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Amendment

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Amendment

Amendment Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Amendment The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Amendment Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Amendment Exclusion or deduction. Amendment   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Amendment Your employer can tell you whether your benefit plan qualifies. Amendment To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Amendment You cannot use Form 1040EZ. Amendment   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Amendment Therefore, you would not get an exclusion from wages. Amendment Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Amendment To claim the deduction, you must use Form 2441. Amendment   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Amendment Statement for employee. Amendment   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Amendment Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Amendment Qualifying person(s). Amendment   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Amendment If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Amendment Your disabled spouse who is not physically or mentally able to care for himself or herself. Amendment Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Amendment Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Amendment For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Amendment Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Amendment Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Amendment   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Amendment   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Amendment Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Amendment Supplemental security income (SSI) payments. Amendment   Social security benefits do not include SSI payments, which are not taxable. Amendment Do not include these payments in your income. Amendment Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Amendment You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Amendment Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Amendment You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Amendment For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Amendment Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Amendment Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Amendment For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Amendment Retirement and profit-sharing plans. Amendment   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Amendment The payments must be reported as a pension or annuity. Amendment Accrued leave payment. Amendment   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Amendment The payment is not a disability payment. Amendment Include it in your income in the tax year you receive it. Amendment See Publication 525, Taxable and Nontaxable Income, for more information. Amendment Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Amendment For information about military and government disability pensions, see Publication 525. Amendment VA disability benefits. Amendment   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Amendment If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Amendment   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Amendment These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Amendment Other Payments You may receive other payments that are related to your disability. Amendment The following payments are not taxable. Amendment Benefit payments from a public welfare fund, such as payments due to blindness. Amendment Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Amendment Compensatory (but not punitive) damages for physical injury or physical sickness. Amendment Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Amendment Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Amendment Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Amendment Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Amendment More detailed information can be found in Publication 525. Amendment Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Amendment Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Amendment These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Amendment This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Amendment For more information, see Publication 525. Amendment Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Amendment You must use Schedule A (Form 1040) to itemize your deductions. Amendment See your form instructions for information on the standard deduction and the deductions you can itemize. Amendment The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Amendment Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Amendment Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Amendment They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Amendment You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Amendment 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Amendment The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Amendment For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Amendment Artificial limbs, contact lenses, eyeglasses, and hearing aids. Amendment The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Amendment Cost and repair of special telephone equipment for hearing-impaired persons. Amendment Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Amendment ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Amendment Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Amendment This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Amendment Premiums for qualified long-term care insurance, up to certain amounts. Amendment Improvements to a home that do not increase its value if the main purpose is medical care. Amendment An example is constructing entrance or exit ramps. Amendment Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Amendment See Publication 502 for more information. Amendment Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Amendment If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Amendment 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Amendment You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Amendment Impairment-related expenses defined. Amendment   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Amendment Publication 502 contains more detailed information. Amendment Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Amendment Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Amendment To qualify, you must pay these expenses so you can work or look for work. Amendment The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Amendment You can claim the credit on Form 1040 or 1040A. Amendment You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Amendment You figure the credit on Form 2441. Amendment For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Amendment Publication 503, Child and Dependent Care Expenses, contains more detailed information. Amendment Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Amendment S. Amendment citizen or a resident alien and either of the following apply. Amendment You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Amendment You can claim the credit on Form 1040 or 1040A. Amendment You figure the credit on Schedule R. Amendment For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Amendment Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Amendment Earned Income Credit This credit is based on the amount of your earned income. Amendment You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Amendment To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Amendment If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Amendment You cannot use Form 1040EZ if you have a qualifying child. Amendment Qualifying child. Amendment   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Amendment Earned income. Amendment   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Amendment However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amendment More information. Amendment   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Amendment Publication 596, Earned Income Credit (EIC), contains more detailed information. Amendment Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Amendment A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Amendment This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Amendment In this case you do not have to pay employment taxes on the amount you pay. Amendment But if you control what work is done and how it is done, the worker is your employee. Amendment If you possess the right to discharge a worker, that worker is generally considered to be your employee. Amendment If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Amendment To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Amendment Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Amendment Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Amendment For more information, see chapter 7 of Publication 535, Business Expenses. Amendment Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Amendment The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Amendment See Form 8826, Disabled Access Credit, for more information. Amendment Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Amendment One targeted group consists of vocational rehabilitation referrals. Amendment These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Amendment See Form 5884, Work Opportunity Credit. Amendment How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amendment Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amendment Free help with your tax return. Amendment   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amendment The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amendment Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amendment Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amendment To find the nearest VITA or TCE site, visit IRS. Amendment gov or call 1-800-906-9887. Amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amendment aarp. Amendment org/money/taxaide or call 1-888-227-7669. Amendment   For more information on these programs, go to IRS. Amendment gov and enter “VITA” in the search box. Amendment Internet. Amendment IRS. Amendment gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amendment Apply for an Employer Identification Number (EIN). Amendment Go to IRS. Amendment gov and enter Apply for an EIN in the search box. Amendment Request an Electronic Filing PIN by going to IRS. Amendment gov and entering Electronic Filing PIN in the search box. Amendment Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amendment gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amendment Check the status of your amended return. Amendment Go to IRS. Amendment gov and enter Where's My Amended Return in the search box. Amendment Download forms, instructions, and publications, including some accessible versions. Amendment Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amendment gov or IRS2Go. Amendment Tax return and tax account transcripts are generally available for the current year and past three years. Amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amendment gov. Amendment Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amendment gov. Amendment Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amendment gov or IRS2Go. Amendment Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amendment An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amendment Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amendment If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amendment Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amendment gov. Amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amendment AARP offers the Tax-Aide counseling program as part of the TCE program. Amendment Visit AARP's website to find the nearest Tax-Aide location. Amendment Research your tax questions. Amendment Search publications and instructions by topic or keyword. Amendment Read the Internal Revenue Code, regulations, or other official guidance. Amendment Read Internal Revenue Bulletins. Amendment Sign up to receive local and national tax news by email. Amendment Phone. Amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amendment Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amendment Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amendment Call to locate the nearest volunteer help site, 1-800-906-9887. Amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amendment Most VITA and TCE sites offer free electronic filing. Amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amendment Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amendment The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amendment Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amendment Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amendment Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amendment Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amendment You should receive your order within 10 business days. Amendment Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amendment Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amendment Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amendment Call to ask tax questions, 1-800-829-1040. Amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amendment gsa. Amendment gov/fedrelay. Amendment Walk-in. Amendment You can find a selection of forms, publications and services — in-person, face-to-face. Amendment Products. Amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amendment Services. Amendment You can walk in to your local TAC most business days for personal, face-to-face tax help. Amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amendment If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amendment No appointment is necessary—just walk in. Amendment Before visiting, check www. Amendment irs. Amendment gov/localcontacts for hours of operation and services provided. Amendment Mail. Amendment You can send your order for forms, instructions, and publications to the address below. Amendment You should receive a response within 10 business days after your request is received. Amendment  Internal Revenue Service 1201 N. Amendment Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amendment   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amendment What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amendment We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amendment You face (or your business is facing) an immediate threat of adverse action. Amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amendment   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amendment Here's why we can help: TAS is an independent organization within the IRS. Amendment Our advocates know how to work with the IRS. Amendment Our services are free and tailored to meet your needs. Amendment We have offices in every state, the District of Columbia, and Puerto Rico. Amendment How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amendment irs. Amendment gov/advocate, or call us toll-free at 1-877-777-4778. Amendment How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amendment irs. Amendment gov/sams. Amendment Low Income Taxpayer Clinics. Amendment   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amendment Visit www. Amendment TaxpayerAdvocate. Amendment irs. Amendment gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amendment Prev  Up  Next   Home   More Online Publications
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Credits & Deductions for Individuals

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

The Health Coverage Tax Credit (HCTC) Program
The Health Coverage Tax Credit helps make health insurance more affordable for eligible individuals and their families by paying 72.5% of health insurance premiums. Find out if you're eligible for this tax credit, and how you can receive it.

Adoption Credit
Taxpayers who adopt an eligible child may qualify for the adoption tax credit.

Deducting Business Expenses
Find out what qualifies as a deductible business expense, including depreciation.

Page Last Reviewed or Updated: 05-Mar-2014

The Amendment

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