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

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The Sole Proprietorship study covers basic data, including business receipts, deductions, and net income reported by an individual taxpayer on Schedule C of Form 1040. The information is for nonfarm sole proprietorships and is broken down by industrial groups for analysis of the data.

Information on farms, reported by individual taxpayers on Schedule F of Form 1040, is included in many of the Form 1040 data tables found in Individual Tax Statistics.


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Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

Statistical Tables

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Business Receipts, Selected Deductions, Payroll, and Net Income

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Industrial Sectors Classified with the North American Industry Classification System

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2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998

 

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Industrial Groups Classified with the Standard Industrial Codes

Tax Years:

1998  1997  1996
Income Statements
Classified by: Industrial Sectors Classified with the North American Industry Classification System
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998
 
Classified by: Industrial Groups Classified with the Standard Industrial Codes
Tax Years: 1998  1997  1996


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Sole Proprietorship Returns
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U.S Sole Proprietorships: A Gender Comparison
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The Free State Tax Forms

Free state tax forms Publication 570 - Introductory Material Table of Contents Future developments. Free state tax forms What's New Reminders IntroductionOrdering forms and publications. Free state tax forms Tax questions. Free state tax forms Useful Items - You may want to see: Future developments. Free state tax forms For information about any additional changes to the 2013 tax law affecting Pub. Free state tax forms 570, please go to www. Free state tax forms irs. Free state tax forms gov/pub570. Free state tax forms What's New Maximum income subject to social security tax. Free state tax forms . Free state tax forms  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Free state tax forms Optional methods to figure net earnings. Free state tax forms . Free state tax forms  For 2013, the maximum income for using the optional methods is $4,640. Free state tax forms Additional Medicare Tax. Free state tax forms  Beginning in 2013, you may be required to pay Additional Medicare Tax. Free state tax forms Also, you may need to report Additional Medicare Tax withheld by your employer. Free state tax forms For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Free state tax forms S. Free state tax forms Tax Return in chapter 4. Free state tax forms Net Investment Income Tax. Free state tax forms  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Free state tax forms 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Free state tax forms Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Free state tax forms Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Free state tax forms The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free state tax forms For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Free state tax forms Reminders Individual taxpayer identification numbers (ITINs) for aliens. Free state tax forms  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Free state tax forms For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Free state tax forms Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Free state tax forms If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Free state tax forms Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Free state tax forms The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Free state tax forms Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Free state tax forms Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Free state tax forms irs. Free state tax forms gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Free state tax forms An ITIN is for tax use only. Free state tax forms It does not entitle you to social security benefits or change your employment or immigration status under U. Free state tax forms S. Free state tax forms law. Free state tax forms Electronic filing. Free state tax forms . Free state tax forms  You can e-file Form 1040-SS. Free state tax forms For general information about  electronic filing, visit www. Free state tax forms irs. Free state tax forms gov/efile. Free state tax forms Earned income credit (EIC). Free state tax forms  Generally, if you are a bona fide resident of a U. Free state tax forms S. Free state tax forms possession, you cannot claim the EIC on your U. Free state tax forms S. Free state tax forms tax return. Free state tax forms However, certain U. Free state tax forms S. Free state tax forms possessions may allow bona fide residents to claim the EIC on their possession tax return. Free state tax forms To claim the EIC on your U. Free state tax forms S. Free state tax forms tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Free state tax forms If you have a child, the child must have lived with you in the United States for more than half the year. Free state tax forms For this purpose, the United States includes only the 50 states and the District of Columbia. Free state tax forms Special rules apply to military personnel stationed outside the United States. Free state tax forms For more information on this credit, see Publication 596, Earned Income Credit. Free state tax forms Form 8938, Statement of Specified Foreign Financial Assets. Free state tax forms  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Free state tax forms S. Free state tax forms income tax return with the IRS. Free state tax forms If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Free state tax forms See Bona fide resident of a U. Free state tax forms S. Free state tax forms possession, in the Instructions for Form 8938 for more details. Free state tax forms For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Free state tax forms irs. Free state tax forms gov/businesses/corporations/article/0,,id=236667,00. Free state tax forms html. Free state tax forms If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Free state tax forms Change of address. Free state tax forms  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Free state tax forms S. Free state tax forms possession tax administration, if appropriate. Free state tax forms Mail Form 8822 to the Internal Revenue Service Center or U. Free state tax forms S. Free state tax forms possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Free state tax forms If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Free state tax forms Photographs of missing children. Free state tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state tax forms Introduction This publication discusses how to treat income received from the following U. Free state tax forms S. Free state tax forms possessions on your tax return(s). Free state tax forms American Samoa. Free state tax forms The Commonwealth of Puerto Rico (Puerto Rico). Free state tax forms The Commonwealth of the Northern Mariana Islands (CNMI). Free state tax forms Guam. Free state tax forms The U. Free state tax forms S. Free state tax forms Virgin Islands (USVI). Free state tax forms Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Free state tax forms Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Free state tax forms Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Free state tax forms Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Free state tax forms You may have to file a U. Free state tax forms S. Free state tax forms tax return only, a possession tax return only, or both returns. Free state tax forms This generally depends on whether you are a bona fide resident of the possession. Free state tax forms In some cases, you may have to file a U. Free state tax forms S. Free state tax forms return, but will be able to exclude income earned in a possession from U. Free state tax forms S. Free state tax forms tax. Free state tax forms You can find illustrated examples of some of the additional forms required in chapter 5. Free state tax forms If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Free state tax forms S. Free state tax forms income tax return, the information in chapter 4 will tell you how to file your U. Free state tax forms S. Free state tax forms tax return. Free state tax forms This information also applies if you have income from U. Free state tax forms S. Free state tax forms insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Free state tax forms These other U. Free state tax forms S. Free state tax forms insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Free state tax forms If you need information on U. Free state tax forms S. Free state tax forms taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Free state tax forms S. Free state tax forms possession, write to the tax department of that possession. Free state tax forms Their addresses are provided in chapter 3 under the individual headings for each possession. Free state tax forms Comments and suggestions. Free state tax forms   We welcome your comments about this publication and your suggestions for future editions. Free state tax forms   You can send us comments from www. Free state tax forms irs. Free state tax forms gov/formspubs/. Free state tax forms Click on “More Information”and then on “Comment on Tax Forms and Publications. Free state tax forms ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Free state tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state tax forms Ordering forms and publications. Free state tax forms   Visit www. Free state tax forms irs. Free state tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state tax forms Internal Revenue Service 1201 N. Free state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax forms   If you have a tax question, check the information available on IRS. Free state tax forms gov or call 1-800-829-1040. Free state tax forms We cannot answer tax questions sent to either of the above addresses. Free state tax forms You can get the necessary possession tax forms at the tax office for the appropriate possession. Free state tax forms The office addresses are given in chapter 3. Free state tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Free state tax forms S. Free state tax forms Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Free state tax forms S. Free state tax forms Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Free state tax forms S. Free state tax forms Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Free state tax forms S. Free state tax forms Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Free state tax forms S. Free state tax forms Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Free state tax forms S. 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