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File state for free Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. File state for free irs. File state for free gov/pub80. File state for free What's New Social security and Medicare tax for 2014. File state for free  The social security tax rate is 6. File state for free 2% each for the employee and employer, unchanged from 2013. File state for free The social security wage base limit is $117,000. File state for free The Medicare tax rate is 1. File state for free 45% each for the employee and employer, unchanged from 2013. File state for free There is no wage base limit for Medicare tax. File state for free Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File state for free Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File state for free Change of responsible party. File state for free . File state for free  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. File state for free Form 8822-B must be filed within 60 days of the change. File state for free If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. File state for free For a definition of “responsible party”, see the Form 8822-B instructions. File state for free Same-sex marriage. File state for free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File state for free For more information, see Revenue Ruling 2013-17, 2013-38 I. File state for free R. File state for free B. File state for free 201, available at www. File state for free irs. File state for free gov/irb/2013-38_IRB/ar07. File state for free html. File state for free Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File state for free Notice 2013-61, 2013-44 I. File state for free R. File state for free B. File state for free 432, is available at www. File state for free irs. File state for free gov/irb/2013-44_IRB/ar10. File state for free html. File state for free Reminders Additional Medicare Tax withholding. File state for free  In addition to withholding Medicare tax at 1. File state for free 45%, you must withhold a 0. File state for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File state for free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File state for free Additional Medicare Tax is only imposed on the employee. File state for free There is no employer share of Additional Medicare Tax. File state for free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File state for free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. File state for free For more information on Additional Medicare Tax, visit IRS. File state for free gov and enter “Additional Medicare Tax” in the search box. File state for free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File state for free  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File state for free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File state for free For more information, visit IRS. File state for free gov and enter “work opportunity tax credit” in the search box. File state for free Outsourcing payroll duties. File state for free  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. File state for free The employer remains responsible if the third party fails to perform any required action. File state for free If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. File state for free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File state for free Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). File state for free  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). File state for free For more information, see Announcement 2012-43, 2012-51 I. File state for free R. File state for free B. File state for free 723, available at www. File state for free irs. File state for free gov/irb/2012-51_IRB/ar15. File state for free html. File state for free CNMI government employees now subject to social security and Medicare taxes. File state for free  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. File state for free COBRA premium assistance credit. File state for free  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. File state for free See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. File state for free You can get Publication 15 (Circular E) at IRS. File state for free gov. File state for free You must receive written notice from the IRS to file Form 944. File state for free  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. File state for free You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. File state for free For more information on requesting to file Form 944 visit IRS. File state for free gov and enter “file employment taxes annually” in the search box. File state for free Federal employers in the CNMI. File state for free  The U. File state for free S. File state for free Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. File state for free Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. File state for free Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. File state for free For questions, contact the CNMI Division of Revenue and Taxation. File state for free Change of address. File state for free  Use Form 8822-B to notify the IRS of an address change. File state for free Do not mail Form 8822-B with your employment tax return. File state for free Federal tax deposits must be made by electronic funds transfer. File state for free  You must use electronic funds transfer to make all federal tax deposits. File state for free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File state for free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File state for free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File state for free EFTPS is a free service provided by the Department of Treasury. File state for free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File state for free For more information on making federal tax deposits, see How To Deposit in section 8. File state for free For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. File state for free eftps. File state for free gov or call 1-800-555-4477 (U. File state for free S. File state for free Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). File state for free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File state for free Electronic filing and payment. File state for free  Using electronic options can make filing a return and paying your federal tax easier. File state for free Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. File state for free You can use IRS e-file to file certain returns. File state for free If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. File state for free Do not use EFW to pay taxes that are required to be deposited. File state for free Visit the IRS website at www. File state for free irs. File state for free gov/efile for more information on filing electronically. File state for free For more information on paying your taxes using EFW, visit the IRS website at www. File state for free irs. File state for free gov/e-pay. File state for free A fee may be charged to file electronically. File state for free For EFTPS, visit www. File state for free eftps. File state for free gov or call EFTPS Customer Service at 1-800-555-4477 (U. File state for free S. File state for free Virgin Islands only) or 303-967-5916 (toll call). File state for free For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. File state for free socialsecurity. File state for free gov/employer. File state for free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File state for free If a valid EIN is not provided, the return or payment will not be processed. File state for free This may result in penalties and delays in processing your return or payment. File state for free Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. File state for free  Employers in American Samoa, the CNMI, Guam, and the U. File state for free S. File state for free Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. File state for free Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. File state for free For more information, visit Social Security Administration's SSA website at www. File state for free ssa. File state for free gov/bso/bsowelcome. File state for free htm. File state for free Credit or debit card payments. File state for free  For information on paying your taxes with a credit or debit card, visit the IRS website at www. File state for free irs. File state for free gov/e-pay. File state for free However, do not use credit or debit cards to make federal tax deposits. File state for free Hiring new employees. File state for free  Record the number and name from each new employee's social security card. File state for free An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. File state for free See section 3. File state for free Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. File state for free  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. File state for free For more information, see the Instructions for Schedule D (Form 941). File state for free Apply for an employer identification number (EIN) online. File state for free  You can apply for an EIN online by visiting IRS. File state for free gov and clicking on the Apply for an EIN Online link under Tools. File state for free Dishonored payments. File state for free  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File state for free The penalty is $25 or 2% of the payment, whichever is more. File state for free However, the penalty on dishonored payments of $24. File state for free 99 or less is an amount equal to the payment. File state for free For example, a dishonored payment of $18 is charged a penalty of $18. File state for free Private delivery services. File state for free  You can use certain private delivery services designated by the IRS to send tax returns or payments. File state for free The list includes only the following: DHL Express (DHL): DHL Same Day Service. File state for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File state for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File state for free M. File state for free , UPS Worldwide Express Plus, and UPS Worldwide Express. File state for free For the IRS mailing address to use if you are using a private delivery service, go to IRS. File state for free gov and enter “private delivery service” in the search box. File state for free Your private delivery service can tell you how to get written proof of the mailing date. File state for free Private delivery services cannot deliver items to P. File state for free O. File state for free boxes. File state for free You must use the U. File state for free S. File state for free Postal Service to mail any item to an IRS P. File state for free O. File state for free box address. File state for free Recordkeeping. File state for free  Keep all records of employment taxes for 4 years. File state for free These should be available for IRS review. File state for free There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. File state for free Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. File state for free See Farm Crew Leaders in section 2. File state for free Disregarded entities and qualified subchapter S subsidiaries (QSubs). File state for free  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File state for free Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. File state for free See Regulations sections 1. File state for free 1361-4(a)(7) and 301. File state for free 7701-2(c)(2)(iv). File state for free Photographs of missing children. File state for free  The IRS is a proud partner with the National Center for Missing and Exploited Children. File state for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File state for free Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. File state for free A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. File state for free However, a statewide legal holiday does not delay the due date of federal tax deposits. File state for free See Deposits on Business Days Only in section 8. File state for free For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File state for free S. File state for free Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File state for free See Private delivery services under Reminders. File state for free The following are important dates and responsibilities. File state for free Also see Publication 509, Tax Calendars. File state for free By January 31. File state for free   Furnish wage and tax statements to employees. File state for free Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. File state for free See section 10 for more information. File state for free File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. File state for free If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File state for free U. File state for free S. File state for free Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. File state for free Pay or deposit (if more than $500) any balance of the tax due. File state for free If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File state for free File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. File state for free If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File state for free By February 28. File state for free  File paper wage and tax statements with the Social Security Administration (SSA). File state for free File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). File state for free For electronically filed returns, see By March 31 next. File state for free By March 31. File state for free  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. File state for free Visit the SSA's Reporting Instructions & Information webpage at www. File state for free socialsecurity. File state for free gov/employer for more information. File state for free By April 30, July 31, October 31, and January 31. File state for free  File Form 941-SS with the IRS. File state for free If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File state for free Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. File state for free Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. File state for free If $500 or less, carry it over to the next quarter. File state for free See section 11 for more information. File state for free Prev  Up  Next   Home   More Online Publications
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Rural Housing Service

The Department of Agriculture's Rural Housing Service provides grants and loans for housing and community facilities in rural areas of the U.S.

Contact the Agency or Department

Website: Rural Housing Service

Contact In-Person: Find an Office in Your State

Address: USDA Rural Development, Room 5014-S
1400 Independence Ave SW

Washington, DC 20250-0701

Phone Number: (202) 690-1533

Toll-free: (800) 414-1226 (Centralized Servicing Center)

TTY: (800) 877-8339(800) 438-1832 (Centralized Servicing Center)

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