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Can I File 2011 Taxes In 2013

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Can I File 2011 Taxes In 2013

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

If you are a taxpayer who lives outside the United States, the IRS has full-time permanent staff in 4 U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. You can reach these offices at the following telephone numbers, which include country or city codes if you are outside the local dialing area.

Taxpayers with specific individual or business account questions should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7:00 a.m. to 6:00 p.m. (Central time).

City Address Phone/FAX
Frankfurt U. S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49)(69) 7535-3811 to request an appointment.
 

Phone Service
Tel: [49] (69) 7535-3823 
Monday through Thursday
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.

London U. S. Embassy
London  
Internal Revenue Service
24/31 Grosvenor Square
London W1A 1AE  
United Kingdom
Walk-in assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. - 4:00 p.m.
 
Phone Service
Tel: [44] (207) 894-0477
Monday 9:00 a.m.-4:00 p.m.
Tuesday through Thursday 9:00 a.m.-12:00 noon.
Fax [44] (207) 495-4224
Paris U. S. Embassy Paris
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08 
France
Walk-in assistance 
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel: [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: [33] (1) 4312-2303
E-mail: irs.paris@irs.gov
Beijing U.S. Embassy Beijing
Internal Revenue Service
No. 55 Anjialou Road,
Beijing 100600 
Peoples Republic of China
 

Walk-in assistance by appointment only.
Wednesdays 1:00 p.m.-4:00 p.m.
Call or e-mail to request an appointment.

 

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
E-mail: irs.beijing@irs.gov

Puerto Rico  

The IRS offices listed can answer your federal income tax questions, help with account and refund problems and assist with the preparation of current and prior year tax returns.

IRS trained volunteers are also available at some embassy/consulate locations. If you are interested in becoming a volunteer, please contact one of our IRS offices.

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts
            Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts         
            Ogden, UT 84201-0038

Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 1-800-829-1040. (Hours of Operation are 7:00 a.m. to 10:00 p.m. Monday - Friday).

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate help, call:

Worldwide: Puerto Rico office:
Tel: (Spanish) 787-622-8930, (English) 787-622-8940 
FAX: 787-622-8933
Page Last Reviewed or Updated: 17-Mar-2014

 

The Can I File 2011 Taxes In 2013

Can i file 2011 taxes in 2013 Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Can i file 2011 taxes in 2013 General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Can i file 2011 taxes in 2013 Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Individual Income Tax Return Sch. Can i file 2011 taxes in 2013 A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Can i file 2011 taxes in 2013 C Profit or Loss From Business Sch. Can i file 2011 taxes in 2013 C-EZ Net Profit From Business Sch. Can i file 2011 taxes in 2013 D Capital Gains and Losses Sch. Can i file 2011 taxes in 2013 E Supplemental Income and Loss Sch. Can i file 2011 taxes in 2013 F Profit or Loss From Farming Sch. Can i file 2011 taxes in 2013 H Household Employment Taxes Sch. Can i file 2011 taxes in 2013 J Income Averaging for Farmers and Fishermen Sch. Can i file 2011 taxes in 2013 R Credit for the Elderly or the Disabled Sch. Can i file 2011 taxes in 2013 SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Individual Income Tax Return 1065 U. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Return of Partnership Income Sch. Can i file 2011 taxes in 2013 D Capital Gains and Losses Sch. Can i file 2011 taxes in 2013 K-1 Partner's Share of Income, Deductions, Credits, etc. Can i file 2011 taxes in 2013 1120 U. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Corporation Income Tax Return Sch. Can i file 2011 taxes in 2013 D Capital Gains and Losses 1120S U. Can i file 2011 taxes in 2013 S. Can i file 2011 taxes in 2013 Income Tax Return for an S Corporation Sch. Can i file 2011 taxes in 2013 D Capital Gains and Losses and Built-In Gains Sch. 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Can i file 2011 taxes in 2013 Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications