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The Efile 1040nr Ez 540nr Short

Efile 1040nr ez 540nr short 6. Efile 1040nr ez 540nr short   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. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short Tax Treaties See chapter 7 for information about getting these publications. Efile 1040nr ez 540nr short Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Efile 1040nr ez 540nr short See Table 6-1 at the end of this chapter for a list of these countries. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Treaty benefits generally are available to residents of the United States. Efile 1040nr ez 540nr short They generally are not available to U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short citizens who do not reside in the United States. Efile 1040nr ez 540nr short However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short citizens residing in the treaty countries. Efile 1040nr ez 540nr short U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Efile 1040nr ez 540nr short Certification of U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short residency. Efile 1040nr ez 540nr short   Use Form 8802, Application for United States Residency Certification, to request certification of U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short residency for purposes of claiming benefits under a tax treaty. Efile 1040nr ez 540nr short Certification can be requested for the current and any prior calendar years. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Common Benefits Some common tax treaty benefits are explained below. Efile 1040nr ez 540nr short The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Efile 1040nr ez 540nr short Benefits provided by certain treaties are not provided by others. Efile 1040nr ez 540nr short Personal service income. Efile 1040nr ez 540nr short If you are a U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Professors and teachers. Efile 1040nr ez 540nr short If you are a U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Students, trainees, and apprentices. Efile 1040nr ez 540nr short If you are a U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Pensions and annuities. Efile 1040nr ez 540nr short If you are a U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Investment income. Efile 1040nr ez 540nr short If you are a U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Efile 1040nr ez 540nr short Tax credit provisions. Efile 1040nr ez 540nr short If you are a U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short tax on the income. Efile 1040nr ez 540nr short Nondiscrimination provisions. Efile 1040nr ez 540nr short Most U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Efile 1040nr ez 540nr short Saving clauses. Efile 1040nr ez 540nr short U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short treaties contain saving clauses that provide that the treaties do not affect the U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short taxation of its own citizens and residents. Efile 1040nr ez 540nr short As a result, U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short citizens and residents generally cannot use the treaty to reduce their U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short tax liability. Efile 1040nr ez 540nr short However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short citizens or residents. Efile 1040nr ez 540nr short It is important that you examine the applicable saving clause to determine if an exception applies. Efile 1040nr ez 540nr short More information on treaties. Efile 1040nr ez 540nr short   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. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short ” appears in the treaty exemption discussions in Publication 901. Efile 1040nr ez 540nr short   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Efile 1040nr ez 540nr short Competent Authority Assistance If you are a U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short citizen or resident alien, you can request assistance from the U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Efile 1040nr ez 540nr short The U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Efile 1040nr ez 540nr short Effect of request for assistance. Efile 1040nr ez 540nr short   If your request provides a basis for competent authority assistance, the U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Efile 1040nr ez 540nr short How to make your request. Efile 1040nr ez 540nr short   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Efile 1040nr ez 540nr short You are denied treaty benefits. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short   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. Efile 1040nr ez 540nr short Some of the steps you should consider taking include the following. Efile 1040nr ez 540nr short Filing a protective claim for credit or refund of U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short taxes. Efile 1040nr ez 540nr short Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Efile 1040nr ez 540nr short Avoiding the lapse or termination of your right to appeal any tax determination. Efile 1040nr ez 540nr short Complying with all applicable procedures for invoking competent authority consideration. Efile 1040nr ez 540nr short Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short or treaty country tax. Efile 1040nr ez 540nr short Taxpayers can consult with the U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Efile 1040nr ez 540nr short   The request should contain all essential items of information, including the following items. Efile 1040nr ez 540nr short A reference to the treaty and the treaty provisions on which the request is based. Efile 1040nr ez 540nr short The years and amounts involved in both U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short dollars and foreign currency. Efile 1040nr ez 540nr short A brief description of the issues for which competent authority assistance is requested. Efile 1040nr ez 540nr short   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Efile 1040nr ez 540nr short Revenue Procedure 2006-54 is available at www. Efile 1040nr ez 540nr short irs. Efile 1040nr ez 540nr short gov/irb/2006-49_IRB/ar13. Efile 1040nr ez 540nr short html. Efile 1040nr ez 540nr short   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short competent authority assistance under tax treaties. Efile 1040nr ez 540nr short As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Efile 1040nr ez 540nr short    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. Efile 1040nr ez 540nr short   In the case of U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Efile 1040nr ez 540nr short This table is updated through October 31, 2013. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short You can obtain the text of most U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short treaties at IRS. Efile 1040nr ez 540nr short gov. Efile 1040nr ez 540nr short You also can request the text of treaties from the Department of Treasury at the following address. Efile 1040nr ez 540nr short Department of Treasury Office of Business and Public Liaison Rm. Efile 1040nr ez 540nr short 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. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short Virgin Islands, you can call the IRS at 1-800-829-1040. Efile 1040nr ez 540nr short Table 6–1. Efile 1040nr ez 540nr short List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Efile 1040nr ez 540nr short D. Efile 1040nr ez 540nr short ) Australia TIAS 10773 Dec. Efile 1040nr ez 540nr short 1, 1983 1986-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 220 1986-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 246 Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2004     Austria TIAS Jan. Efile 1040nr ez 540nr short 1, 1999     Bangladesh TIAS Jan. Efile 1040nr ez 540nr short 1, 2007     Barbados TIAS 11090 Jan. Efile 1040nr ez 540nr short 1, 1984 1991-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 436 1991-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 466 Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2005     Belgium TIAS Jan. Efile 1040nr ez 540nr short 1, 2008     Bulgaria TIAS Jan. Efile 1040nr ez 540nr short 1, 2009     Canada2 TIAS 11087 Jan. Efile 1040nr ez 540nr short 1, 1985 1986-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 258 1987-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 298 Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2009     China, People's Republic of TIAS 12065 Jan. Efile 1040nr ez 540nr short 1, 1987 1988-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 414 1988-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 447 Commonwealth of Independent States3 TIAS 8225 Jan. Efile 1040nr ez 540nr short 1, 1976 1976-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 463 1976-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 475 Cyprus TIAS 10965 Jan. Efile 1040nr ez 540nr short 1, 1986 1989-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 280 1989-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 314 Czech Republic TIAS Jan. Efile 1040nr ez 540nr short 1, 1993     Denmark TIAS Jan. Efile 1040nr ez 540nr short 1, 2001     Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2008     Egypt TIAS 10149 Jan. Efile 1040nr ez 540nr short 1, 1982 1982-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 219 1982-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 243 Estonia TIAS Jan. Efile 1040nr ez 540nr short 1, 2000     Finland TIAS 12101 Jan. Efile 1040nr ez 540nr short 1, 1991     Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2008     France TIAS Jan. Efile 1040nr ez 540nr short 1, 1996     Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2009     Germany TIAS Jan. Efile 1040nr ez 540nr short 1, 1990     Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2008     Greece TIAS 2902 Jan. Efile 1040nr ez 540nr short 1, 1953 1958-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 1054 T. Efile 1040nr ez 540nr short D. Efile 1040nr ez 540nr short 6109, 1954-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 638 Hungary TIAS 9560 Jan. Efile 1040nr ez 540nr short 1, 1980 1980-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 333 1980-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 354 Iceland TIAS 8151 Jan. Efile 1040nr ez 540nr short 1, 2009     India TIAS Jan. Efile 1040nr ez 540nr short 1, 1991     Indonesia TIAS 11593 Jan. Efile 1040nr ez 540nr short 1, 1990     Ireland TIAS Jan. Efile 1040nr ez 540nr short 1, 1998     Israel TIAS Jan. Efile 1040nr ez 540nr short 1, 1995     Italy TIAS Jan. Efile 1040nr ez 540nr short 1, 2010     Jamaica TIAS 10207 Jan. Efile 1040nr ez 540nr short 1, 1982 1982-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 257 1982-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 291 Japan TIAS Jan. Efile 1040nr ez 540nr short 1, 2005     Kazakhstan TIAS Jan. Efile 1040nr ez 540nr short 1, 1996     Korea, South TIAS 9506 Jan. Efile 1040nr ez 540nr short 1, 1980 1979-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 435 1979-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 458 Latvia TIAS Jan. Efile 1040nr ez 540nr short 1, 2000     Lithuania TIAS Jan. Efile 1040nr ez 540nr short 1, 2000     Luxembourg TIAS Jan. Efile 1040nr ez 540nr short 1, 2001     Malta TIAS Jan. Efile 1040nr ez 540nr short 1, 2011     Mexico TIAS Jan. Efile 1040nr ez 540nr short 1,1994     Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2004               Table 6–1 (continued). Efile 1040nr ez 540nr short Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Efile 1040nr ez 540nr short D. Efile 1040nr ez 540nr short ) Morocco TIAS 10195 Jan. Efile 1040nr ez 540nr short 1, 1981 1982-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 405 1982-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 427 Netherlands TIAS Jan. Efile 1040nr ez 540nr short 1, 1994     Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2005     New Zealand TIAS 10772 Nov. Efile 1040nr ez 540nr short 2, 1983 1990-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 274 1990-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 303 Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2011     Norway TIAS 7474 Jan. Efile 1040nr ez 540nr short 1, 1971 1973-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 669 1973-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 693 Protocol TIAS 10205 Jan. Efile 1040nr ez 540nr short 1, 1982 1982-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 440 1982-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 454 Pakistan TIAS 4232 Jan. Efile 1040nr ez 540nr short 1, 1959 1960-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 646 T. Efile 1040nr ez 540nr short D. Efile 1040nr ez 540nr short 6431, 1960-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 755 Philippines TIAS 10417 Jan. Efile 1040nr ez 540nr short 1, 1983 1984-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 384 1984-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 412 Poland TIAS 8486 Jan. Efile 1040nr ez 540nr short 1, 1974 1977-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 416 1977-1 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 427 Portugal TIAS Jan. Efile 1040nr ez 540nr short 1, 1996     Romania TIAS 8228 Jan. Efile 1040nr ez 540nr short 1, 1974 1976-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 492 1976-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 504 Russia TIAS Jan. Efile 1040nr ez 540nr short 1, 1994     Slovak Republic TIAS Jan. Efile 1040nr ez 540nr short 1, 1993     Slovenia TIAS Jan. Efile 1040nr ez 540nr short 1, 2002     South Africa TIAS Jan. Efile 1040nr ez 540nr short 1, 1998     Spain TIAS Jan. Efile 1040nr ez 540nr short 1, 1991     Sri Lanka TIAS Jan. Efile 1040nr ez 540nr short 1, 2004     Sweden TIAS Jan. Efile 1040nr ez 540nr short 1, 1996     Protocol TIAS Jan. Efile 1040nr ez 540nr short 1, 2007     Switzerland TIAS Jan. Efile 1040nr ez 540nr short 1, 1998     Thailand TIAS Jan. Efile 1040nr ez 540nr short 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Efile 1040nr ez 540nr short 1, 1970 1971-2 C. Efile 1040nr ez 540nr short B. Efile 1040nr ez 540nr short 479   Tunisia TIAS Jan. Efile 1040nr ez 540nr short 1, 1990     Turkey TIAS Jan. Efile 1040nr ez 540nr short 1, 1998     Ukraine TIAS Jan. Efile 1040nr ez 540nr short 1, 2001     United Kingdom TIAS Jan. Efile 1040nr ez 540nr short 1, 2004     Venezuela TIAS Jan. Efile 1040nr ez 540nr short 1, 2000      1(TIAS) — Treaties and Other International Act Series. Efile 1040nr ez 540nr short  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Efile 1040nr ez 540nr short 3The U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short -U. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short S. Efile 1040nr ez 540nr short R. Efile 1040nr ez 540nr short income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Efile 1040nr ez 540nr short Prev  Up  Next   Home   More Online Publications