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Free State Tax Return E-file

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Free State Tax Return E-file

Free state tax return e-file 9. Free state tax return e-file   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 return e-file Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Free state tax return e-file However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Free state tax return e-file See Table 9-1 for a list of tax treaty countries. Free state tax return e-file 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 return e-file See Income Entitled to Tax Treaty Benefits in chapter 8. Free state tax return e-file 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 return e-file Useful Items - You may want to see: Publication 901 U. Free state tax return e-file S. Free state tax return e-file Tax Treaties Form (and Instructions) 1040NR U. Free state tax return e-file S. Free state tax return e-file Nonresident Alien Income Tax Return 1040NR-EZ U. Free state tax return e-file S. Free state tax return e-file 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 return e-file 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 return e-file 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 return e-file Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Free state tax return e-file 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 return e-file 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 return e-file 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 return e-file Example. Free state tax return e-file 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 return e-file 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 return e-file His dividends are not effectively connected with that business. Free state tax return e-file He has no deductions other than his own personal exemption. Free state tax return e-file 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 return e-file 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 return e-file The conditions for claiming the exemptions vary under each tax treaty. Free state tax return e-file For more information about the conditions under a particular tax treaty, see Publication 901. Free state tax return e-file Or, you may download the complete text of most U. Free state tax return e-file S. Free state tax return e-file tax treaties at IRS. Free state tax return e-file gov. Free state tax return e-file Technical explanations for many of those treaties are also available at that site. Free state tax return e-file Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Free state tax return e-file These types of income may be exempt from U. Free state tax return e-file S. Free state tax return e-file tax or may be subject to a reduced rate of tax. Free state tax return e-file For more information, see Publication 901 or the applicable tax treaty. Free state tax return e-file 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 return e-file 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 return e-file Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Free state tax return e-file Spending part of a day in the United States counts as a day of presence. Free state tax return e-file 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 return e-file Note. Free state tax return e-file 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 return e-file 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 return e-file S. Free state tax return e-file income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Free state tax return e-file Many treaties also provide an exemption for engaging in research. Free state tax return e-file Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Free state tax return e-file A substantial part of that person's time must be devoted to those duties. Free state tax return e-file 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 return e-file 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 return e-file See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Free state tax return e-file Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Free state tax return e-file However, a difference exists among treaties as to who qualifies for this benefit. Free state tax return e-file Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Free state tax return e-file Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Free state tax return e-file Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Free state tax return e-file Chapter 10 of this publication also has information for employees of foreign governments. Free state tax return e-file 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 return e-file 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 return e-file 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 return e-file See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Free state tax return e-file Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Free state tax return e-file Generally, gains from the sale or exchange of real property located in the United States are taxable. Free state tax return e-file Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Free state tax return e-file U. Free state tax return e-file S. Free state tax return e-file 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 return e-file (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Free state tax return e-file ) 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 return e-file This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Free state tax return e-file See Reporting Treaty Benefits Claimed . Free state tax return e-file 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 return e-file S. Free state tax return e-file tax under the treaty. Free state tax return e-file 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 return e-file Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free state tax return e-file Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free state tax return e-file On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free state tax return e-file 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 return e-file 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 return e-file Include this tax on Form 1040, line 61. Free state tax return e-file On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Free state tax return e-file Example. Free state tax return e-file Jacques Dubois, who is a resident of the United States under Article 4 of the U. Free state tax return e-file S. Free state tax return e-file -France income tax treaty, receives French social security benefits. Free state tax return e-file Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Free state tax return e-file Mr. Free state tax return e-file 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 return e-file Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Free state tax return e-file S. Free state tax return e-file resident receives social security benefits from Canada or Germany, those benefits are treated for U. Free state tax return e-file S. Free state tax return e-file income tax purposes as if they were received under the social security legislation of the United States. Free state tax return e-file 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 return e-file You are not required to file a Form 8833 for those benefits. Free state tax return e-file 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 return e-file Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Free state tax return e-file However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Free state tax return e-file S. Free state tax return e-file 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 return e-file This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Free state tax return e-file Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Free state tax return e-file S. Free state tax return e-file -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 return e-file 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 return e-file Saving clause. Free state tax return e-file   Most tax treaties have a saving clause. Free state tax return e-file 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 return e-file 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 return e-file 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 return e-file Read the treaty to find out if it has a saving clause and an exception to it. Free state tax return e-file Time limit for claiming treaty exemptions. Free state tax return e-file   Many treaties limit the number of years you can claim a treaty exemption. Free state tax return e-file 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 return e-file Once you reach this limit, you can no longer claim the treaty exemption. Free state tax return e-file See the treaty or Publication 901 for the time limits that apply. Free state tax return e-file How to report income on your tax return. Free state tax return e-file   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 return e-file S. Free state tax return e-file tax under the treaty. Free state tax return e-file 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 return e-file Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free state tax return e-file Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free state tax return e-file On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free state tax return e-file Example. Free state tax return e-file Mr. Free state tax return e-file 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 return e-file He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Free state tax return e-file S. Free state tax return e-file tax in those years under Article 20 of the U. Free state tax return e-file S. Free state tax return e-file -People's Republic of China income tax treaty. Free state tax return e-file 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 return e-file Even though Mr. Free state tax return e-file 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 return e-file S. Free state tax return e-file -People's Republic of China treaty dated April 30, 1984. Free state tax return e-file Mr. Free state tax return e-file Yu should submit Form W-9 and the required statement to the payor. Free state tax return e-file 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 return e-file See below, for the situations where you are not required to file Form 8833. Free state tax return e-file You must file a U. Free state tax return e-file S. Free state tax return e-file tax return and Form 8833 if you claim the following treaty benefits. Free state tax return e-file You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Free state tax return e-file S. Free state tax return e-file real property interest based on a treaty. Free state tax return e-file 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 return e-file 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 return e-file These are the more common situations for which Form 8833 is required. Free state tax return e-file Exceptions. Free state tax return e-file   You do not have to file Form 8833 for any of the following situations. Free state tax return e-file 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 return e-file 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 return e-file This includes taxable scholarship and fellowship grants. Free state tax return e-file 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 return e-file 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 return e-file The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Free state tax return e-file 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 return e-file S. Free state tax return e-file 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 return e-file S. Free state tax return e-file 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 return e-file S. Free state tax return e-file financial institution, qualified intermediary, or withholding foreign partnership or trust. Free state tax return e-file 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 return e-file Penalty for failure to provide required information on Form 8833. Free state tax return e-file   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 return e-file Additional information. Free state tax return e-file   For additional information, see section 301. Free state tax return e-file 6114-1(c) of the Income Tax Regulations. Free state tax return e-file Table 9-1. Free state tax return e-file 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 return e-file D. Free state tax return e-file ) Australia TIAS 10773 Dec. Free state tax return e-file 1, 1983 1986-2 C. Free state tax return e-file B. Free state tax return e-file 220 1986-2 C. Free state tax return e-file B. Free state tax return e-file 246 Protocol TIAS Jan. Free state tax return e-file 1, 2004     Austria TIAS Jan. Free state tax return e-file 1, 1999     Bangladesh TIAS Jan. Free state tax return e-file 1, 2007     Barbados TIAS 11090 Jan. Free state tax return e-file 1, 1984 1991-2 C. Free state tax return e-file B. Free state tax return e-file 436 1991-2 C. Free state tax return e-file B. Free state tax return e-file 466 Protocol TIAS Jan. Free state tax return e-file 1, 1994     Protocol TIAS Jan. Free state tax return e-file 1, 2005     Belgium TIAS Jan. Free state tax return e-file 1, 2008     Bulgaria TIAS Jan. Free state tax return e-file 1, 2009     Canada2 TIAS 11087 Jan. Free state tax return e-file 1, 1985 1986-2 C. Free state tax return e-file B. Free state tax return e-file 258 1987-2 C. Free state tax return e-file B. Free state tax return e-file 298 Protocol TIAS Jan. Free state tax return e-file 1, 1996     Protocol TIAS Dec. Free state tax return e-file 16, 1997     Protocol TIAS Jan. Free state tax return e-file 1, 2009     China, People's Republic of TIAS 12065 Jan. Free state tax return e-file 1, 1987 1988-1 C. Free state tax return e-file B. Free state tax return e-file 414 1988-1 C. Free state tax return e-file B. Free state tax return e-file 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free state tax return e-file 1, 1976 1976-2 C. Free state tax return e-file B. Free state tax return e-file 463 1976-2 C. Free state tax return e-file B. Free state tax return e-file 475 Cyprus TIAS 10965 Jan. Free state tax return e-file 1, 1986 1989-2 C. Free state tax return e-file B. Free state tax return e-file 280 1989-2 C. Free state tax return e-file B. Free state tax return e-file 314 Czech Republic TIAS Jan. Free state tax return e-file 1, 1993     Denmark TIAS Jan. Free state tax return e-file 1, 2001     Protocol TIAS Jan. Free state tax return e-file 1, 2008     Egypt TIAS 10149 Jan. Free state tax return e-file 1, 1982 1982-1 C. Free state tax return e-file B. Free state tax return e-file 219 1982-1 C. Free state tax return e-file B. Free state tax return e-file 243 Estonia TIAS Jan. Free state tax return e-file 1, 2000     Finland TIAS 12101 Jan. Free state tax return e-file 1, 1991     Protocol TIAS Jan. Free state tax return e-file 1, 2008     France TIAS Jan. Free state tax return e-file 1, 1996     Protocol TIAS Jan. Free state tax return e-file 1, 2007     Protocol TIAS Jan. Free state tax return e-file 1, 2010     Germany TIAS Jan. Free state tax return e-file 1, 1990     Protocol TIAS Jan. Free state tax return e-file 1, 2008     Greece TIAS 2902 Jan. Free state tax return e-file 1, 1953 1958-2 C. Free state tax return e-file B. Free state tax return e-file 1054 T. Free state tax return e-file D. Free state tax return e-file 6109, 1954-2 C. Free state tax return e-file B. Free state tax return e-file 638 Hungary TIAS 9560 Jan. Free state tax return e-file 1, 1980 1980-1 C. Free state tax return e-file B. Free state tax return e-file 333 1980-1 C. Free state tax return e-file B. Free state tax return e-file 354 Iceland TIAS Jan. Free state tax return e-file 1, 2009     India TIAS Jan. Free state tax return e-file 1, 1991     Indonesia TIAS 11593 Jan. Free state tax return e-file 1, 1990     Ireland TIAS Jan. Free state tax return e-file 1, 1998     Israel TIAS Jan. Free state tax return e-file 1, 1995     Italy TIAS Jan. Free state tax return e-file 1, 2010     Jamaica TIAS 10207 Jan. Free state tax return e-file 1, 1982 1982-1 C. Free state tax return e-file B. Free state tax return e-file 257 1982-1 C. Free state tax return e-file B. Free state tax return e-file 291 Japan TIAS Jan. Free state tax return e-file 1, 2005     Kazakhstan TIAS Jan. Free state tax return e-file 1, 1996     Korea, South TIAS 9506 Jan. Free state tax return e-file 1, 1980 1979-2 C. Free state tax return e-file B. Free state tax return e-file 435 1979-2 C. Free state tax return e-file B. Free state tax return e-file 458 Latvia TIAS Jan. Free state tax return e-file 1, 2000     Lithuania TIAS Jan. Free state tax return e-file 1, 2000     Luxembourg TIAS Jan. Free state tax return e-file 1, 2001     Malta TIAS Jan. Free state tax return e-file 1, 2011     Mexico TIAS Jan. Free state tax return e-file 1, 1994 1994-2 C. Free state tax return e-file B. Free state tax return e-file 424 1994-2 C. Free state tax return e-file B. Free state tax return e-file 489 Protocol TIAS Oct. Free state tax return e-file 26, 1995     Protocol TIAS Jan. Free state tax return e-file 1, 2004     Morocco TIAS 10195 Jan. Free state tax return e-file 1, 1981 1982-2 C. Free state tax return e-file B. Free state tax return e-file 405 1982-2 C. Free state tax return e-file B. Free state tax return e-file 427 Netherlands TIAS Jan. Free state tax return e-file 1, 1994     Protocol TIAS Jan. Free state tax return e-file 1, 2005     New Zealand TIAS 10772 Nov. Free state tax return e-file 2, 1983 1990-2 C. Free state tax return e-file B. Free state tax return e-file 274 1990-2 C. Free state tax return e-file B. Free state tax return e-file 303 Protocol TIAS Jan. Free state tax return e-file 1, 2011     Norway TIAS 7474 Jan. Free state tax return e-file 1, 1971 1973-1 C. Free state tax return e-file B. Free state tax return e-file 669 1973-1 C. Free state tax return e-file B. Free state tax return e-file 693 Protocol TIAS 10205 Jan. Free state tax return e-file 1, 1982 1982-2 C. Free state tax return e-file B. Free state tax return e-file 440 1982-2 C. Free state tax return e-file B. Free state tax return e-file 454 Pakistan TIAS 4232 Jan. Free state tax return e-file 1, 1959 1960-2 C. Free state tax return e-file B. Free state tax return e-file 646 T. Free state tax return e-file D. Free state tax return e-file 6431, 1960-1 C. Free state tax return e-file B. Free state tax return e-file 755 Philippines TIAS 10417 Jan. Free state tax return e-file 1, 1983 1984-2 C. Free state tax return e-file B. Free state tax return e-file 384 1984-2 C. Free state tax return e-file B. Free state tax return e-file 412 Poland TIAS 8486 Jan. Free state tax return e-file 1, 1974 1977-1 C. Free state tax return e-file B. Free state tax return e-file 416 1977-1 C. Free state tax return e-file B. Free state tax return e-file 427 Portugal TIAS Jan. Free state tax return e-file 1, 1996     Romania TIAS 8228 Jan. Free state tax return e-file 1, 1974 1976-2 C. Free state tax return e-file B. Free state tax return e-file 492 1976-2 C. Free state tax return e-file B. Free state tax return e-file 504 Russia TIAS Jan. Free state tax return e-file 1, 1994     Slovak Republic TIAS Jan. Free state tax return e-file 1, 1993     Slovenia TIAS Jan. Free state tax return e-file 1, 2002     South Africa TIAS Jan. Free state tax return e-file 1, 1998     Spain TIAS Jan. Free state tax return e-file 1, 1991     Sri Lanka TIAS Jan. Free state tax return e-file 1, 2004     Sweden TIAS Jan. Free state tax return e-file 1, 1996     Protocol TIAS Jan. Free state tax return e-file 1, 2007     Switzerland TIAS Jan. Free state tax return e-file 1, 1998     Thailand TIAS Jan. Free state tax return e-file 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free state tax return e-file 1, 1970 1971-2 C. Free state tax return e-file B. Free state tax return e-file 479   Tunisia TIAS Jan. Free state tax return e-file 1, 1990     Turkey TIAS Jan. Free state tax return e-file 1, 1998     Ukraine TIAS Jan. Free state tax return e-file 1, 2001     United Kingdom TIAS Jan. Free state tax return e-file 1, 2004     Venezuela TIAS Jan. Free state tax return e-file 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 return e-file 3The U. Free state tax return e-file S. Free state tax return e-file -U. Free state tax return e-file S. Free state tax return e-file S. Free state tax return e-file R. Free state tax return e-file income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free state tax return e-file Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Texas Office of the Attorney General

Website: Texas Office of the Attorney General

Address: Texas Office of the Attorney General
Consumer Protection Division
PO Box 12548
Austin, TX 78711-2548

Toll-free: 1-800-621-0508

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Regional Consumer Protection Offices

Office of the Attorney General - Dallas Region

Website: Office of the Attorney General - Dallas Region

Address: Office of the Attorney General - Dallas Region
Consumer Protection Division
1412 Main St., Suite 810
Dallas, TX 75202

Phone Number: 214-969-5310

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - El Paso Region

Website: Office of the Attorney General - El Paso Region

Address: Office of the Attorney General - El Paso Region
Consumer Protection Division
401 E. Franklin Ave., Suite 530
El Paso, TX 79901

Phone Number: 915-834-5800

Toll-free: 1-800-621-0508

Office of the Attorney General - Houston Region

Website: Office of the Attorney General - Houston Region

Address: Office of the Attorney General - Houston Region
Consumer Protection Division
808 Travis St., Suite 1520
Houston, TX 77002-1702

Phone Number: 713-223-5886

Toll-free: 1-800-621-0508

Office of the Attorney General - McAllen Region

Website: Office of the Attorney General - McAllen Region

Address: Office of the Attorney General - McAllen Region
Consumer Protection Division
3201 N. McColl Rd., Suite B
McAllen, TX 78501

Phone Number: 956-682-4547

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - San Antonio Region

Website: Office of the Attorney General - San Antonio Region

Address: Office of the Attorney General - San Antonio Region
Consumer Protection Division
115 E. Travis St., Suite 925
San Antonio, TX 78205

Phone Number: 210-225-4191

Toll-free: 1-800-621-0508 (TX)

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County Consumer Protection Offices

Dallas County District Attorneys Office

Website: Dallas County District Attorneys Office

Address: Dallas County District Attorneys Office
Check Division/ID Fraud
133 N. Industrial Blvd., LB 19
Dallas, TX 75207

Phone Number: 214-653-3672

Harris County District Attorney's Office

Website: Harris County District Attorney's Office

Address: Harris County District Attorney's Office
Consumer Protection Section
1201 Franklin St., Suite 600
Houston, TX 77002-1923

Phone Number: 713-755-5836

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Assistance Activities
2601 N. Lamar Blvd., Suite 201
Austin, TX 78705

Phone Number: 512-475-1300

Toll-free: 1-877-276-5554 (Consumer Hotline)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection (111-1A)
PO Box 149091
Austin, TX 78714-9091

Phone Number: 512-463-6515

Toll-free: 1-800-252-3439

TTY: 512 322-4238

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Securities Board

Website: State Securities Board

Address: State Securities Board
PO Box 13167
Austin, TX 78711-3167

Phone Number: 512-305-8300

Toll-free: 1-888-663-0009

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Customer Protection
PO Box 13326
Austin, TX 78711-3326

Phone Number: 512-936-7120

Toll-free: 1-888-782-8477

TTY: 1-800-735-2988

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The Free State Tax Return E-file

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