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Filing And Amended Tax Return

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Filing And Amended Tax Return

Filing and amended tax return Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Filing and amended tax return Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. Filing and amended tax return An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. Filing and amended tax return In general, an executor and an administrator perform the same duties and have the same responsibilities. Filing and amended tax return For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. Filing and amended tax return It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. Filing and amended tax return Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. Filing and amended tax return The personal representative also must perform the following duties. Filing and amended tax return Apply for an employer identification number (EIN) for the estate. Filing and amended tax return File all tax returns, including income, estate and gift tax returns, when due. Filing and amended tax return Pay the tax determined up to the date of discharge from duties. Filing and amended tax return Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. Filing and amended tax return If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. Filing and amended tax return Penalty. Filing and amended tax return   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. Filing and amended tax return Reliance on an agent (attorney, accountant, etc. Filing and amended tax return ) is not reasonable cause for late filing. Filing and amended tax return It is the personal representative's duty to file the returns for the decedent and the estate when due. Filing and amended tax return Identification number. Filing and amended tax return   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. Filing and amended tax return You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. Filing and amended tax return You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. Filing and amended tax return   You can get an EIN by applying online at www. Filing and amended tax return irs. Filing and amended tax return gov (click on "Apply for an EIN Online" under the Tools heading). Filing and amended tax return Generally, if you apply online, you will receive your EIN immediately upon completing the application. Filing and amended tax return You can also apply using Form SS-4, Application for Employer Identification Number. Filing and amended tax return Generally, if you apply by mail, it takes about 4 weeks to get your EIN. Filing and amended tax return See the form instructions for other ways to apply. Filing and amended tax return   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. Filing and amended tax return After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. Filing and amended tax return As the personal representative handling the estate, you must furnish this identification number to the payer. Filing and amended tax return For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. Filing and amended tax return If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. Filing and amended tax return   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). Filing and amended tax return Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. Filing and amended tax return    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. Filing and amended tax return Also do not use it to make estimated tax payments for a tax year after the year of death. Filing and amended tax return Penalty. Filing and amended tax return   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. Filing and amended tax return You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. Filing and amended tax return Notice of fiduciary relationship. Filing and amended tax return   The term fiduciary means any person acting for another person. Filing and amended tax return It applies to persons who have positions of trust on behalf of others. Filing and amended tax return A personal representative for a decedent's estate is a fiduciary. Filing and amended tax return Form 56. Filing and amended tax return   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. Filing and amended tax return Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. Filing and amended tax return See the Instructions for Form 56 for filing requirements and other information. Filing and amended tax return   File Form 56 as soon as all the necessary information (including the EIN) is available. Filing and amended tax return It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. Filing and amended tax return The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. Filing and amended tax return Termination of fiduciary relationship. Filing and amended tax return   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. Filing and amended tax return See Form 56 and its instructions for more information. Filing and amended tax return   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. Filing and amended tax return See below for a discussion of these forms. Filing and amended tax return Request for prompt assessment (charge) of tax. Filing and amended tax return   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. Filing and amended tax return However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. Filing and amended tax return This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. Filing and amended tax return This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. Filing and amended tax return This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. Filing and amended tax return Form 4810. Filing and amended tax return   Form 4810 can be used for making this request. Filing and amended tax return It must be filed separately from any other document. Filing and amended tax return   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. Filing and amended tax return You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. Filing and amended tax return This applies even though the returns were filed before the decedent's death. Filing and amended tax return Failure to report income. Filing and amended tax return   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. Filing and amended tax return However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. Filing and amended tax return Request for discharge from personal liability for tax. Filing and amended tax return   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. Filing and amended tax return The request must be made after the returns for those taxes are filed. Filing and amended tax return To make the request, file Form 5495. Filing and amended tax return For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. Filing and amended tax return   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. Filing and amended tax return If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. Filing and amended tax return If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. Filing and amended tax return    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. Filing and amended tax return Insolvent estate. Filing and amended tax return   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. Filing and amended tax return Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. Filing and amended tax return The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. Filing and amended tax return The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. Filing and amended tax return Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. Filing and amended tax return Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. Filing and amended tax return If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. Filing and amended tax return If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. Filing and amended tax return If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. Filing and amended tax return Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. Filing and amended tax return A surviving spouse, under certain circumstances, may have to file the returns for the decedent. Filing and amended tax return See Joint Return, later. Filing and amended tax return Return for preceding year. Filing and amended tax return   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. Filing and amended tax return The return for that year will be a regular return and the personal representative must file it. Filing and amended tax return Example. Filing and amended tax return Samantha Smith died on March 21, 2013, before filing her 2012 tax return. Filing and amended tax return Her personal representative must file her 2012 return by April 15, 2013. Filing and amended tax return Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. Filing and amended tax return Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Filing and amended tax return If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. Filing and amended tax return If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. Filing and amended tax return Third party designee. Filing and amended tax return   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. Filing and amended tax return This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. Filing and amended tax return It also allows the designee to perform certain actions. Filing and amended tax return See the Instructions for Form 1040 for details. Filing and amended tax return Signature. Filing and amended tax return   If a personal representative has been appointed, that person must sign the return. Filing and amended tax return If it is a joint return, the surviving spouse must also sign it. Filing and amended tax return If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. Filing and amended tax return ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Filing and amended tax return ” Paid preparer. Filing and amended tax return   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. Filing and amended tax return See the Form 1040 instructions for details. Filing and amended tax return When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. Filing and amended tax return A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. Filing and amended tax return However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. Filing and amended tax return The tax return must be prepared for the year of death regardless of when during the year death occurred. Filing and amended tax return Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. Filing and amended tax return A tax return for a decedent can be electronically filed. Filing and amended tax return A personal representative may also obtain an income tax filing extension on behalf of a decedent. Filing and amended tax return Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Filing and amended tax return Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. Filing and amended tax return It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. Filing and amended tax return In general, filing status depends on whether the decedent was considered single or married at the time of death. Filing and amended tax return See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing and amended tax return Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. Filing and amended tax return Also, the decedent may be entitled to other credits that result in a refund. Filing and amended tax return These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. Filing and amended tax return Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Filing and amended tax return   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. Filing and amended tax return   If the personal representative is filing a claim for refund on Form 1040X, Amended U. Filing and amended tax return S. Filing and amended tax return Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. Filing and amended tax return Example. Filing and amended tax return Edward Green died before filing his tax return. Filing and amended tax return You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. Filing and amended tax return You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. Filing and amended tax return    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. Filing and amended tax return Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. Filing and amended tax return A new check will be issued in your name and mailed to you. Filing and amended tax return Death certificate. Filing and amended tax return   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. Filing and amended tax return Instead, keep it for your records and provide it if requested. Filing and amended tax return Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. Filing and amended tax return S. Filing and amended tax return Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. Filing and amended tax return See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. Filing and amended tax return Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. Filing and amended tax return However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. Filing and amended tax return This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. Filing and amended tax return The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. Filing and amended tax return A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. Filing and amended tax return The filing status of the decedent in this instance is married filing a separate return. Filing and amended tax return For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. Filing and amended tax return Personal representative may revoke joint return election. Filing and amended tax return   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. Filing and amended tax return This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). Filing and amended tax return The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. Filing and amended tax return Relief from joint liability. Filing and amended tax return   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Filing and amended tax return If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. Filing and amended tax return For information on requesting this relief, see Publication 971, Innocent Spouse Relief. Filing and amended tax return Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. Filing and amended tax return The method of accounting regularly used by the decedent before death also determines the income includible on the final return. Filing and amended tax return This section explains how some types of income are reported on the final return. Filing and amended tax return For more information about accounting methods, see Publication 538, Accounting Periods and Methods. Filing and amended tax return Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. Filing and amended tax return Constructive receipt of income. Filing and amended tax return   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. Filing and amended tax return Include the interest income on the final return. Filing and amended tax return   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. Filing and amended tax return If the corporation customarily mailed its dividend checks, the dividend was includible when received. Filing and amended tax return If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. Filing and amended tax return Do not include the dividend in the final return. Filing and amended tax return Accrual Method Generally, under an accrual method of accounting, income is reported when earned. Filing and amended tax return If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. Filing and amended tax return Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. Filing and amended tax return A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. Filing and amended tax return You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. Filing and amended tax return For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). Filing and amended tax return For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. Filing and amended tax return If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. Filing and amended tax return See U. Filing and amended tax return S. Filing and amended tax return savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. Filing and amended tax return How to report. Filing and amended tax return   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Filing and amended tax return Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. Filing and amended tax return Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. Filing and amended tax return Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. Filing and amended tax return   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. Filing and amended tax return    Note. Filing and amended tax return If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. Filing and amended tax return See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. Filing and amended tax return Partnership Income The death of a partner closes the partnership's tax year for that partner. Filing and amended tax return Generally, it does not close the partnership's tax year for the remaining partners. Filing and amended tax return The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. Filing and amended tax return To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. Filing and amended tax return On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. Filing and amended tax return The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Filing and amended tax return The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. Filing and amended tax return Example. Filing and amended tax return Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. Filing and amended tax return The partnership uses a tax year ending June 30. Filing and amended tax return Mary died August 31, 2013, and her estate established its tax year through August 31. Filing and amended tax return The distributive share of partnership items based on the decedent's partnership interest is reported as follows. Filing and amended tax return Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). Filing and amended tax return Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. Filing and amended tax return S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. Filing and amended tax return The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Filing and amended tax return The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. Filing and amended tax return Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. Filing and amended tax return For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. Filing and amended tax return For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. Filing and amended tax return Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. Filing and amended tax return For more information, see Publication 555, Community Property. Filing and amended tax return HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. Filing and amended tax return If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. Filing and amended tax return The estate tax deduction, discussed later, does not apply to this amount. Filing and amended tax return If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Filing and amended tax return For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Filing and amended tax return Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. Filing and amended tax return The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. Filing and amended tax return If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. Filing and amended tax return The estate tax deduction, discussed later, does not apply to this amount. Filing and amended tax return If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Filing and amended tax return The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. Filing and amended tax return This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. Filing and amended tax return For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. Filing and amended tax return Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. Filing and amended tax return These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Filing and amended tax return Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. Filing and amended tax return For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. Filing and amended tax return Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. Filing and amended tax return Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. Filing and amended tax return This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. Filing and amended tax return See Medical Expenses, later. Filing and amended tax return Exemptions You can claim the decedent's personal exemption on the final income tax return. Filing and amended tax return If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. Filing and amended tax return Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. Filing and amended tax return For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. Filing and amended tax return Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. Filing and amended tax return This includes expenses for the decedent, as well as for the decedent's spouse and dependents. Filing and amended tax return Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. Filing and amended tax return In that case medical expenses exceeding 7. Filing and amended tax return 5% of AGI may be deducted. Filing and amended tax return Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. Filing and amended tax return Election for decedent's expenses. Filing and amended tax return   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). Filing and amended tax return However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. Filing and amended tax return   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). Filing and amended tax return You can deduct expenses incurred in the year of death on the final income tax return. Filing and amended tax return You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. Filing and amended tax return   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. Filing and amended tax return 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). Filing and amended tax return Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. Filing and amended tax return Making the election. Filing and amended tax return   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. Filing and amended tax return The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. Filing and amended tax return This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. Filing and amended tax return Example. Filing and amended tax return Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. Filing and amended tax return Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. Filing and amended tax return Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. Filing and amended tax return Richard itemized his deductions when he filed his 2012 income tax return. Filing and amended tax return The personal representative of the estate paid the entire $800 liability in August 2013. Filing and amended tax return The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. Filing and amended tax return 5% limit. Filing and amended tax return The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. Filing and amended tax return 5% limit. Filing and amended tax return The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. Filing and amended tax return Medical expenses not paid by estate. Filing and amended tax return   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. Filing and amended tax return If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. Filing and amended tax return Insurance reimbursements. Filing and amended tax return   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. Filing and amended tax return The reimbursements are also includible in the decedent's gross estate. Filing and amended tax return No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. Filing and amended tax return These expenses may be deductible for estate tax purposes on Form 706. Filing and amended tax return Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. Filing and amended tax return A net operating loss on the decedent's final income tax return can be carried back to prior years. Filing and amended tax return (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Filing and amended tax return ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. Filing and amended tax return At-risk loss limits. Filing and amended tax return   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. Filing and amended tax return   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. Filing and amended tax return An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. Filing and amended tax return An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. Filing and amended tax return The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. Filing and amended tax return For more information, see Publication 925, Passive Activity and At-Risk Rules. Filing and amended tax return Passive activity rules. Filing and amended tax return   A passive activity is any trade or business activity in which the taxpayer does not materially participate. Filing and amended tax return To determine material participation, see Publication 925. Filing and amended tax return Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. Filing and amended tax return   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. Filing and amended tax return Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. Filing and amended tax return   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. Filing and amended tax return Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. Filing and amended tax return The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. Filing and amended tax return   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. Filing and amended tax return For more information, see Publication 925. Filing and amended tax return Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. Filing and amended tax return Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. Filing and amended tax return Some of these credits are discussed next. Filing and amended tax return Earned income credit. Filing and amended tax return   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. Filing and amended tax return If the allowable credit is more than the tax liability for the year, the excess is refunded. Filing and amended tax return   For more information, see Publication 596, Earned Income Credit (EIC). Filing and amended tax return Credit for the elderly or the disabled. Filing and amended tax return   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. Filing and amended tax return The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. Filing and amended tax return   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. Filing and amended tax return Child tax credit. Filing and amended tax return   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. Filing and amended tax return You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. Filing and amended tax return For more information, see the Instructions for Form 1040. Filing and amended tax return Adoption credit. Filing and amended tax return   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. Filing and amended tax return   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. Filing and amended tax return See Form 8839, Qualified Adoption Expenses, and its instructions for more details. Filing and amended tax return General business tax credit. Filing and amended tax return   The general business credit available to a taxpayer is limited. Filing and amended tax return Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. Filing and amended tax return Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. Filing and amended tax return   After the carryforward period, a deduction may be allowed for any unused business credit. Filing and amended tax return If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. Filing and amended tax return   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. Filing and amended tax return Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. Filing and amended tax return Self-employment tax. Filing and amended tax return   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. Filing and amended tax return 28 or more. Filing and amended tax return Alternative minimum tax (AMT). Filing and amended tax return   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. Filing and amended tax return The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. Filing and amended tax return In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. Filing and amended tax return Form 6251. Filing and amended tax return    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. Filing and amended tax return See the form instructions for information on when you must attach Form 6251 to Form 1040. Filing and amended tax return Form 8801. Filing and amended tax return   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. Filing and amended tax return See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. Filing and amended tax return Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. Filing and amended tax return Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. Filing and amended tax return Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. Filing and amended tax return For this purpose, a qualified hazardous duty area is treated as a combat zone. Filing and amended tax return If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. Filing and amended tax return If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. Filing and amended tax return Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. Filing and amended tax return If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. Filing and amended tax return Also, if any tax was collected after the date of death, that amount will be credited or refunded. Filing and amended tax return The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. Filing and amended tax return This is true even if death actually occurred earlier. Filing and amended tax return For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. Filing and amended tax return Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. Filing and amended tax return S. Filing and amended tax return employee, and In a military or terrorist action. Filing and amended tax return The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. Filing and amended tax return Example. Filing and amended tax return The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. Filing and amended tax return S. Filing and amended tax return employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. Filing and amended tax return Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. Filing and amended tax return Military or terrorist action defined. Filing and amended tax return   A military or terrorist action means the following. Filing and amended tax return Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. Filing and amended tax return Any military action involving the U. Filing and amended tax return S. Filing and amended tax return Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. Filing and amended tax return   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. Filing and amended tax return Military action does not include training exercises. Filing and amended tax return Any multinational force in which the United States is participating is treated as an ally of the United States. Filing and amended tax return Determining if a terrorist activity or military action has occurred. Filing and amended tax return   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. Filing and amended tax return Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. Filing and amended tax return Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. Filing and amended tax return The April 19, 1995, terrorist attack on the Alfred P. Filing and amended tax return Murrah Federal Building (Oklahoma City). Filing and amended tax return The September 11, 2001, terrorist attacks. Filing and amended tax return The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. Filing and amended tax return The Act also exempts from federal income tax the following types of income. Filing and amended tax return Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Filing and amended tax return Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Filing and amended tax return Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. Filing and amended tax return Payments from the September 11th Victim Compensation Fund 2001. Filing and amended tax return The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. Filing and amended tax return See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. Filing and amended tax return Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. Filing and amended tax return The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. Filing and amended tax return For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. Filing and amended tax return However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). Filing and amended tax return For more information on the Act, see Publication 3920. Filing and amended tax return Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. Filing and amended tax return If any tax is still due, it will be canceled. Filing and amended tax return The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. Filing and amended tax return If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. Filing and amended tax return Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. Filing and amended tax return This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. Filing and amended tax return Filing a claim. Filing and amended tax return   Use the following procedures to file a claim. Filing and amended tax return If a U. Filing and amended tax return S. Filing and amended tax return individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. Filing and amended tax return Form W-2, Wage and Tax Statement, must accompany all returns. Filing and amended tax return If a U. Filing and amended tax return S. Filing and amended tax return individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. Filing and amended tax return You must file a separate Form 1040X for each year in question. Filing and amended tax return   You must file these returns and claims at the following address for regular mail (U. Filing and amended tax return S. Filing and amended tax return Postal Service). Filing and amended tax return    Internal Revenue Service 333 W. Filing and amended tax return Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. Filing and amended tax return On the applicable return, write the same phrase on the line for total tax. Filing and amended tax return If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. Filing and amended tax return   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. Filing and amended tax return On joint returns, make an allocation of the tax as described below under Joint returns. Filing and amended tax return If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. Filing and amended tax return   You must attach Form 1310 to all returns and claims for refund. Filing and amended tax return However, for exceptions to filing Form 1310, see Form 1310. Filing and amended tax return Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. Filing and amended tax return   You must also attach proof of death that includes a statement that the individual was a U. Filing and amended tax return S. Filing and amended tax return employee on the date of injury and on the date of death and died as the result of a military or terrorist action. Filing and amended tax return For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. Filing and amended tax return For other U. Filing and amended tax return S. Filing and amended tax return civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. Filing and amended tax return For other U. Filing and amended tax return S. Filing and amended tax return civilian employees killed overseas, attach a certification from the Department of State. Filing and amended tax return   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. Filing and amended tax return Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. Filing and amended tax return Joint returns. Filing and amended tax return   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. Filing and amended tax return Determine the decedent's tax liability as follows. Filing and amended tax return Figure the income tax for which the decedent would have been liable if a separate return had been filed. Filing and amended tax return Figure the income tax for which the spouse would have been liable if a separate return had been filed. Filing and amended tax return Multiply the joint tax liability by a fraction. Filing and amended tax return The numerator of the fraction is the amount in (1), above. Filing and amended tax return The denominator of the fraction is the total of (1) and (2). Filing and amended tax return   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. Filing and amended tax return Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. Filing and amended tax return Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Filing and amended tax return If a personal representative has been appointed, the personal representative must sign the return. Filing and amended tax return If it is a joint return, the surviving spouse must also sign it. Filing and amended tax return If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. Filing and amended tax return If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Filing and amended tax return ” To claim a refund for the decedent, do the following. Filing and amended tax return If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. Filing and amended tax return If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. Filing and amended tax return (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. Filing and amended tax return ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). Filing and amended tax return If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. Filing and amended tax return Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. Filing and amended tax return Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. Filing and amended tax return Joint return by surviving spouse. Filing and amended tax return   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. Filing and amended tax return Decedent as your dependent. Filing and amended tax return   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. Filing and amended tax return   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. Filing and amended tax return To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. Filing and amended tax return To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. Filing and amended tax return Qualifying widows and widowers. Filing and amended tax return   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. Filing and amended tax return Requirements. Filing and amended tax return   Generally, you qualify for this special benefit if you meet all of the following requirements. Filing and amended tax return You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. Filing and amended tax return You did not remarry before the end of the current tax year. Filing and amended tax return You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. Filing and amended tax return You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. Filing and amended tax return Example. Filing and amended tax return William Burns' wife died in 2010. Filing and amended tax return William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. Filing and amended tax return For 2010, he was entitled to file a joint return for himself and his deceased wife. Filing and amended tax return For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. Filing and amended tax return For later years, he may qualify to file as a head of household. Filing and amended tax return Figuring your tax. Filing and amended tax return   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. Filing and amended tax return Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. Filing and amended tax return   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. Filing and amended tax return Joint return filing rules. Filing and amended tax return   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. Filing and amended tax return See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. Filing and amended tax return Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. Filing and amended tax return If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. Filing and amended tax return This exclusion does not apply to certain income. Filing and amended tax return For more information, see Publication 3920. Filing and amended tax return How To Report Income in respect of a decedent must be included in the income of one of the following. Filing and amended tax return The decedent's estate, if the estate receives it. Filing and amended tax return The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. Filing and amended tax return Any person to whom the estate properly distributes the right to receive it. Filing and amended tax return If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. Filing and amended tax return See Estate Tax Deduction, later. Filing and amended tax return Example 1. Filing and amended tax return Frank Johnson owned and operated an apple orchard. Filing and amended tax return He used the cash method of accounting. Filing and amended tax return He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. Filing and amended tax return The proceeds from the sale are income in respect of a decedent. Filing and amended tax return When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. Filing and amended tax return When Frank's widow collects the $2,000, she must include that amount in her return. Filing and amended tax return It is not reported on the final return of the decedent or on the return of the estate. Filing and amended tax return Example 2. Filing and amended tax return Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. Filing and amended tax return The amount accrued from the sale of the apples would be included on his final return. Filing and amended tax return Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. Filing and amended tax return Example 3. Filing and amended tax return On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. Filing and amended tax return His adjusted basis in the tractor was $2,000. Filing and amended tax return George died on February 15, before receiving payment. Filing and amended tax return The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. Filing and amended tax return In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. Filing and amended tax return Example 4. Filing and amended tax return Cathy O'Neil was entitled to a large salary payment at the date of her death. Filing and amended tax return The amount was to be paid in five annual installments. Filing and amended tax return The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. Filing and amended tax return The payments are income in respect of a decedent. Filing and amended tax return None of the payments were includible on Cathy's final return. Filing and amended tax return The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. Filing and amended tax return Example 5. Filing and amended tax return You inherited the right to receive renewal commissions on life insurance sold by your father before his death. Filing and amended tax return You inherited the right from your mother, who acquired it by bequest from your father. Filing and amended tax return Your mother died before she received all the commissions she had the right to receive, so you received the rest. Filing and amended tax return The commissions are income in respect of a decedent. Filing and amended tax return None of these commissions were includible in your father's final return. Filing and amended tax return The commissions received by your mother were included in her income. Filing and amended tax return The commissions you received are not includible in your mother's income, even on her final return. Filing and amended tax return You must include them in your income. Filing and amended tax return Character of income. Filing and amended tax return   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. Filing and amended tax return If the income would have been a capital gain to the decedent, it will be a capital gain to you. Filing and amended tax return Transfer of right to income. Filing and amended tax return   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. Filing and amended tax return   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. Filing and amended tax return   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. Filing and amended tax return See Installment obligations, later. Filing and amended tax return Transfer defined. Filing and amended tax return   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. Filing and amended tax return Installment obligations. Filing and amended tax return   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. Filing and amended tax return Include in your income the same profit the decedent would have included had death not occurred. Filing and amended tax return For more information, see Publication 537, Installment Sales. Filing and amended tax return   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. Filing and amended tax return Transfer to obligor. Filing and amended tax return   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). Filing and amended tax return A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. Filing and amended tax return An obligation that becomes unenforceable is treated as having been canceled. Filing and amended tax return   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. Filing and amended tax return The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. Filing and amended tax return   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. Filing and amended tax return Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. Filing and amended tax return Wages. Filing and amended tax return   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. Filing and amended tax return The income is not reduced by any amounts withheld by the employer. Filing and amended tax return If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. Filing and amended tax return   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. Filing and amended tax return However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. Filing and amended tax return These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. Filing and amended tax return These wages are not included in box 1 of Form W-2. Filing and amended tax return   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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The Filing And Amended Tax Return

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