benefits paid to residents. 2012 1040 ez form   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. 2012 1040 ez form The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2012 1040 ez form If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. 2012 1040 ez form The following information must be submitted with your Form 1040 or Form 1040A. 2012 1040 ez form A copy of Form SSA-1042S, Social Security Benefit Statement. 2012 1040 ez form A copy of your “green card. 2012 1040 ez form ” A signed declaration that includes the following statements. 2012 1040 ez form   “I am a U. 2012 1040 ez form S. 2012 1040 ez form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2012 1040 ez form I am filing a U. 2012 1040 ez form S. 2012 1040 ez form income tax return for the taxable year as a resident alien reporting all of my worldwide income. 2012 1040 ez form I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. 2012 1040 ez form ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. 2012 1040 ez form General Information In general, U. 2012 1040 ez form S. 2012 1040 ez form social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. 2012 1040 ez form You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. 2012 1040 ez form S. 2012 1040 ez form port while you are employed on it. 2012 1040 ez form You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). 2012 1040 ez form You are working for an American employer (defined later). 2012 1040 ez form You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. 2012 1040 ez form S. 2012 1040 ez form Treasury Department. 2012 1040 ez form American vessel or aircraft. 2012 1040 ez form   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. 2012 1040 ez form S. 2012 1040 ez form citizens, residents, or corporations. 2012 1040 ez form An American aircraft is an aircraft registered under the laws of the United States. 2012 1040 ez form American employer. 2012 1040 ez form   An American employer includes any of the following. 2012 1040 ez form The U. 2012 1040 ez form S. 2012 1040 ez form Government or any of its instrumentalities. 2012 1040 ez form An individual who is a resident of the United States. 2012 1040 ez form A partnership of which at least two-thirds of the partners are U. 2012 1040 ez form S. 2012 1040 ez form residents. 2012 1040 ez form A trust of which all the trustees are U. 2012 1040 ez form S. 2012 1040 ez form residents. 2012 1040 ez form A corporation organized under the laws of the United States, any U. 2012 1040 ez form S. 2012 1040 ez form state, or the District of Columbia, Puerto Rico, the U. 2012 1040 ez form S. 2012 1040 ez form Virgin Islands, Guam, or American Samoa. 2012 1040 ez form   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. 2012 1040 ez form S. 2012 1040 ez form government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. 2012 1040 ez form Foreign affiliate. 2012 1040 ez form   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. 2012 1040 ez form For a corporation, the 10% interest must be in its voting stock. 2012 1040 ez form For any other entity, the 10% interest must be in its profits. 2012 1040 ez form   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. 2012 1040 ez form S. 2012 1040 ez form citizens and resident aliens working abroad for foreign affiliates of American employers. 2012 1040 ez form Once you enter into an agreement, coverage cannot be terminated. 2012 1040 ez form Excludable meals and lodging. 2012 1040 ez form   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. 2012 1040 ez form Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. 2012 1040 ez form These agreements are commonly referred to as totalization agreements and are in effect with the following countries. 2012 1040 ez form Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 2012 1040 ez form The agreements generally make sure that you pay social security taxes to only one country. 2012 1040 ez form Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. 2012 1040 ez form However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. 2012 1040 ez form S. 2012 1040 ez form social security. 2012 1040 ez form You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. 2012 1040 ez form O. 2012 1040 ez form Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. 2012 1040 ez form socialsecurity. 2012 1040 ez form gov/international. 2012 1040 ez form Covered by U. 2012 1040 ez form S. 2012 1040 ez form only. 2012 1040 ez form   If your pay in a foreign country is subject only to U. 2012 1040 ez form S. 2012 1040 ez form social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. 2012 1040 ez form Covered by foreign country only. 2012 1040 ez form   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. 2012 1040 ez form S. 2012 1040 ez form social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. 2012 1040 ez form   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. 2012 1040 ez form S. 2012 1040 ez form Social Security Administration, Office of International Programs, at the address listed earlier. 2012 1040 ez form The statement should indicate that your wages are not covered by the U. 2012 1040 ez form S. 2012 1040 ez form social security system. 2012 1040 ez form   This statement should be kept by your employer because it establishes that your pay is exempt from U. 2012 1040 ez form S. 2012 1040 ez form social security tax. 2012 1040 ez form   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. 2012 1040 ez form S. 2012 1040 ez form social security tax. 2012 1040 ez form Prev  Up  Next   Home   More Online Publications
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The 2012 1040 Ez Form

2012 1040 ez form 6. 2012 1040 ez form   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 2012 1040 ez form Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 2012 1040 ez form Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 2012 1040 ez form S. 2012 1040 ez form Tax Treaties See chapter 7 for information about getting these publications. 2012 1040 ez form Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 2012 1040 ez form See Table 6-1 at the end of this chapter for a list of these countries. 2012 1040 ez form Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 2012 1040 ez form If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 2012 1040 ez form Treaty benefits generally are available to residents of the United States. 2012 1040 ez form They generally are not available to U. 2012 1040 ez form S. 2012 1040 ez form citizens who do not reside in the United States. 2012 1040 ez form However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 2012 1040 ez form S. 2012 1040 ez form citizens residing in the treaty countries. 2012 1040 ez form U. 2012 1040 ez form S. 2012 1040 ez form citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 2012 1040 ez form Certification of U. 2012 1040 ez form S. 2012 1040 ez form residency. 2012 1040 ez form   Use Form 8802, Application for United States Residency Certification, to request certification of U. 2012 1040 ez form S. 2012 1040 ez form residency for purposes of claiming benefits under a tax treaty. 2012 1040 ez form Certification can be requested for the current and any prior calendar years. 2012 1040 ez form You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 2012 1040 ez form Common Benefits Some common tax treaty benefits are explained below. 2012 1040 ez form The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 2012 1040 ez form Benefits provided by certain treaties are not provided by others. 2012 1040 ez form Personal service income. 2012 1040 ez form If you are a U. 2012 1040 ez form S. 2012 1040 ez form resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 2012 1040 ez form Professors and teachers. 2012 1040 ez form If you are a U. 2012 1040 ez form S. 2012 1040 ez form resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 2012 1040 ez form Students, trainees, and apprentices. 2012 1040 ez form If you are a U. 2012 1040 ez form S. 2012 1040 ez form resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 2012 1040 ez form Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 2012 1040 ez form Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 2012 1040 ez form Pensions and annuities. 2012 1040 ez form If you are a U. 2012 1040 ez form S. 2012 1040 ez form resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 2012 1040 ez form Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 2012 1040 ez form Investment income. 2012 1040 ez form If you are a U. 2012 1040 ez form S. 2012 1040 ez form resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 2012 1040 ez form Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 2012 1040 ez form Tax credit provisions. 2012 1040 ez form If you are a U. 2012 1040 ez form S. 2012 1040 ez form resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 2012 1040 ez form Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 2012 1040 ez form S. 2012 1040 ez form tax on the income. 2012 1040 ez form Nondiscrimination provisions. 2012 1040 ez form Most U. 2012 1040 ez form S. 2012 1040 ez form tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 2012 1040 ez form S. 2012 1040 ez form citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 2012 1040 ez form Saving clauses. 2012 1040 ez form U. 2012 1040 ez form S. 2012 1040 ez form treaties contain saving clauses that provide that the treaties do not affect the U. 2012 1040 ez form S. 2012 1040 ez form taxation of its own citizens and residents. 2012 1040 ez form As a result, U. 2012 1040 ez form S. 2012 1040 ez form citizens and residents generally cannot use the treaty to reduce their U. 2012 1040 ez form S. 2012 1040 ez form tax liability. 2012 1040 ez form However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 2012 1040 ez form S. 2012 1040 ez form citizens or residents. 2012 1040 ez form It is important that you examine the applicable saving clause to determine if an exception applies. 2012 1040 ez form More information on treaties. 2012 1040 ez form   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 2012 1040 ez form Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 2012 1040 ez form S. 2012 1040 ez form ” appears in the treaty exemption discussions in Publication 901. 2012 1040 ez form   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 2012 1040 ez form Competent Authority Assistance If you are a U. 2012 1040 ez form S. 2012 1040 ez form citizen or resident alien, you can request assistance from the U. 2012 1040 ez form S. 2012 1040 ez form competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 2012 1040 ez form You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 2012 1040 ez form The U. 2012 1040 ez form S. 2012 1040 ez form competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 2012 1040 ez form Effect of request for assistance. 2012 1040 ez form   If your request provides a basis for competent authority assistance, the U. 2012 1040 ez form S. 2012 1040 ez form competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 2012 1040 ez form How to make your request. 2012 1040 ez form   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 2012 1040 ez form You are denied treaty benefits. 2012 1040 ez form Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 2012 1040 ez form   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 2012 1040 ez form Some of the steps you should consider taking include the following. 2012 1040 ez form Filing a protective claim for credit or refund of U. 2012 1040 ez form S. 2012 1040 ez form taxes. 2012 1040 ez form Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 2012 1040 ez form Avoiding the lapse or termination of your right to appeal any tax determination. 2012 1040 ez form Complying with all applicable procedures for invoking competent authority consideration. 2012 1040 ez form Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 2012 1040 ez form S. 2012 1040 ez form or treaty country tax. 2012 1040 ez form Taxpayers can consult with the U. 2012 1040 ez form S. 2012 1040 ez form competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 2012 1040 ez form   The request should contain all essential items of information, including the following items. 2012 1040 ez form A reference to the treaty and the treaty provisions on which the request is based. 2012 1040 ez form The years and amounts involved in both U. 2012 1040 ez form S. 2012 1040 ez form dollars and foreign currency. 2012 1040 ez form A brief description of the issues for which competent authority assistance is requested. 2012 1040 ez form   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 2012 1040 ez form Revenue Procedure 2006-54 is available at www. 2012 1040 ez form irs. 2012 1040 ez form gov/irb/2006-49_IRB/ar13. 2012 1040 ez form html. 2012 1040 ez form   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2012 1040 ez form S. 2012 1040 ez form competent authority assistance under tax treaties. 2012 1040 ez form As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 2012 1040 ez form    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 2012 1040 ez form   In the case of U. 2012 1040 ez form S. 2012 1040 ez form - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 2012 1040 ez form If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 2012 1040 ez form Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 2012 1040 ez form This table is updated through October 31, 2013. 2012 1040 ez form You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 2012 1040 ez form You can obtain the text of most U. 2012 1040 ez form S. 2012 1040 ez form treaties at IRS. 2012 1040 ez form gov. 2012 1040 ez form You also can request the text of treaties from the Department of Treasury at the following address. 2012 1040 ez form Department of Treasury Office of Business and Public Liaison Rm. 2012 1040 ez form 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 2012 1040 ez form S. 2012 1040 ez form Virgin Islands, you can call the IRS at 1-800-829-1040. 2012 1040 ez form Table 6–1. 2012 1040 ez form List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2012 1040 ez form D. 2012 1040 ez form ) Australia TIAS 10773 Dec. 2012 1040 ez form 1, 1983 1986-2 C. 2012 1040 ez form B. 2012 1040 ez form 220 1986-2 C. 2012 1040 ez form B. 2012 1040 ez form 246 Protocol TIAS Jan. 2012 1040 ez form 1, 2004     Austria TIAS Jan. 2012 1040 ez form 1, 1999     Bangladesh TIAS Jan. 2012 1040 ez form 1, 2007     Barbados TIAS 11090 Jan. 2012 1040 ez form 1, 1984 1991-2 C. 2012 1040 ez form B. 2012 1040 ez form 436 1991-2 C. 2012 1040 ez form B. 2012 1040 ez form 466 Protocol TIAS Jan. 2012 1040 ez form 1, 2005     Belgium TIAS Jan. 2012 1040 ez form 1, 2008     Bulgaria TIAS Jan. 2012 1040 ez form 1, 2009     Canada2 TIAS 11087 Jan. 2012 1040 ez form 1, 1985 1986-2 C. 2012 1040 ez form B. 2012 1040 ez form 258 1987-2 C. 2012 1040 ez form B. 2012 1040 ez form 298 Protocol TIAS Jan. 2012 1040 ez form 1, 2009     China, People's Republic of TIAS 12065 Jan. 2012 1040 ez form 1, 1987 1988-1 C. 2012 1040 ez form B. 2012 1040 ez form 414 1988-1 C. 2012 1040 ez form B. 2012 1040 ez form 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2012 1040 ez form 1, 1976 1976-2 C. 2012 1040 ez form B. 2012 1040 ez form 463 1976-2 C. 2012 1040 ez form B. 2012 1040 ez form 475 Cyprus TIAS 10965 Jan. 2012 1040 ez form 1, 1986 1989-2 C. 2012 1040 ez form B. 2012 1040 ez form 280 1989-2 C. 2012 1040 ez form B. 2012 1040 ez form 314 Czech Republic TIAS Jan. 2012 1040 ez form 1, 1993     Denmark TIAS Jan. 2012 1040 ez form 1, 2001     Protocol TIAS Jan. 2012 1040 ez form 1, 2008     Egypt TIAS 10149 Jan. 2012 1040 ez form 1, 1982 1982-1 C. 2012 1040 ez form B. 2012 1040 ez form 219 1982-1 C. 2012 1040 ez form B. 2012 1040 ez form 243 Estonia TIAS Jan. 2012 1040 ez form 1, 2000     Finland TIAS 12101 Jan. 2012 1040 ez form 1, 1991     Protocol TIAS Jan. 2012 1040 ez form 1, 2008     France TIAS Jan. 2012 1040 ez form 1, 1996     Protocol TIAS Jan. 2012 1040 ez form 1, 2009     Germany TIAS Jan. 2012 1040 ez form 1, 1990     Protocol TIAS Jan. 2012 1040 ez form 1, 2008     Greece TIAS 2902 Jan. 2012 1040 ez form 1, 1953 1958-2 C. 2012 1040 ez form B. 2012 1040 ez form 1054 T. 2012 1040 ez form D. 2012 1040 ez form 6109, 1954-2 C. 2012 1040 ez form B. 2012 1040 ez form 638 Hungary TIAS 9560 Jan. 2012 1040 ez form 1, 1980 1980-1 C. 2012 1040 ez form B. 2012 1040 ez form 333 1980-1 C. 2012 1040 ez form B. 2012 1040 ez form 354 Iceland TIAS 8151 Jan. 2012 1040 ez form 1, 2009     India TIAS Jan. 2012 1040 ez form 1, 1991     Indonesia TIAS 11593 Jan. 2012 1040 ez form 1, 1990     Ireland TIAS Jan. 2012 1040 ez form 1, 1998     Israel TIAS Jan. 2012 1040 ez form 1, 1995     Italy TIAS Jan. 2012 1040 ez form 1, 2010     Jamaica TIAS 10207 Jan. 2012 1040 ez form 1, 1982 1982-1 C. 2012 1040 ez form B. 2012 1040 ez form 257 1982-1 C. 2012 1040 ez form B. 2012 1040 ez form 291 Japan TIAS Jan. 2012 1040 ez form 1, 2005     Kazakhstan TIAS Jan. 2012 1040 ez form 1, 1996     Korea, South TIAS 9506 Jan. 2012 1040 ez form 1, 1980 1979-2 C. 2012 1040 ez form B. 2012 1040 ez form 435 1979-2 C. 2012 1040 ez form B. 2012 1040 ez form 458 Latvia TIAS Jan. 2012 1040 ez form 1, 2000     Lithuania TIAS Jan. 2012 1040 ez form 1, 2000     Luxembourg TIAS Jan. 2012 1040 ez form 1, 2001     Malta TIAS Jan. 2012 1040 ez form 1, 2011     Mexico TIAS Jan. 2012 1040 ez form 1,1994     Protocol TIAS Jan. 2012 1040 ez form 1, 2004               Table 6–1 (continued). 2012 1040 ez form Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2012 1040 ez form D. 2012 1040 ez form ) Morocco TIAS 10195 Jan. 2012 1040 ez form 1, 1981 1982-2 C. 2012 1040 ez form B. 2012 1040 ez form 405 1982-2 C. 2012 1040 ez form B. 2012 1040 ez form 427 Netherlands TIAS Jan. 2012 1040 ez form 1, 1994     Protocol TIAS Jan. 2012 1040 ez form 1, 2005     New Zealand TIAS 10772 Nov. 2012 1040 ez form 2, 1983 1990-2 C. 2012 1040 ez form B. 2012 1040 ez form 274 1990-2 C. 2012 1040 ez form B. 2012 1040 ez form 303 Protocol TIAS Jan. 2012 1040 ez form 1, 2011     Norway TIAS 7474 Jan. 2012 1040 ez form 1, 1971 1973-1 C. 2012 1040 ez form B. 2012 1040 ez form 669 1973-1 C. 2012 1040 ez form B. 2012 1040 ez form 693 Protocol TIAS 10205 Jan. 2012 1040 ez form 1, 1982 1982-2 C. 2012 1040 ez form B. 2012 1040 ez form 440 1982-2 C. 2012 1040 ez form B. 2012 1040 ez form 454 Pakistan TIAS 4232 Jan. 2012 1040 ez form 1, 1959 1960-2 C. 2012 1040 ez form B. 2012 1040 ez form 646 T. 2012 1040 ez form D. 2012 1040 ez form 6431, 1960-1 C. 2012 1040 ez form B. 2012 1040 ez form 755 Philippines TIAS 10417 Jan. 2012 1040 ez form 1, 1983 1984-2 C. 2012 1040 ez form B. 2012 1040 ez form 384 1984-2 C. 2012 1040 ez form B. 2012 1040 ez form 412 Poland TIAS 8486 Jan. 2012 1040 ez form 1, 1974 1977-1 C. 2012 1040 ez form B. 2012 1040 ez form 416 1977-1 C. 2012 1040 ez form B. 2012 1040 ez form 427 Portugal TIAS Jan. 2012 1040 ez form 1, 1996     Romania TIAS 8228 Jan. 2012 1040 ez form 1, 1974 1976-2 C. 2012 1040 ez form B. 2012 1040 ez form 492 1976-2 C. 2012 1040 ez form B. 2012 1040 ez form 504 Russia TIAS Jan. 2012 1040 ez form 1, 1994     Slovak Republic TIAS Jan. 2012 1040 ez form 1, 1993     Slovenia TIAS Jan. 2012 1040 ez form 1, 2002     South Africa TIAS Jan. 2012 1040 ez form 1, 1998     Spain TIAS Jan. 2012 1040 ez form 1, 1991     Sri Lanka TIAS Jan. 2012 1040 ez form 1, 2004     Sweden TIAS Jan. 2012 1040 ez form 1, 1996     Protocol TIAS Jan. 2012 1040 ez form 1, 2007     Switzerland TIAS Jan. 2012 1040 ez form 1, 1998     Thailand TIAS Jan. 2012 1040 ez form 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2012 1040 ez form 1, 1970 1971-2 C. 2012 1040 ez form B. 2012 1040 ez form 479   Tunisia TIAS Jan. 2012 1040 ez form 1, 1990     Turkey TIAS Jan. 2012 1040 ez form 1, 1998     Ukraine TIAS Jan. 2012 1040 ez form 1, 2001     United Kingdom TIAS Jan. 2012 1040 ez form 1, 2004     Venezuela TIAS Jan. 2012 1040 ez form 1, 2000      1(TIAS) — Treaties and Other International Act Series. 2012 1040 ez form  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 2012 1040 ez form 3The U. 2012 1040 ez form S. 2012 1040 ez form -U. 2012 1040 ez form S. 2012 1040 ez form S. 2012 1040 ez form R. 2012 1040 ez form income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2012 1040 ez form Prev  Up  Next   Home   More Online Publications