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Easy tax form 13. Easy tax form   Basis of Property Table of Contents Introduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds Introduction This chapter discusses how to figure your basis in property. Easy tax form It is divided into the following sections. Easy tax form Cost basis. Easy tax form Adjusted basis. Easy tax form Basis other than cost. Easy tax form Your basis is the amount of your investment in property for tax purposes. Easy tax form Use the basis to figure gain or loss on the sale, exchange, or other disposition of property. Easy tax form Also use it to figure deductions for depreciation, amortization, depletion, and casualty losses. Easy tax form If you use property for both business or investment purposes and for personal purposes, you must allocate the basis based on the use. Easy tax form Only the basis allocated to the business or investment use of the property can be depreciated. Easy tax form Your original basis in property is adjusted (increased or decreased) by certain events. Easy tax form For example, if you make improvements to the property, increase your basis. Easy tax form If you take deductions for depreciation or casualty losses, or claim certain credits, reduce your basis. Easy tax form Keep accurate records of all items that affect the basis of your property. Easy tax form For more information on keeping records, see chapter 1. Easy tax form Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 946 How To Depreciate Property Cost Basis The basis of property you buy is usually its cost. Easy tax form The cost is the amount you pay in cash, debt obligations, other property, or services. Easy tax form Your cost also includes amounts you pay for the following items: Sales tax, Freight, Installation and testing, Excise taxes, Legal and accounting fees (when they must be capitalized), Revenue stamps, Recording fees, and Real estate taxes (if you assume liability for the seller). Easy tax form In addition, the basis of real estate and business assets may include other items. Easy tax form Loans with low or no interest. Easy tax form    If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price minus any amount considered to be unstated interest. Easy tax form You generally have unstated interest if your interest rate is less than the applicable federal rate. Easy tax form   For more information, see Unstated Interest and Original Issue Discount (OID) in Publication 537. Easy tax form Real Property Real property, also called real estate, is land and generally anything built on, growing on, or attached to land. Easy tax form If you buy real property, certain fees and other expenses you pay are part of your cost basis in the property. Easy tax form Lump sum purchase. Easy tax form   If you buy buildings and the land on which they stand for a lump sum, allocate the cost basis among the land and the buildings. Easy tax form Allocate the cost basis according to the respective fair market values (FMVs) of the land and buildings at the time of purchase. Easy tax form Figure the basis of each asset by multiplying the lump sum by a fraction. Easy tax form The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. Easy tax form    If you are not certain of the FMVs of the land and buildings, you can allocate the basis according to their assessed values for real estate tax purposes. Easy tax form Fair market value (FMV). Easy tax form   FMV is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. Easy tax form Sales of similar property on or about the same date may be helpful in figuring the FMV of the property. Easy tax form Assumption of mortgage. Easy tax form   If you buy property and assume (or buy the property subject to) an existing mortgage on the property, your basis includes the amount you pay for the property plus the amount to be paid on the mortgage. Easy tax form Settlement costs. Easy tax form   Your basis includes the settlement fees and closing costs you paid for buying the property. Easy tax form (A fee for buying property is a cost that must be paid even if you buy the property for cash. Easy tax form ) Do not include fees and costs for getting a loan on the property in your basis. Easy tax form   The following are some of the settlement fees or closing costs you can include in the basis of your property. Easy tax form Abstract fees (abstract of title fees). Easy tax form Charges for installing utility services. Easy tax form Legal fees (including fees for the title search and preparation of the sales contract and deed). Easy tax form Recording fees. Easy tax form Survey fees. Easy tax form Transfer taxes. Easy tax form Owner's title insurance. Easy tax form Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Easy tax form   Settlement costs do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Easy tax form   The following are some of the settlement fees and closing costs you cannot include in the basis of property. Easy tax form Casualty insurance premiums. Easy tax form Rent for occupancy of the property before closing. Easy tax form Charges for utilities or other services related to occupancy of the property before closing. Easy tax form Charges connected with getting a loan, such as points (discount points, loan origination fees), mortgage insurance premiums, loan assumption fees, cost of a credit report, and fees for an appraisal required by a lender. Easy tax form Fees for refinancing a mortgage. Easy tax form Real estate taxes. Easy tax form   If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. Easy tax form You cannot deduct them as an expense. Easy tax form    If you reimburse the seller for taxes the seller paid for you, you can usually deduct that amount as an expense in the year of purchase. Easy tax form Do not include that amount in the basis of your property. Easy tax form If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. Easy tax form Points. Easy tax form   If you pay points to get a loan (including a mortgage, second mortgage, line of credit, or a home equity loan), do not add the points to the basis of the related property. Easy tax form Generally, you deduct the points over the term of the loan. Easy tax form For more information on how to deduct points, see chapter 23. Easy tax form Points on home mortgage. Easy tax form   Special rules may apply to points you and the seller pay when you get a mortgage to buy your main home. Easy tax form If certain requirements are met, you can deduct the points in full for the year in which they are paid. Easy tax form Reduce the basis of your home by any seller-paid points. Easy tax form Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments (increases and decreases) to the cost basis or basis other than cost (discussed later) of the property. Easy tax form The result is the adjusted basis. Easy tax form Increases to Basis Increase the basis of any property by all items properly added to a capital account. Easy tax form Examples of items that increase basis are shown in Table 13-1. Easy tax form These include the items discussed below. Easy tax form Improvements. Easy tax form   Add to your basis in property the cost of improvements having a useful life of more than 1 year, that increase the value of the property, lengthen its life, or adapt it to a different use. Easy tax form For example, improvements include putting a recreation room in your unfinished basement, adding another bathroom or bedroom, putting up a fence, putting in new plumbing or wiring, installing a new roof, or paving your driveway. Easy tax form Assessments for local improvements. Easy tax form   Add to the basis of property assessments for improvements such as streets and sidewalks if they increase the value of the property assessed. Easy tax form Do not deduct them as taxes. Easy tax form However, you can deduct as taxes assessments for maintenance or repairs, or for meeting interest charges related to the improvements. Easy tax form Example. Easy tax form Your city changes the street in front of your store into an enclosed pedestrian mall and assesses you and other affected property owners for the cost of the conversion. Easy tax form Add the assessment to your property's basis. Easy tax form In this example, the assessment is a depreciable asset. Easy tax form Decreases to Basis Decrease the basis of any property by all items that represent a return of capital for the period during which you held the property. Easy tax form Examples of items that decrease basis are shown in Table 13-1. Easy tax form These include the items discussed below. Easy tax form Table 13-1. Easy tax form Examples of Adjustments to Basis Increases to Basis Decreases to Basis • Capital improvements: • Exclusion from income of   Putting an addition on your home subsidies for energy conservation   Replacing an entire roof measures   Paving your driveway     Installing central air conditioning • Casualty or theft loss deductions   Rewiring your home and insurance reimbursements       • Assessments for local improvements:     Water connections     Extending utility service lines to the property • Postponed gain from the sale of a home   Sidewalks • Alternative motor vehicle credit  (Form 8910)   Roads       • Alternative fuel vehicle refueling     property credit (Form 8911)           • Residential energy credits (Form 5695)       • Casualty losses: • Depreciation and section 179 deduction   Restoring damaged property     • Nontaxable corporate distributions • Legal fees:     Cost of defending and perfecting a title • Certain canceled debt excluded from   Fees for getting a reduction of an assessment income     • Zoning costs • Easements           • Adoption tax benefits Casualty and theft losses. Easy tax form   If you have a casualty or theft loss, decrease the basis in your property by any insurance proceeds or other reimbursement and by any deductible loss not covered by insurance. Easy tax form    You must increase your basis in the property by the amount you spend on repairs that restore the property to its pre-casualty condition. Easy tax form   For more information on casualty and theft losses, see chapter 25. Easy tax form Depreciation and section 179 deduction. Easy tax form   Decrease the basis of your qualifying business property by any section 179 deduction you take and the depreciation you deducted, or could have deducted (including any special depreciation allowance), on your tax returns under the method of depreciation you selected. Easy tax form   For more information about depreciation and the section 179 deduction, see Publication 946 and the Instructions for Form 4562. Easy tax form Example. Easy tax form You owned a duplex used as rental property that cost you $40,000, of which $35,000 was allocated to the building and $5,000 to the land. Easy tax form You added an improvement to the duplex that cost $10,000. Easy tax form In February last year, the duplex was damaged by fire. Easy tax form Up to that time, you had been allowed depreciation of $23,000. Easy tax form You sold some salvaged material for $1,300 and collected $19,700 from your insurance company. Easy tax form You deducted a casualty loss of $1,000 on your income tax return for last year. Easy tax form You spent $19,000 of the insurance proceeds for restoration of the duplex, which was completed this year. Easy tax form You must use the duplex's adjusted basis after the restoration to determine depreciation for the rest of the property's recovery period. Easy tax form Figure the adjusted basis of the duplex as follows: Original cost of duplex $35,000 Addition to duplex 10,000 Total cost of duplex $45,000 Minus: Depreciation 23,000 Adjusted basis before casualty $22,000 Minus: Insurance proceeds $19,700     Deducted casualty loss 1,000     Salvage proceeds 1,300 22,000 Adjusted basis after casualty $-0- Add: Cost of restoring duplex 19,000 Adjusted basis after restoration $19,000 Note. Easy tax form Your basis in the land is its original cost of $5,000. Easy tax form Easements. Easy tax form   The amount you receive for granting an easement is generally considered to be proceeds from the sale of an interest in real property. Easy tax form It reduces the basis of the affected part of the property. Easy tax form If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. Easy tax form   If the gain is on a capital asset, see chapter 16 for information about how to report it. Easy tax form If the gain is on property used in a trade or business, see Publication 544 for information about how to report it. Easy tax form Exclusion of subsidies for energy conservation measures. Easy tax form   You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of an energy conservation measure for a dwelling unit. Easy tax form Reduce the basis of the property for which you received the subsidy by the excluded amount. Easy tax form For more information about this subsidy, see chapter 12. Easy tax form Postponed gain from sale of home. Easy tax form    If you postponed gain from the sale of your main home under rules in effect before May 7, 1997, you must reduce the basis of the home you acquired as a replacement by the amount of the postponed gain. Easy tax form For more information on the rules for the sale of a home, see chapter 15. Easy tax form Basis Other Than Cost There are many times when you cannot use cost as basis. Easy tax form In these cases, the fair market value or the adjusted basis of the property can be used. Easy tax form Fair market value (FMV) and adjusted basis were discussed earlier. Easy tax form Property Received for Services If you receive property for your services, include the FMV of the property in income. Easy tax form The amount you include in income becomes your basis. Easy tax form If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. Easy tax form Restricted property. Easy tax form   If you receive property for your services and the property is subject to certain restrictions, your basis in the property is its FMV when it becomes substantially vested. Easy tax form However, this rule does not apply if you make an election to include in income the FMV of the property at the time it is transferred to you, less any amount you paid for it. Easy tax form Property is substantially vested when it is transferable or when it is not subject to a substantial risk of forfeiture (you do not have a good chance of losing it). Easy tax form For more information, see Restricted Property in Publication 525. Easy tax form Bargain purchases. Easy tax form   A bargain purchase is a purchase of an item for less than its FMV. Easy tax form If, as compensation for services, you buy goods or other property at less than FMV, include the difference between the purchase price and the property's FMV in your income. Easy tax form Your basis in the property is its FMV (your purchase price plus the amount you include in income). Easy tax form   If the difference between your purchase price and the FMV is a qualified employee discount, do not include the difference in income. Easy tax form However, your basis in the property is still its FMV. Easy tax form See Employee Discounts in Publication 15-B. Easy tax form Taxable Exchanges A taxable exchange is one in which the gain is taxable or the loss is deductible. Easy tax form A taxable gain or deductible loss also is known as a recognized gain or loss. Easy tax form If you receive property in exchange for other property in a taxable exchange, the basis of the property you receive is usually its FMV at the time of the exchange. Easy tax form Involuntary Conversions If you receive replacement property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, figure the basis of the replacement property using the basis of the converted property. Easy tax form Similar or related property. Easy tax form   If you receive replacement property similar or related in service or use to the converted property, the replacement property's basis is the same as the converted property's basis on the date of the conversion, with the following adjustments. Easy tax form Decrease the basis by the following. Easy tax form Any loss you recognize on the involuntary conversion. Easy tax form Any money you receive that you do not spend on similar property. Easy tax form Increase the basis by the following. Easy tax form Any gain you recognize on the involuntary conversion. Easy tax form Any cost of acquiring the replacement property. Easy tax form Money or property not similar or related. Easy tax form    If you receive money or property not similar or related in service or use to the converted property, and you buy replacement property similar or related in service or use to the converted property, the basis of the replacement property is its cost decreased by the gain not recognized on the conversion. Easy tax form Example. Easy tax form The state condemned your property. Easy tax form The adjusted basis of the property was $26,000 and the state paid you $31,000 for it. Easy tax form You realized a gain of $5,000 ($31,000 − $26,000). Easy tax form You bought replacement property similar in use to the converted property for $29,000. Easy tax form You recognize a gain of $2,000 ($31,000 − $29,000), the unspent part of the payment from the state. Easy tax form Your unrecognized gain is $3,000, the difference between the $5,000 realized gain and the $2,000 recognized gain. Easy tax form The basis of the replacement property is figured as follows: Cost of replacement property $29,000 Minus: Gain not recognized 3,000 Basis of replacement property $26,000 Allocating the basis. Easy tax form   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. Easy tax form Basis for depreciation. Easy tax form   Special rules apply in determining and depreciating the basis of MACRS property acquired in an involuntary conversion. Easy tax form For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. Easy tax form Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. Easy tax form If you receive property in a nontaxable exchange, its basis is generally the same as the basis of the property you transferred. Easy tax form See Nontaxable Trades in chapter 14. Easy tax form Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. Easy tax form To qualify as a like-kind exchange, the property traded and the property received must be both of the following. Easy tax form Qualifying property. Easy tax form Like-kind property. Easy tax form The basis of the property you receive is generally the same as the adjusted basis of the property you gave up. Easy tax form If you trade property in a like-kind exchange and also pay money, the basis of the property received is the adjusted basis of the property you gave up increased by the money you paid. Easy tax form Qualifying property. Easy tax form   In a like-kind exchange, you must hold for investment or for productive use in your trade or business both the property you give up and the property you receive. Easy tax form Like-kind property. Easy tax form   There must be an exchange of like-kind property. Easy tax form Like-kind properties are properties of the same nature or character, even if they differ in grade or quality. Easy tax form The exchange of real estate for real estate and personal property for similar personal property are exchanges of like-kind property. Easy tax form Example. Easy tax form You trade in an old truck used in your business with an adjusted basis of $1,700 for a new one costing $6,800. Easy tax form The dealer allows you $2,000 on the old truck, and you pay $4,800. Easy tax form This is a like-kind exchange. Easy tax form The basis of the new truck is $6,500 (the adjusted basis of the old one, $1,700, plus the amount you paid, $4,800). Easy tax form If you sell your old truck to a third party for $2,000 instead of trading it in and then buy a new one from the dealer, you have a taxable gain of $300 on the sale (the $2,000 sale price minus the $1,700 adjusted basis). Easy tax form The basis of the new truck is the price you pay the dealer. Easy tax form Partially nontaxable exchanges. Easy tax form   A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like-kind property. Easy tax form The basis of the property you receive is the same as the adjusted basis of the property you gave up, with the following adjustments. Easy tax form Decrease the basis by the following amounts. Easy tax form Any money you receive. Easy tax form Any loss you recognize on the exchange. Easy tax form Increase the basis by the following amounts. Easy tax form Any additional costs you incur. Easy tax form Any gain you recognize on the exchange. Easy tax form If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. Easy tax form Allocation of basis. Easy tax form   If you receive like-kind and unlike properties in the exchange, allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. Easy tax form The rest is the basis of the like-kind property. Easy tax form More information. Easy tax form   See Like-Kind Exchanges in chapter 1 of Publication 544 for more information. Easy tax form Basis for depreciation. Easy tax form   Special rules apply in determining and depreciating the basis of MACRS property acquired in a like-kind exchange. Easy tax form For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. Easy tax form Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse is the same as your spouse's adjusted basis. Easy tax form The same rule applies to a transfer by your former spouse that is incident to divorce. Easy tax form However, for property transferred in trust, adjust your basis for any gain recognized by your spouse or former spouse if the liabilities assumed, plus the liabilities to which the property is subject, are more than the adjusted basis of the property transferred. Easy tax form If the property transferred to you is a series E, series EE, or series I U. Easy tax form S. Easy tax form savings bond, the transferor must include in income the interest accrued to the date of transfer. Easy tax form Your basis in the bond immediately after the transfer is equal to the transferor's basis increased by the interest income includible in the transferor's income. Easy tax form For more information on these bonds, see chapter 7. Easy tax form At the time of the transfer, the transferor must give you the records needed to determine the adjusted basis and holding period of the property as of the date of the transfer. Easy tax form For more information about the transfer of property from a spouse, see chapter 14. Easy tax form Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it. Easy tax form FMV less than donor's adjusted basis. Easy tax form   If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. Easy tax form Your basis for figuring gain is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you held the property. Easy tax form Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustments to basis while you held the property. Easy tax form See Adjusted Basis , earlier. Easy tax form Example. Easy tax form You received an acre of land as a gift. Easy tax form At the time of the gift, the land had an FMV of $8,000. Easy tax form The donor's adjusted basis was $10,000. Easy tax form After you received the property, no events occurred to increase or decrease your basis. Easy tax form If you later sell the property for $12,000, you will have a $2,000 gain because you must use the donor's adjusted basis at the time of the gift ($10,000) as your basis to figure gain. Easy tax form If you sell the property for $7,000, you will have a $1,000 loss because you must use the FMV at the time of the gift ($8,000) as your basis to figure loss. Easy tax form If the sales price is between $8,000 and $10,000, you have neither gain nor loss. Easy tax form Business property. Easy tax form   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deductions is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. Easy tax form FMV equal to or greater than donor's adjusted basis. Easy tax form   If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. Easy tax form Increase your basis by all or part of any gift tax paid, depending on the date of the gift, explained later. Easy tax form   Also, for figuring gain or loss from a sale or other disposition or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis (the donor's adjusted basis) by any required adjustments to basis while you held the property. Easy tax form See Adjusted Basis , earlier. Easy tax form   If you received a gift during the tax year, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it due to the net increase in value of the gift. Easy tax form Figure the increase by multiplying the gift tax paid by a fraction. Easy tax form The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. Easy tax form   The net increase in value of the gift is the FMV of the gift minus the donor's adjusted basis. Easy tax form The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Easy tax form Example. Easy tax form In 2013, you received a gift of property from your mother that had an FMV of $50,000. Easy tax form Her adjusted basis was $20,000. Easy tax form The amount of the gift for gift tax purposes was $36,000 ($50,000 minus the $14,000 annual exclusion). Easy tax form She paid a gift tax of $7,320 on the property. Easy tax form Your basis is $26,076, figured as follows: Fair market value $50,000 Minus: Adjusted basis −20,000 Net increase in value $30,000     Gift tax paid $7,320 Multiplied by ($30,000 ÷ $36,000) × . Easy tax form 83 Gift tax due to net increase in value $6,076 Adjusted basis of property to your mother +20,000 Your basis in the property $26,076 Note. Easy tax form If you received a gift before 1977, your basis in the gift (the donor's adjusted basis) includes any gift tax paid on it. Easy tax form However, your basis cannot exceed the FMV of the gift at the time it was given to you. Easy tax form Inherited Property Your basis in property you inherited from a decedent, who died before January 1, 2010, or after December 31, 2010, is generally one of the following: The FMV of the property at the date of the decedent's death. Easy tax form The FMV on the alternate valuation date if the personal representative for the estate elects to use alternate valuation. Easy tax form The value under the special-use valuation method for real property used in farming or a closely held business if elected for estate tax purposes. Easy tax form The decedent's adjusted basis in land to the extent of the value excluded from the decedent's taxable estate as a qualified conservation easement. Easy tax form If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. Easy tax form For more information, see the instructions to Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. Easy tax form Property inherited from a decedent who died in 2010. Easy tax form   If you inherited property from a decedent who died in 2010, special rules may apply. Easy tax form For more information, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Easy tax form Community property. Easy tax form   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), husband and wife are each usually considered to own half the community property. Easy tax form When either spouse dies, the total value of the community property, even the part belonging to the surviving spouse, generally becomes the basis of the entire property. Easy tax form For this rule to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. Easy tax form Example. Easy tax form You and your spouse owned community property that had a basis of $80,000. Easy tax form When your spouse died, half the FMV of the community interest was includible in your spouse's estate. Easy tax form The FMV of the community interest was $100,000. Easy tax form The basis of your half of the property after the death of your spouse is $50,000 (half of the $100,000 FMV). Easy tax form The basis of the other half to your spouse's heirs is also $50,000. Easy tax form For more information about community property, see Publication 555, Community Property. Easy tax form Property Changed From Personal to Business or Rental Use If you hold property for personal use and then change it to business use or use it to produce rent, you can begin to depreciate the property at the time of the change. Easy tax form To do so, you must figure its basis for depreciation at the time of the change. Easy tax form An example of changing property held for personal use to business or rental use would be renting out your former personal residence. Easy tax form Basis for depreciation. Easy tax form   The basis for depreciation is the lesser of the following amounts. Easy tax form The FMV of the property on the date of the change. Easy tax form Your adjusted basis on the date of the change. Easy tax form Example. Easy tax form Several years ago, you paid $160,000 to have your house built on a lot that cost $25,000. Easy tax form You paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house before changing the property to rental use last year. Easy tax form Because land is not depreciable, you include only the cost of the house when figuring the basis for depreciation. Easy tax form Your adjusted basis in the house when you changed its use was $178,000 ($160,000 + $20,000 − $2,000). Easy tax form On the same date, your property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. Easy tax form The basis for figuring depreciation on the house is its FMV on the date of the change ($165,000) because it is less than your adjusted basis ($178,000). Easy tax form Sale of property. Easy tax form   If you later sell or dispose of property changed to business or rental use, the basis you use will depend on whether you are figuring gain or loss. Easy tax form Gain. Easy tax form   The basis for figuring a gain is your adjusted basis in the property when you sell the property. Easy tax form Example. Easy tax form Assume the same facts as in the previous example except that you sell the property at a gain after being allowed depreciation deductions of $37,500. Easy tax form Your adjusted basis for figuring gain is $165,500 ($178,000 + $25,000 (land) − $37,500). Easy tax form Loss. Easy tax form   Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. Easy tax form Then make adjustments (increases and decreases) for the period after the change in the property's use, as discussed earlier under Adjusted Basis . Easy tax form Example. Easy tax form Assume the same facts as in the previous example, except that you sell the property at a loss after being allowed depreciation deductions of $37,500. Easy tax form In this case, you would start with the FMV on the date of the change to rental use ($180,000), because it is less than the adjusted basis of $203,000 ($178,000 + $25,000 (land)) on that date. Easy tax form Reduce that amount ($180,000) by the depreciation deductions ($37,500). Easy tax form The basis for loss is $142,500 ($180,000 − $37,500). Easy tax form Stocks and Bonds The basis of stocks or bonds you buy generally is the purchase price plus any costs of purchase, such as commissions and recording or transfer fees. Easy tax form If you get stocks or bonds other than by purchase, your basis is usually determined by the FMV or the previous owner's adjusted basis, as discussed earlier. Easy tax form You must adjust the basis of stocks for certain events that occur after purchase. Easy tax form For example, if you receive additional stock from nontaxable stock dividends or stock splits, reduce your basis for each share of stock by dividing the adjusted basis of the old stock by the number of shares of old and new stock. Easy tax form This rule applies only when the additional stock received is identical to the stock held. Easy tax form Also reduce your basis when you receive nontaxable distributions. Easy tax form They are a return of capital. Easy tax form Example. Easy tax form In 2011 you bought 100 shares of XYZ stock for $1,000 or $10 a share. Easy tax form In 2012 you bought 100 shares of XYZ stock for $1,600 or $16 a share. Easy tax form In 2013 XYZ declared a 2-for-1 stock split. Easy tax form You now have 200 shares of stock with a basis of $5 a share and 200 shares with a basis of $8 a share. Easy tax form Other basis. Easy tax form   There are other ways to figure the basis of stocks or bonds depending on how you acquired them. Easy tax form For detailed information, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. Easy tax form Identifying stocks or bonds sold. Easy tax form   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stocks or bonds. Easy tax form If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. Easy tax form For more information about identifying securities you sell, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. Easy tax form Mutual fund shares. Easy tax form   If you sell mutual fund shares you acquired at various times and prices and left on deposit in an account kept by a custodian or agent, you can elect to use an average basis. Easy tax form For more information, see Publication 550. Easy tax form Bond premium. Easy tax form   If you buy a taxable bond at a premium and elect to amortize the premium, reduce the basis of the bond by the amortized premium you deduct each year. Easy tax form See Bond Premium Amortization in chapter 3 of Publication 550 for more information. Easy tax form Although you cannot deduct the premium on a tax-exempt bond, you must amortize the premium each year and reduce your basis in the bond by the amortized amount. Easy tax form Original issue discount (OID) on debt instruments. Easy tax form   You must increase your basis in an OID debt instrument by the OID you include in income for that instrument. Easy tax form See Original Issue Discount (OID) in chapter 7 and Publication 1212, Guide To Original Issue Discount (OID) Instruments. Easy tax form Tax-exempt obligations. Easy tax form    OID on tax-exempt obligations is generally not taxable. Easy tax form However, when you dispose of a tax-exempt obligation issued after September 3, 1982, and acquired after March 1, 1984, you must accrue OID on the obligation to determine its adjusted basis. Easy tax form The accrued OID is added to the basis of the obligation to determine your gain or loss. Easy tax form See chapter 4 of Publication 550. Easy tax form Prev  Up  Next   Home   More Online Publications
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The Easy Tax Form

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