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Form 1040ez 2013

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Form 1040ez 2013

Form 1040ez 2013 9. Form 1040ez 2013   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Form 1040ez 2013 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Form 1040ez 2013 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Form 1040ez 2013 See Table 9-1 for a list of tax treaty countries. Form 1040ez 2013 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Form 1040ez 2013 See Income Entitled to Tax Treaty Benefits in chapter 8. Form 1040ez 2013 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Form 1040ez 2013 Useful Items - You may want to see: Publication 901 U. Form 1040ez 2013 S. Form 1040ez 2013 Tax Treaties Form (and Instructions) 1040NR U. Form 1040ez 2013 S. Form 1040ez 2013 Nonresident Alien Income Tax Return 1040NR-EZ U. Form 1040ez 2013 S. Form 1040ez 2013 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Form 1040ez 2013 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Form 1040ez 2013 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Form 1040ez 2013 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Form 1040ez 2013 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Form 1040ez 2013 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Form 1040ez 2013 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Form 1040ez 2013 Example. Form 1040ez 2013 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Form 1040ez 2013 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Form 1040ez 2013 His dividends are not effectively connected with that business. Form 1040ez 2013 He has no deductions other than his own personal exemption. Form 1040ez 2013 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Form 1040ez 2013 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Form 1040ez 2013 The conditions for claiming the exemptions vary under each tax treaty. Form 1040ez 2013 For more information about the conditions under a particular tax treaty, see Publication 901. Form 1040ez 2013 Or, you may download the complete text of most U. Form 1040ez 2013 S. Form 1040ez 2013 tax treaties at IRS. Form 1040ez 2013 gov. Form 1040ez 2013 Technical explanations for many of those treaties are also available at that site. Form 1040ez 2013 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Form 1040ez 2013 These types of income may be exempt from U. Form 1040ez 2013 S. Form 1040ez 2013 tax or may be subject to a reduced rate of tax. Form 1040ez 2013 For more information, see Publication 901 or the applicable tax treaty. Form 1040ez 2013 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Form 1040ez 2013 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Form 1040ez 2013 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Form 1040ez 2013 Spending part of a day in the United States counts as a day of presence. Form 1040ez 2013 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Form 1040ez 2013 Note. Form 1040ez 2013 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Form 1040ez 2013 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Form 1040ez 2013 S. Form 1040ez 2013 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Form 1040ez 2013 Many treaties also provide an exemption for engaging in research. Form 1040ez 2013 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Form 1040ez 2013 A substantial part of that person's time must be devoted to those duties. Form 1040ez 2013 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Form 1040ez 2013 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Form 1040ez 2013 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Form 1040ez 2013 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Form 1040ez 2013 However, a difference exists among treaties as to who qualifies for this benefit. Form 1040ez 2013 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Form 1040ez 2013 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Form 1040ez 2013 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Form 1040ez 2013 Chapter 10 of this publication also has information for employees of foreign governments. Form 1040ez 2013 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Form 1040ez 2013 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Form 1040ez 2013 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Form 1040ez 2013 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Form 1040ez 2013 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Form 1040ez 2013 Generally, gains from the sale or exchange of real property located in the United States are taxable. Form 1040ez 2013 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Form 1040ez 2013 U. Form 1040ez 2013 S. Form 1040ez 2013 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Form 1040ez 2013 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Form 1040ez 2013 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Form 1040ez 2013 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Form 1040ez 2013 See Reporting Treaty Benefits Claimed . Form 1040ez 2013 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Form 1040ez 2013 S. Form 1040ez 2013 tax under the treaty. Form 1040ez 2013 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Form 1040ez 2013 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Form 1040ez 2013 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Form 1040ez 2013 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Form 1040ez 2013 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Form 1040ez 2013 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Form 1040ez 2013 Include this tax on Form 1040, line 61. Form 1040ez 2013 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Form 1040ez 2013 Example. Form 1040ez 2013 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Form 1040ez 2013 S. Form 1040ez 2013 -France income tax treaty, receives French social security benefits. Form 1040ez 2013 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Form 1040ez 2013 Mr. Form 1040ez 2013 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Form 1040ez 2013 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Form 1040ez 2013 S. Form 1040ez 2013 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Form 1040ez 2013 S. Form 1040ez 2013 income tax purposes as if they were received under the social security legislation of the United States. Form 1040ez 2013 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Form 1040ez 2013 You are not required to file a Form 8833 for those benefits. Form 1040ez 2013 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Form 1040ez 2013 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Form 1040ez 2013 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Form 1040ez 2013 S. Form 1040ez 2013 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Form 1040ez 2013 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Form 1040ez 2013 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Form 1040ez 2013 S. Form 1040ez 2013 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Form 1040ez 2013 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Form 1040ez 2013 Saving clause. Form 1040ez 2013   Most tax treaties have a saving clause. Form 1040ez 2013 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Form 1040ez 2013 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Form 1040ez 2013 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Form 1040ez 2013 Read the treaty to find out if it has a saving clause and an exception to it. Form 1040ez 2013 Time limit for claiming treaty exemptions. Form 1040ez 2013   Many treaties limit the number of years you can claim a treaty exemption. Form 1040ez 2013 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Form 1040ez 2013 Once you reach this limit, you can no longer claim the treaty exemption. Form 1040ez 2013 See the treaty or Publication 901 for the time limits that apply. Form 1040ez 2013 How to report income on your tax return. Form 1040ez 2013   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Form 1040ez 2013 S. Form 1040ez 2013 tax under the treaty. Form 1040ez 2013 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Form 1040ez 2013 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Form 1040ez 2013 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Form 1040ez 2013 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Form 1040ez 2013 Example. Form 1040ez 2013 Mr. Form 1040ez 2013 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Form 1040ez 2013 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Form 1040ez 2013 S. Form 1040ez 2013 tax in those years under Article 20 of the U. Form 1040ez 2013 S. Form 1040ez 2013 -People's Republic of China income tax treaty. Form 1040ez 2013 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Form 1040ez 2013 Even though Mr. Form 1040ez 2013 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Form 1040ez 2013 S. Form 1040ez 2013 -People's Republic of China treaty dated April 30, 1984. Form 1040ez 2013 Mr. Form 1040ez 2013 Yu should submit Form W-9 and the required statement to the payor. Form 1040ez 2013 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Form 1040ez 2013 See below, for the situations where you are not required to file Form 8833. Form 1040ez 2013 You must file a U. Form 1040ez 2013 S. Form 1040ez 2013 tax return and Form 8833 if you claim the following treaty benefits. Form 1040ez 2013 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Form 1040ez 2013 S. Form 1040ez 2013 real property interest based on a treaty. Form 1040ez 2013 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Form 1040ez 2013 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Form 1040ez 2013 These are the more common situations for which Form 8833 is required. Form 1040ez 2013 Exceptions. Form 1040ez 2013   You do not have to file Form 8833 for any of the following situations. Form 1040ez 2013 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Form 1040ez 2013 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Form 1040ez 2013 This includes taxable scholarship and fellowship grants. Form 1040ez 2013 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Form 1040ez 2013 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Form 1040ez 2013 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Form 1040ez 2013 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Form 1040ez 2013 S. Form 1040ez 2013 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Form 1040ez 2013 S. Form 1040ez 2013 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Form 1040ez 2013 S. Form 1040ez 2013 financial institution, qualified intermediary, or withholding foreign partnership or trust. Form 1040ez 2013 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Form 1040ez 2013 Penalty for failure to provide required information on Form 8833. Form 1040ez 2013   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Form 1040ez 2013 Additional information. Form 1040ez 2013   For additional information, see section 301. Form 1040ez 2013 6114-1(c) of the Income Tax Regulations. Form 1040ez 2013 Table 9-1. Form 1040ez 2013 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Form 1040ez 2013 D. Form 1040ez 2013 ) Australia TIAS 10773 Dec. Form 1040ez 2013 1, 1983 1986-2 C. Form 1040ez 2013 B. Form 1040ez 2013 220 1986-2 C. Form 1040ez 2013 B. Form 1040ez 2013 246 Protocol TIAS Jan. Form 1040ez 2013 1, 2004     Austria TIAS Jan. Form 1040ez 2013 1, 1999     Bangladesh TIAS Jan. Form 1040ez 2013 1, 2007     Barbados TIAS 11090 Jan. Form 1040ez 2013 1, 1984 1991-2 C. Form 1040ez 2013 B. Form 1040ez 2013 436 1991-2 C. Form 1040ez 2013 B. Form 1040ez 2013 466 Protocol TIAS Jan. Form 1040ez 2013 1, 1994     Protocol TIAS Jan. Form 1040ez 2013 1, 2005     Belgium TIAS Jan. Form 1040ez 2013 1, 2008     Bulgaria TIAS Jan. Form 1040ez 2013 1, 2009     Canada2 TIAS 11087 Jan. Form 1040ez 2013 1, 1985 1986-2 C. Form 1040ez 2013 B. Form 1040ez 2013 258 1987-2 C. Form 1040ez 2013 B. Form 1040ez 2013 298 Protocol TIAS Jan. Form 1040ez 2013 1, 1996     Protocol TIAS Dec. Form 1040ez 2013 16, 1997     Protocol TIAS Jan. Form 1040ez 2013 1, 2009     China, People's Republic of TIAS 12065 Jan. Form 1040ez 2013 1, 1987 1988-1 C. Form 1040ez 2013 B. Form 1040ez 2013 414 1988-1 C. Form 1040ez 2013 B. Form 1040ez 2013 447 Commonwealth of Independent States3 TIAS 8225 Jan. Form 1040ez 2013 1, 1976 1976-2 C. Form 1040ez 2013 B. Form 1040ez 2013 463 1976-2 C. Form 1040ez 2013 B. Form 1040ez 2013 475 Cyprus TIAS 10965 Jan. Form 1040ez 2013 1, 1986 1989-2 C. Form 1040ez 2013 B. Form 1040ez 2013 280 1989-2 C. Form 1040ez 2013 B. Form 1040ez 2013 314 Czech Republic TIAS Jan. Form 1040ez 2013 1, 1993     Denmark TIAS Jan. Form 1040ez 2013 1, 2001     Protocol TIAS Jan. Form 1040ez 2013 1, 2008     Egypt TIAS 10149 Jan. Form 1040ez 2013 1, 1982 1982-1 C. Form 1040ez 2013 B. Form 1040ez 2013 219 1982-1 C. Form 1040ez 2013 B. Form 1040ez 2013 243 Estonia TIAS Jan. Form 1040ez 2013 1, 2000     Finland TIAS 12101 Jan. Form 1040ez 2013 1, 1991     Protocol TIAS Jan. Form 1040ez 2013 1, 2008     France TIAS Jan. Form 1040ez 2013 1, 1996     Protocol TIAS Jan. Form 1040ez 2013 1, 2007     Protocol TIAS Jan. Form 1040ez 2013 1, 2010     Germany TIAS Jan. Form 1040ez 2013 1, 1990     Protocol TIAS Jan. Form 1040ez 2013 1, 2008     Greece TIAS 2902 Jan. Form 1040ez 2013 1, 1953 1958-2 C. Form 1040ez 2013 B. Form 1040ez 2013 1054 T. Form 1040ez 2013 D. Form 1040ez 2013 6109, 1954-2 C. Form 1040ez 2013 B. Form 1040ez 2013 638 Hungary TIAS 9560 Jan. Form 1040ez 2013 1, 1980 1980-1 C. Form 1040ez 2013 B. Form 1040ez 2013 333 1980-1 C. Form 1040ez 2013 B. Form 1040ez 2013 354 Iceland TIAS Jan. Form 1040ez 2013 1, 2009     India TIAS Jan. Form 1040ez 2013 1, 1991     Indonesia TIAS 11593 Jan. Form 1040ez 2013 1, 1990     Ireland TIAS Jan. Form 1040ez 2013 1, 1998     Israel TIAS Jan. Form 1040ez 2013 1, 1995     Italy TIAS Jan. Form 1040ez 2013 1, 2010     Jamaica TIAS 10207 Jan. Form 1040ez 2013 1, 1982 1982-1 C. Form 1040ez 2013 B. Form 1040ez 2013 257 1982-1 C. Form 1040ez 2013 B. Form 1040ez 2013 291 Japan TIAS Jan. Form 1040ez 2013 1, 2005     Kazakhstan TIAS Jan. Form 1040ez 2013 1, 1996     Korea, South TIAS 9506 Jan. Form 1040ez 2013 1, 1980 1979-2 C. Form 1040ez 2013 B. Form 1040ez 2013 435 1979-2 C. Form 1040ez 2013 B. Form 1040ez 2013 458 Latvia TIAS Jan. Form 1040ez 2013 1, 2000     Lithuania TIAS Jan. Form 1040ez 2013 1, 2000     Luxembourg TIAS Jan. Form 1040ez 2013 1, 2001     Malta TIAS Jan. Form 1040ez 2013 1, 2011     Mexico TIAS Jan. Form 1040ez 2013 1, 1994 1994-2 C. Form 1040ez 2013 B. Form 1040ez 2013 424 1994-2 C. Form 1040ez 2013 B. Form 1040ez 2013 489 Protocol TIAS Oct. Form 1040ez 2013 26, 1995     Protocol TIAS Jan. Form 1040ez 2013 1, 2004     Morocco TIAS 10195 Jan. Form 1040ez 2013 1, 1981 1982-2 C. Form 1040ez 2013 B. Form 1040ez 2013 405 1982-2 C. Form 1040ez 2013 B. Form 1040ez 2013 427 Netherlands TIAS Jan. Form 1040ez 2013 1, 1994     Protocol TIAS Jan. Form 1040ez 2013 1, 2005     New Zealand TIAS 10772 Nov. Form 1040ez 2013 2, 1983 1990-2 C. Form 1040ez 2013 B. Form 1040ez 2013 274 1990-2 C. Form 1040ez 2013 B. Form 1040ez 2013 303 Protocol TIAS Jan. Form 1040ez 2013 1, 2011     Norway TIAS 7474 Jan. Form 1040ez 2013 1, 1971 1973-1 C. Form 1040ez 2013 B. Form 1040ez 2013 669 1973-1 C. Form 1040ez 2013 B. Form 1040ez 2013 693 Protocol TIAS 10205 Jan. Form 1040ez 2013 1, 1982 1982-2 C. Form 1040ez 2013 B. Form 1040ez 2013 440 1982-2 C. Form 1040ez 2013 B. Form 1040ez 2013 454 Pakistan TIAS 4232 Jan. Form 1040ez 2013 1, 1959 1960-2 C. Form 1040ez 2013 B. Form 1040ez 2013 646 T. Form 1040ez 2013 D. Form 1040ez 2013 6431, 1960-1 C. Form 1040ez 2013 B. Form 1040ez 2013 755 Philippines TIAS 10417 Jan. Form 1040ez 2013 1, 1983 1984-2 C. Form 1040ez 2013 B. Form 1040ez 2013 384 1984-2 C. Form 1040ez 2013 B. Form 1040ez 2013 412 Poland TIAS 8486 Jan. Form 1040ez 2013 1, 1974 1977-1 C. Form 1040ez 2013 B. Form 1040ez 2013 416 1977-1 C. Form 1040ez 2013 B. Form 1040ez 2013 427 Portugal TIAS Jan. Form 1040ez 2013 1, 1996     Romania TIAS 8228 Jan. Form 1040ez 2013 1, 1974 1976-2 C. Form 1040ez 2013 B. Form 1040ez 2013 492 1976-2 C. Form 1040ez 2013 B. Form 1040ez 2013 504 Russia TIAS Jan. Form 1040ez 2013 1, 1994     Slovak Republic TIAS Jan. Form 1040ez 2013 1, 1993     Slovenia TIAS Jan. Form 1040ez 2013 1, 2002     South Africa TIAS Jan. Form 1040ez 2013 1, 1998     Spain TIAS Jan. Form 1040ez 2013 1, 1991     Sri Lanka TIAS Jan. Form 1040ez 2013 1, 2004     Sweden TIAS Jan. Form 1040ez 2013 1, 1996     Protocol TIAS Jan. Form 1040ez 2013 1, 2007     Switzerland TIAS Jan. Form 1040ez 2013 1, 1998     Thailand TIAS Jan. Form 1040ez 2013 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Form 1040ez 2013 1, 1970 1971-2 C. Form 1040ez 2013 B. Form 1040ez 2013 479   Tunisia TIAS Jan. Form 1040ez 2013 1, 1990     Turkey TIAS Jan. Form 1040ez 2013 1, 1998     Ukraine TIAS Jan. Form 1040ez 2013 1, 2001     United Kingdom TIAS Jan. Form 1040ez 2013 1, 2004     Venezuela TIAS Jan. Form 1040ez 2013 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Form 1040ez 2013 3The U. Form 1040ez 2013 S. Form 1040ez 2013 -U. Form 1040ez 2013 S. Form 1040ez 2013 S. Form 1040ez 2013 R. Form 1040ez 2013 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Form 1040ez 2013 Prev  Up  Next   Home   More Online Publications
 
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The Form 1040ez 2013

Form 1040ez 2013 Part Two -   Income The eight chapters in this part discuss many kinds of income. Form 1040ez 2013 They explain which income is and is not taxed. Form 1040ez 2013 See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Form 1040ez 2013 Table of Contents 5. Form 1040ez 2013   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Form 1040ez 2013 Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Form 1040ez 2013   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Form 1040ez 2013 Reporting Tips to Your EmployerElectronic tip statement. Form 1040ez 2013 Final report. Form 1040ez 2013 Reporting Tips on Your Tax Return Allocated Tips 7. Form 1040ez 2013   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Form 1040ez 2013 Custodian account for your child. Form 1040ez 2013 Penalty for failure to supply SSN. Form 1040ez 2013 Reporting backup withholding. Form 1040ez 2013 Savings account with parent as trustee. Form 1040ez 2013 Interest not reported on Form 1099-INT. Form 1040ez 2013 Nominees. Form 1040ez 2013 Incorrect amount. Form 1040ez 2013 Information reporting requirement. Form 1040ez 2013 Taxable InterestInterest subject to penalty for early withdrawal. Form 1040ez 2013 Money borrowed to invest in certificate of deposit. Form 1040ez 2013 U. Form 1040ez 2013 S. Form 1040ez 2013 Savings Bonds Education Savings Bond Program U. Form 1040ez 2013 S. Form 1040ez 2013 Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Form 1040ez 2013 How To Report Interest IncomeSchedule B (Form 1040A or 1040). Form 1040ez 2013 Reporting tax-exempt interest. Form 1040ez 2013 U. Form 1040ez 2013 S. Form 1040ez 2013 savings bond interest previously reported. Form 1040ez 2013 8. Form 1040ez 2013   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Form 1040ez 2013 Reporting tax withheld. Form 1040ez 2013 Nominees. Form 1040ez 2013 Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Form 1040ez 2013 Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Form 1040ez 2013 Alternative minimum tax treatment. Form 1040ez 2013 How To Report Dividend IncomeInvestment interest deducted. Form 1040ez 2013 9. Form 1040ez 2013   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Form 1040ez 2013 Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Form 1040ez 2013 Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Form 1040ez 2013 Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Form 1040ez 2013   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Form 1040ez 2013 Individual retirement arrangements (IRAs). Form 1040ez 2013 Civil service retirement benefits. Form 1040ez 2013 Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Form 1040ez 2013 How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Form 1040ez 2013 Exclusion not limited to cost. Form 1040ez 2013 Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Form 1040ez 2013 Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Form 1040ez 2013   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Form 1040ez 2013   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Form 1040ez 2013 Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Form 1040ez 2013 Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Form 1040ez 2013 Method 2. Form 1040ez 2013 RoyaltiesDepletion. Form 1040ez 2013 Coal and iron ore. Form 1040ez 2013 Sale of property interest. Form 1040ez 2013 Part of future production sold. Form 1040ez 2013 Unemployment BenefitsTypes of unemployment compensation. Form 1040ez 2013 Governmental program. Form 1040ez 2013 Repayment of unemployment compensation. Form 1040ez 2013 Tax withholding. Form 1040ez 2013 Repayment of benefits. Form 1040ez 2013 Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Form 1040ez 2013 Deduction for costs involved in unlawful discrimination suits. Form 1040ez 2013 Energy conservation measure. Form 1040ez 2013 Dwelling unit. Form 1040ez 2013 Current income required to be distributed. Form 1040ez 2013 Current income not required to be distributed. Form 1040ez 2013 How to report. Form 1040ez 2013 Losses. Form 1040ez 2013 Grantor trust. Form 1040ez 2013 Nonemployee compensation. Form 1040ez 2013 Corporate director. Form 1040ez 2013 Personal representatives. Form 1040ez 2013 Manager of trade or business for bankruptcy estate. Form 1040ez 2013 Notary public. Form 1040ez 2013 Election precinct official. Form 1040ez 2013 Difficulty-of-care payments. Form 1040ez 2013 Maintaining space in home. Form 1040ez 2013 Reporting taxable payments. Form 1040ez 2013 Lotteries and raffles. Form 1040ez 2013 Form W-2G. Form 1040ez 2013 Reporting winnings and recordkeeping. Form 1040ez 2013 Inherited pension or IRA. Form 1040ez 2013 Employee awards or bonuses. Form 1040ez 2013 Pulitzer, Nobel, and similar prizes. Form 1040ez 2013 Payment for services. Form 1040ez 2013 VA payments. Form 1040ez 2013 Prizes. Form 1040ez 2013 Strike and lockout benefits. Form 1040ez 2013 Prev  Up  Next   Home   More Online Publications