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Federal Tax Extension

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Federal Tax Extension

Federal tax extension 1. Federal tax extension   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Federal tax extension Deducted. Federal tax extension Who Can Participate in a 403(b) Plan?Ministers. Federal tax extension Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Federal tax extension Specifically, the chapter answers the following questions. Federal tax extension What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Federal tax extension Individual accounts in a 403(b) plan can be any of the following types. Federal tax extension An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Federal tax extension Generally, retirement income accounts can invest in either annuities or mutual funds. Federal tax extension We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Federal tax extension What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Federal tax extension The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Federal tax extension Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Federal tax extension However, if your contributions are made to a Roth contribution program, this benefit does not apply. Federal tax extension Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Federal tax extension Note. Federal tax extension Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Federal tax extension See chapter 4, Limit on Elective Deferrals , for more information. Federal tax extension The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Federal tax extension Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Federal tax extension Otherwise, they are taxed when you withdraw them. Federal tax extension The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Federal tax extension See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Federal tax extension Excluded. Federal tax extension   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Federal tax extension This means that you do not report the excluded amount on your tax return. Federal tax extension Deducted. Federal tax extension   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Federal tax extension You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Federal tax extension Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Federal tax extension Eligible employees. Federal tax extension   The following employees are eligible to participate in a 403(b) plan. Federal tax extension Employees of tax-exempt organizations established under section 501(c)(3). Federal tax extension These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Federal tax extension Employees of public school systems who are involved in the day-to-day operations of a school. Federal tax extension Employees of cooperative hospital service organizations. Federal tax extension Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Federal tax extension Employees of public school systems organized by Indian tribal governments. Federal tax extension Certain ministers (explained next). Federal tax extension Ministers. Federal tax extension   The following ministers are eligible employees for whom a 403(b) account can be established. Federal tax extension Ministers employed by section 501(c)(3) organizations. Federal tax extension Self-employed ministers. Federal tax extension A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Federal tax extension Ministers (chaplains) who meet both of the following requirements. Federal tax extension They are employed by organizations that are not section 501(c)(3) organizations. Federal tax extension They function as ministers in their day-to-day professional responsibilities with their employers. Federal tax extension   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Federal tax extension Example. Federal tax extension A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Federal tax extension Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Federal tax extension Only employers can set up 403(b) accounts. Federal tax extension A self-employed minister cannot set up a 403(b) account for his or her benefit. Federal tax extension If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Federal tax extension How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Federal tax extension However, some plans will allow you to make after-tax contributions (defined below). Federal tax extension The following types of contributions can be made to 403(b) accounts. Federal tax extension Elective deferrals . Federal tax extension These are contributions made under a salary reduction agreement. Federal tax extension This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Federal tax extension Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Federal tax extension If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Federal tax extension Nonelective contributions . Federal tax extension These are employer contributions that are not made under a salary reduction agreement. Federal tax extension Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Federal tax extension You do not pay income tax on these contributions until you withdraw them from the account. Federal tax extension After-tax contributions . Federal tax extension These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Federal tax extension A salary payment on which income tax has been withheld is a source of these contributions. Federal tax extension If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Federal tax extension A combination of any of the three contribution types listed above. Federal tax extension Self-employed minister. Federal tax extension   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Federal tax extension Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Federal tax extension Your employer will report contributions on your 2013 Form W-2. Federal tax extension Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Federal tax extension If you are a self-employed minister or chaplain, see the discussions next. Federal tax extension Self-employed ministers. Federal tax extension   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Federal tax extension Deduct your contributions on line 28 of the 2013 Form 1040. Federal tax extension Chaplains. Federal tax extension   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Federal tax extension    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Federal tax extension   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Federal tax extension Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Federal tax extension How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Federal tax extension If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Federal tax extension Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Federal tax extension Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Federal tax extension Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Federal tax extension Prev  Up  Next   Home   More Online Publications
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Food Safety and Labels

To help you make healthy food choices, the federal government posts dietary guidelines. Federal regulations also require many foods to identify fat content, fiber and nutrients on their labels.

Food safety in the home revolves around three main functions: food storage, food handling, and cooking. Most experts agree that practicing a few simple rules focused on cleaning, separating, and cooking can prevent most food-borne illness in the home. The storage and cooking temperatures of food are also important factors in keeping your food safe. Food needs to be kept at 40 degrees Fahrenheit to keep bacteria from growing. In addition, meats should be cooked to a safe temperature - 165 degrees Fahrenheit for poultry and 160 degrees Fahrenheit for beef. The website foodsafety.gov. is your gateway to government food safety information including publications you can download or request. You can also visit recalls.gov for the latest food safety alerts and recalls.

For more information, here are some additional resources:

Organic Food

Buying organic food is a way to eat in a healthy manner and protect the environment. These foods are grown and processed according to USDA regulations and follow specific rules concerning pest control, raising animals, and the use of additives. Keep in mind that organic and natural foods tend to be more expensive than conventionally grown foods, and that the USDA does not claim that organic food is safer or more nutritious than other foods.
To make sure a product is certified organic, look for the USDA organic seal. You can also tell whether produce was grown organically by checking the price look up code (PLU); if the first number starts with a 4, then the food was grown conventionally, if it starts with a 9, it was grown organically.
Other common labels that help you choose certain types of organic food products include:

  • Free-Range or Cage-Free. The flock was provided shelter in a building, room, or area with unlimited access to food, fresh water, and the outdoors during its production cycle.
  • Natural. As required by USDA, meat, poultry, and egg products labeled as “natural” must be minimally processed and contain no artificial ingredients.
  • Grass-Fed. Grass-fed animals receive a majority of their nutrients from grass throughout their life, while organic animals’ pasture diet may be supplemented with grain.

Contact the Agricultural Marketing Service for more information about organic foods.

The Federal Tax Extension

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