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Federal Income Tax Forms

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Federal Income Tax Forms

Federal income tax forms 1. Federal income tax forms   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. Federal income tax forms If you are both a nonresident and resident in the same year, you have a dual status. Federal income tax forms Dual status is explained later. Federal income tax forms Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Federal income tax forms Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. Federal income tax forms Useful Items - You may want to see: Form (and Instructions) 1040 U. Federal income tax forms S. Federal income tax forms Individual Income Tax Return 1040A U. Federal income tax forms S. Federal income tax forms Individual Income Tax Return 1040NR U. Federal income tax forms S. Federal income tax forms Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. Federal income tax forms Nonresident Aliens If you are an alien (not a U. Federal income tax forms S. Federal income tax forms citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Federal income tax forms Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). Federal income tax forms Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Federal income tax forms S. Federal income tax forms resident for part of the year. Federal income tax forms See First-Year Choice under Dual-Status Aliens, later. Federal income tax forms Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. Federal income tax forms (However, see Dual-Status Aliens , later. Federal income tax forms ) This is known as the “green card” test. Federal income tax forms You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. Federal income tax forms You generally have this status if the U. Federal income tax forms S. Federal income tax forms Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Federal income tax forms ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. Federal income tax forms Resident status taken away. Federal income tax forms   Resident status is considered to have been taken away from you if the U. Federal income tax forms S. Federal income tax forms government issues you a final administrative or judicial order of exclusion or deportation. Federal income tax forms A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Federal income tax forms Resident status abandoned. Federal income tax forms   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Federal income tax forms S. Federal income tax forms consular officer. Federal income tax forms    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. Federal income tax forms S. Federal income tax forms consular officer. Federal income tax forms Your application for abandonment. Federal income tax forms Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Federal income tax forms You must file the letter by certified mail, return receipt requested. Federal income tax forms You must keep a copy of the letter and proof that it was mailed and received. Federal income tax forms    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. Federal income tax forms   If the USCIS or U. Federal income tax forms S. Federal income tax forms consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Federal income tax forms If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Federal income tax forms   Under U. Federal income tax forms S. Federal income tax forms immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Federal income tax forms    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Federal income tax forms See Expatriation Tax in chapter 4. Federal income tax forms Termination of residency after June 3, 2004, and before June 17, 2008. Federal income tax forms   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Federal income tax forms S. Federal income tax forms resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Federal income tax forms Termination of residency after June 16, 2008. Federal income tax forms   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Federal income tax forms Substantial Presence Test You will be considered a U. Federal income tax forms S. Federal income tax forms resident for tax purposes if you meet the substantial presence test for calendar year 2013. Federal income tax forms To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. Federal income tax forms Example. Federal income tax forms You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Federal income tax forms To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Federal income tax forms Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Federal income tax forms The term United States includes the following areas. Federal income tax forms All 50 states and the District of Columbia. Federal income tax forms The territorial waters of the United States. Federal income tax forms The seabed and subsoil of those submarine areas that are adjacent to U. Federal income tax forms S. Federal income tax forms territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Federal income tax forms The term does not include U. Federal income tax forms S. Federal income tax forms possessions and territories or U. Federal income tax forms S. Federal income tax forms airspace. Federal income tax forms Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. Federal income tax forms However, there are exceptions to this rule. Federal income tax forms Do not count the following as days of presence in the United States for the substantial presence test. Federal income tax forms Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Federal income tax forms Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Federal income tax forms Days you are in the United States as a crew member of a foreign vessel. Federal income tax forms Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Federal income tax forms Days you are an exempt individual. Federal income tax forms The specific rules that apply to each of these categories are discussed next. Federal income tax forms Regular commuters from Canada or Mexico. Federal income tax forms   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. Federal income tax forms You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. Federal income tax forms   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Federal income tax forms “Workdays” are the days on which you work in the United States or Canada or Mexico. Federal income tax forms “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. Federal income tax forms If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. Federal income tax forms You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. Federal income tax forms Example. Federal income tax forms Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Federal income tax forms She was assigned to her firm's office in the United States from February 1 through June 1. Federal income tax forms On June 2, she resumed her employment in Mexico. Federal income tax forms On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Federal income tax forms S. Federal income tax forms office. Federal income tax forms She returned to her home in Mexico on each of those evenings. Federal income tax forms On 7 days, she worked in her firm's Mexico office. Federal income tax forms For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. Federal income tax forms 8%). Federal income tax forms Days in transit. Federal income tax forms   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. Federal income tax forms You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Federal income tax forms For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. Federal income tax forms However, you are not considered to be in transit if you attend a business meeting while in the United States. Federal income tax forms This is true even if the meeting is held at the airport. Federal income tax forms Crew members. Federal income tax forms   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. Federal income tax forms S. Federal income tax forms possession. Federal income tax forms However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Federal income tax forms Medical condition. Federal income tax forms   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. Federal income tax forms Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Federal income tax forms For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. Federal income tax forms However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. Federal income tax forms   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. Federal income tax forms   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Federal income tax forms See Form 8843 , later. Federal income tax forms   You cannot exclude any days of presence in the United States under the following circumstances. Federal income tax forms You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. Federal income tax forms You returned to the United States for treatment of a medical condition that arose during a prior stay. Federal income tax forms The condition existed before your arrival in the United States and you were aware of the condition. Federal income tax forms It does not matter whether you needed treatment for the condition when you entered the United States. Federal income tax forms Exempt individual. Federal income tax forms   Do not count days for which you are an exempt individual. Federal income tax forms The term “exempt individual” does not refer to someone exempt from U. Federal income tax forms S. Federal income tax forms tax, but to anyone in the following categories. Federal income tax forms An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Federal income tax forms A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. Federal income tax forms A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. Federal income tax forms A professional athlete temporarily in the United States to compete in a charitable sports event. Federal income tax forms   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. Federal income tax forms Foreign government-related individuals. Federal income tax forms   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. Federal income tax forms Note. Federal income tax forms You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Federal income tax forms    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. Federal income tax forms An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Federal income tax forms   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. Federal income tax forms Note. Federal income tax forms If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). Federal income tax forms None of your days count for purposes of the substantial presence test. Federal income tax forms   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. Federal income tax forms Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. Federal income tax forms Teachers and trainees. Federal income tax forms   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. Federal income tax forms You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Federal income tax forms S. Federal income tax forms immigration laws and could result in the loss of your visa status. Federal income tax forms   Also included are immediate family members of exempt teachers and trainees. Federal income tax forms See the definition of immediate family, earlier, under Foreign government-related individuals . Federal income tax forms   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. Federal income tax forms However, you will be an exempt individual if all of the following conditions are met. Federal income tax forms You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. Federal income tax forms A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Federal income tax forms S. Federal income tax forms possession. Federal income tax forms   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Federal income tax forms See Form 8843 , later. Federal income tax forms Example. Federal income tax forms Carla was temporarily in the United States during the year as a teacher on a “J” visa. Federal income tax forms Her compensation for the year was paid by a foreign employer. Federal income tax forms Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Federal income tax forms She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. Federal income tax forms If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. Federal income tax forms Students. Federal income tax forms   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. Federal income tax forms You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Federal income tax forms S. Federal income tax forms immigration laws and could result in the loss of your visa status. Federal income tax forms   Also included are immediate family members of exempt students. Federal income tax forms See the definition of immediate family, earlier, under Foreign government-related individuals . Federal income tax forms   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. Federal income tax forms You establish that you do not intend to reside permanently in the United States. Federal income tax forms You have substantially complied with the requirements of your visa. Federal income tax forms The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. Federal income tax forms Whether you have maintained a closer connection to a foreign country (discussed later). Federal income tax forms Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . Federal income tax forms   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Federal income tax forms See Form 8843 , later. Federal income tax forms Professional athletes. Federal income tax forms   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Federal income tax forms A charitable sports event is one that meets the following conditions. Federal income tax forms The main purpose is to benefit a qualified charitable organization. Federal income tax forms The entire net proceeds go to charity. Federal income tax forms Volunteers perform substantially all the work. Federal income tax forms   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. Federal income tax forms You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. Federal income tax forms   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Federal income tax forms See Form 8843 , next. Federal income tax forms Form 8843. Federal income tax forms   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. Federal income tax forms You were unable to leave the United States as planned because of a medical condition or problem. Federal income tax forms You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Federal income tax forms You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Federal income tax forms You were a professional athlete competing in a charitable sports event. Federal income tax forms Attach Form 8843 to your 2013 income tax return. Federal income tax forms If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Federal income tax forms The due date for filing is discussed in chapter 7. Federal income tax forms If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. Federal income tax forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Federal income tax forms Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). Federal income tax forms Closer connection to two foreign countries. Federal income tax forms   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. Federal income tax forms You maintained a tax home beginning on the first day of the year in one foreign country. Federal income tax forms You changed your tax home during the year to a second foreign country. Federal income tax forms You continued to maintain your tax home in the second foreign country for the rest of the year. Federal income tax forms You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. Federal income tax forms You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. Federal income tax forms Tax home. Federal income tax forms   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Federal income tax forms Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Federal income tax forms If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Federal income tax forms If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Federal income tax forms   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. Federal income tax forms Foreign country. Federal income tax forms   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. Federal income tax forms S. Federal income tax forms law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. Federal income tax forms Establishing a closer connection. Federal income tax forms   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. Federal income tax forms In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. Federal income tax forms The country of residence you designate on forms and documents. Federal income tax forms The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Federal income tax forms The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. Federal income tax forms It does not matter whether your permanent home is a house, an apartment, or a furnished room. Federal income tax forms It also does not matter whether you rent or own it. Federal income tax forms It is important, however, that your home be available at all times, continuously, and not solely for short stays. Federal income tax forms When you cannot have a closer connection. Federal income tax forms   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. Federal income tax forms Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Federal income tax forms Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. Federal income tax forms   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. Federal income tax forms   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Federal income tax forms The due date for filing is discussed later in chapter 7. Federal income tax forms   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Federal income tax forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Federal income tax forms Effect of Tax Treaties The rules given here to determine if you are a U. Federal income tax forms S. Federal income tax forms resident do not override tax treaty definitions of residency. Federal income tax forms If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Federal income tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Federal income tax forms The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Federal income tax forms If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. Federal income tax forms S. Federal income tax forms income tax. Federal income tax forms For purposes other than figuring your tax, you will be treated as a U. Federal income tax forms S. Federal income tax forms resident. Federal income tax forms For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Federal income tax forms Information to be reported. Federal income tax forms   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. Federal income tax forms You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. Federal income tax forms You may also have to attach Form 8938 (discussed in chapter 7). Federal income tax forms See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Federal income tax forms Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Federal income tax forms This usually occurs in the year you arrive in or depart from the United States. Federal income tax forms Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Federal income tax forms First Year of Residency If you are a U. Federal income tax forms S. Federal income tax forms resident for the calendar year, but you were not a U. Federal income tax forms S. Federal income tax forms resident at any time during the preceding calendar year, you are a U. Federal income tax forms S. Federal income tax forms resident only for the part of the calendar year that begins on the residency starting date. Federal income tax forms You are a nonresident alien for the part of the year before that date. Federal income tax forms Residency starting date under substantial presence test. Federal income tax forms   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. Federal income tax forms However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. Federal income tax forms See Closer Connection to a Foreign Country , earlier. Federal income tax forms   In determining whether you can exclude up to 10 days, the following rules apply. Federal income tax forms You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Federal income tax forms You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Federal income tax forms Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. Federal income tax forms Example. Federal income tax forms Ivan Ivanovich is a citizen of Russia. Federal income tax forms He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. Federal income tax forms His tax home remained in Russia. Federal income tax forms On March 1, 2013, he moved to the United States and resided here for the rest of the year. Federal income tax forms Ivan is able to establish a closer connection to Russia for the period January 6–10. Federal income tax forms Thus, his residency starting date is March 1. Federal income tax forms Statement required to exclude up to 10 days of presence. Federal income tax forms   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. Federal income tax forms You must sign and date this statement and include a declaration that it is made under penalties of perjury. Federal income tax forms The statement must contain the following information (as applicable). Federal income tax forms Your name, address, U. Federal income tax forms S. Federal income tax forms taxpayer identification number (if any), and U. Federal income tax forms S. Federal income tax forms visa number (if any). Federal income tax forms Your passport number and the name of the country that issued your passport. Federal income tax forms The tax year for which the statement applies. Federal income tax forms The first day that you were present in the United States during the year. Federal income tax forms The dates of the days you are excluding in figuring your first day of residency. Federal income tax forms Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. Federal income tax forms   Attach the required statement to your income tax return. Federal income tax forms If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Federal income tax forms The due date for filing is discussed in chapter 7. Federal income tax forms   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Federal income tax forms Therefore, your first day of residency will be the first day you are present in the United States. Federal income tax forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Federal income tax forms Residency starting date under green card test. Federal income tax forms   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. Federal income tax forms   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. Federal income tax forms Residency during the preceding year. Federal income tax forms   If you were a U. Federal income tax forms S. Federal income tax forms resident during any part of the preceding calendar year and you are a U. Federal income tax forms S. Federal income tax forms resident for any part of the current year, you will be considered a U. Federal income tax forms S. Federal income tax forms resident at the beginning of the current year. Federal income tax forms This applies whether you are a resident under the substantial presence test or green card test. Federal income tax forms Example. Federal income tax forms Robert Bach is a citizen of Switzerland. Federal income tax forms He came to the United States as a U. Federal income tax forms S. Federal income tax forms resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Federal income tax forms Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Federal income tax forms In calendar year 2013, Robert's U. Federal income tax forms S. Federal income tax forms residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Federal income tax forms First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. Federal income tax forms S. Federal income tax forms resident for part of 2013. Federal income tax forms To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. Federal income tax forms For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. Federal income tax forms When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. Federal income tax forms If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. Federal income tax forms You are treated as a U. Federal income tax forms S. Federal income tax forms resident for the rest of the year. Federal income tax forms If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. Federal income tax forms If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. Federal income tax forms Note. Federal income tax forms You do not have to be married to make this choice. Federal income tax forms Example 1. Federal income tax forms Juan DaSilva is a citizen of the Philippines. Federal income tax forms He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). Federal income tax forms Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Federal income tax forms He stayed in the United States for the rest of the year. Federal income tax forms During 2014, Juan was a resident of the United States under the substantial presence test. Federal income tax forms Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. Federal income tax forms 4%). Federal income tax forms If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Federal income tax forms Example 2. Federal income tax forms The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. Federal income tax forms He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. Federal income tax forms Statement required to make the first-year choice for 2013. Federal income tax forms   You must attach a statement to Form 1040 to make the first-year choice for 2013. Federal income tax forms The statement must contain your name and address and specify the following. Federal income tax forms That you are making the first-year choice for 2013. Federal income tax forms That you were not a resident in 2012. Federal income tax forms That you are a resident under the substantial presence test in 2014. Federal income tax forms The number of days of presence in the United States during 2014. Federal income tax forms The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Federal income tax forms The date or dates of absence from the United States during 2013 that you are treating as days of presence. Federal income tax forms You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Federal income tax forms If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. Federal income tax forms To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Federal income tax forms S. Federal income tax forms Individual Income Tax Return. Federal income tax forms You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Federal income tax forms You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. Federal income tax forms You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Federal income tax forms Enter the tax on Form 4868. Federal income tax forms If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. Federal income tax forms   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Federal income tax forms   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. Federal income tax forms However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. Federal income tax forms Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Federal income tax forms S. Federal income tax forms resident for the entire year if all of the following apply. Federal income tax forms You were a nonresident alien at the beginning of the year. Federal income tax forms You are a resident alien or U. Federal income tax forms S. Federal income tax forms citizen at the end of the year. Federal income tax forms You are married to a U. Federal income tax forms S. Federal income tax forms citizen or resident alien at the end of the year. Federal income tax forms Your spouse joins you in making the choice. Federal income tax forms This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. Federal income tax forms Note. Federal income tax forms If you are single at the end of the year, you cannot make this choice. Federal income tax forms If you make this choice, the following rules apply. Federal income tax forms You and your spouse are treated as U. Federal income tax forms S. Federal income tax forms residents for the entire year for income tax purposes. Federal income tax forms You and your spouse are taxed on worldwide income. Federal income tax forms You and your spouse must file a joint return for the year of the choice. Federal income tax forms Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Federal income tax forms The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Federal income tax forms Note. Federal income tax forms A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. Federal income tax forms S. Federal income tax forms citizen or resident. Federal income tax forms See Nonresident Spouse Treated as a Resident , later. Federal income tax forms If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Federal income tax forms Making the choice. Federal income tax forms   You should attach a statement signed by both spouses to your joint return for the year of the choice. Federal income tax forms The statement must contain the following information. Federal income tax forms A declaration that you both qualify to make the choice and that you choose to be treated as U. Federal income tax forms S. Federal income tax forms residents for the entire tax year. Federal income tax forms The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Federal income tax forms (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Federal income tax forms )   You generally make this choice when you file your joint return. Federal income tax forms However, you also can make the choice by filing Form 1040X, Amended U. Federal income tax forms S. Federal income tax forms Individual Income Tax Return. Federal income tax forms Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Federal income tax forms If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Federal income tax forms   You generally must file the amended joint return within 3 years from the date you filed your original U. Federal income tax forms S. Federal income tax forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Federal income tax forms Last Year of Residency If you were a U. Federal income tax forms S. Federal income tax forms resident in 2013 but are not a U. Federal income tax forms S. Federal income tax forms resident during any part of 2014, you cease to be a U. Federal income tax forms S. Federal income tax forms resident on your residency termination date. Federal income tax forms Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Federal income tax forms Earlier residency termination date. Federal income tax forms   You may qualify for a residency termination date that is earlier than December 31. Federal income tax forms This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. Federal income tax forms You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. Federal income tax forms See Closer Connection to a Foreign Country , earlier. Federal income tax forms    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Federal income tax forms See Expatriation Tax in chapter 4. Federal income tax forms Termination of residency. Federal income tax forms   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Federal income tax forms De minimis presence. Federal income tax forms   If you are a U. Federal income tax forms S. Federal income tax forms resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. Federal income tax forms In determining whether you can exclude up to 10 days, the following rules apply. Federal income tax forms You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Federal income tax forms You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Federal income tax forms Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. Federal income tax forms Example. Federal income tax forms Lola Bovary is a citizen of Malta. Federal income tax forms She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Federal income tax forms On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Federal income tax forms She is able to establish a closer connection to Malta for the period December 12–16. Federal income tax forms Lola is not a U. Federal income tax forms S. Federal income tax forms resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Federal income tax forms Lola is a U. Federal income tax forms S. Federal income tax forms resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). Federal income tax forms Lola's residency termination date is August 25, 2013. Federal income tax forms Residency during the next year. Federal income tax forms   If you are a U. Federal income tax forms S. Federal income tax forms resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. Federal income tax forms This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. Federal income tax forms Statement required to establish your residency termination date. Federal income tax forms   You must file a statement with the IRS to establish your residency termination date. Federal income tax forms You must sign and date this statement and include a declaration that it is made under penalties of perjury. Federal income tax forms The statement must contain the following information (as applicable). Federal income tax forms Your name, address, U. Federal income tax forms S. Federal income tax forms taxpayer identification number (if any), and U. Federal income tax forms S. Federal income tax forms visa number (if any). Federal income tax forms Your passport number and the name of the country that issued your passport. Federal income tax forms The tax year for which the statement applies. Federal income tax forms The last day that you were present in the United States during the year. Federal income tax forms Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. Federal income tax forms The date that your status as a lawful permanent resident was abandoned or rescinded. Federal income tax forms Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Federal income tax forms If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. Federal income tax forms   Attach the required statement to your income tax return. Federal income tax forms If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Federal income tax forms The due date for filing is discussed in chapter 7. Federal income tax forms   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Federal income tax forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Federal income tax forms Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Federal income tax forms S. Federal income tax forms citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Federal income tax forms S. Federal income tax forms resident. Federal income tax forms This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. Federal income tax forms If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Federal income tax forms Neither you nor your spouse can claim under any tax treaty not to be a U. Federal income tax forms S. Federal income tax forms resident. Federal income tax forms You are both taxed on worldwide income. Federal income tax forms You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. Federal income tax forms If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Federal income tax forms Example. Federal income tax forms Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Federal income tax forms In June, Bob became a resident alien and remained a resident for the rest of the year. Federal income tax forms Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Federal income tax forms Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. Federal income tax forms How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Federal income tax forms It should contain the following information. Federal income tax forms A declaration that one spouse was a nonresident alien and the other spouse a U. Federal income tax forms S. Federal income tax forms citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Federal income tax forms S. Federal income tax forms residents for the entire tax year. Federal income tax forms The name, address, and identification number of each spouse. Federal income tax forms (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Federal income tax forms ) Amended return. Federal income tax forms   You generally make this choice when you file your joint return. Federal income tax forms However, you can also make the choice by filing a joint amended return on Form 1040X. Federal income tax forms Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Federal income tax forms If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Federal income tax forms   You generally must file the amended joint return within 3 years from the date you filed your original U. Federal income tax forms S. Federal income tax forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Federal income tax forms Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. Federal income tax forms S. Federal income tax forms citizen or resident alien at any time during the tax year. Federal income tax forms This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. Federal income tax forms Example. Federal income tax forms Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Federal income tax forms They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Federal income tax forms On January 10, 2012, Dick became a nonresident alien. Federal income tax forms Judy had remained a nonresident alien throughout the period. Federal income tax forms Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Federal income tax forms However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Federal income tax forms If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Federal income tax forms If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Federal income tax forms Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. Federal income tax forms If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Federal income tax forms Revocation. Federal income tax forms Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. Federal income tax forms The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Federal income tax forms The statement must include the name, address, and identification number of each spouse. Federal income tax forms (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Federal income tax forms ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Federal income tax forms File the statement as follows. Federal income tax forms If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Federal income tax forms If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. Federal income tax forms If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. Federal income tax forms Death. Federal income tax forms The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Federal income tax forms However, if the surviving spouse is a U. Federal income tax forms S. Federal income tax forms citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Federal income tax forms If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Federal income tax forms Legal separation. Federal income tax forms A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. Federal income tax forms Inadequate records. Federal income tax forms The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Federal income tax forms Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. Federal income tax forms For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Federal income tax forms If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. Federal income tax forms Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Federal income tax forms Prev  Up  Next   Home   More Online Publications
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Power Administrations

There are four power administrations that market the hydroelectric power produced by the Army Corps of Engineers' dams.

The Federal Income Tax Forms

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