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Freetaxusa 2010

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Freetaxusa 2010

Freetaxusa 2010 Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. Freetaxusa 2010 Special Liberty Zone depreciation allowance, Acquisition date test. Freetaxusa 2010 Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. Freetaxusa 2010 Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. Freetaxusa 2010 Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. Freetaxusa 2010 Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. Freetaxusa 2010 Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. Freetaxusa 2010 F Foreign missionaries, Foreign missionaries. Freetaxusa 2010 Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. Freetaxusa 2010 Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. Freetaxusa 2010 Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. Freetaxusa 2010 P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. Freetaxusa 2010 , Placed in service date test. Freetaxusa 2010 Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Freetaxusa 2010 Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. Freetaxusa 2010 Qualified property: Increased section 179 deduction, Qualified property. Freetaxusa 2010 Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. Freetaxusa 2010 Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. Freetaxusa 2010 S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. Freetaxusa 2010 Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. Freetaxusa 2010 Tests for qualification, Tests to be met. Freetaxusa 2010 Substantial use, special Liberty Zone depreciation allowance, Substantial use test. Freetaxusa 2010 Suggestions, Comments and suggestions. Freetaxusa 2010 T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. Freetaxusa 2010 Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. Freetaxusa 2010 TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. Freetaxusa 2010 Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. Freetaxusa 2010 Prev  Up     Home   More Online Publications
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

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To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
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Page Last Reviewed or Updated: 09-Dec-2013

The Freetaxusa 2010

Freetaxusa 2010 9. Freetaxusa 2010   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. Freetaxusa 2010 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Freetaxusa 2010 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Freetaxusa 2010 See Table 9-1 for a list of tax treaty countries. Freetaxusa 2010 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Freetaxusa 2010 See Income Entitled to Tax Treaty Benefits in chapter 8. Freetaxusa 2010 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. Freetaxusa 2010 Useful Items - You may want to see: Publication 901 U. Freetaxusa 2010 S. Freetaxusa 2010 Tax Treaties Form (and Instructions) 1040NR U. Freetaxusa 2010 S. Freetaxusa 2010 Nonresident Alien Income Tax Return 1040NR-EZ U. Freetaxusa 2010 S. Freetaxusa 2010 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. Freetaxusa 2010 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Freetaxusa 2010 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%. Freetaxusa 2010 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Freetaxusa 2010 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Freetaxusa 2010 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. Freetaxusa 2010 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. Freetaxusa 2010 Example. Freetaxusa 2010 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. Freetaxusa 2010 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. Freetaxusa 2010 His dividends are not effectively connected with that business. Freetaxusa 2010 He has no deductions other than his own personal exemption. Freetaxusa 2010 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. Freetaxusa 2010 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. Freetaxusa 2010 The conditions for claiming the exemptions vary under each tax treaty. Freetaxusa 2010 For more information about the conditions under a particular tax treaty, see Publication 901. Freetaxusa 2010 Or, you may download the complete text of most U. Freetaxusa 2010 S. Freetaxusa 2010 tax treaties at IRS. Freetaxusa 2010 gov. Freetaxusa 2010 Technical explanations for many of those treaties are also available at that site. Freetaxusa 2010 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Freetaxusa 2010 These types of income may be exempt from U. Freetaxusa 2010 S. Freetaxusa 2010 tax or may be subject to a reduced rate of tax. Freetaxusa 2010 For more information, see Publication 901 or the applicable tax treaty. Freetaxusa 2010 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. Freetaxusa 2010 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. Freetaxusa 2010 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Freetaxusa 2010 Spending part of a day in the United States counts as a day of presence. Freetaxusa 2010 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. Freetaxusa 2010 Note. Freetaxusa 2010 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. Freetaxusa 2010 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. Freetaxusa 2010 S. Freetaxusa 2010 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Freetaxusa 2010 Many treaties also provide an exemption for engaging in research. Freetaxusa 2010 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Freetaxusa 2010 A substantial part of that person's time must be devoted to those duties. Freetaxusa 2010 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. Freetaxusa 2010 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Freetaxusa 2010 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Freetaxusa 2010 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Freetaxusa 2010 However, a difference exists among treaties as to who qualifies for this benefit. Freetaxusa 2010 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Freetaxusa 2010 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Freetaxusa 2010 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Freetaxusa 2010 Chapter 10 of this publication also has information for employees of foreign governments. Freetaxusa 2010 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. Freetaxusa 2010 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. Freetaxusa 2010 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Freetaxusa 2010 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Freetaxusa 2010 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Freetaxusa 2010 Generally, gains from the sale or exchange of real property located in the United States are taxable. Freetaxusa 2010 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Freetaxusa 2010 U. Freetaxusa 2010 S. Freetaxusa 2010 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. Freetaxusa 2010 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Freetaxusa 2010 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Freetaxusa 2010 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Freetaxusa 2010 See Reporting Treaty Benefits Claimed . Freetaxusa 2010 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Freetaxusa 2010 S. Freetaxusa 2010 tax under the treaty. Freetaxusa 2010 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). Freetaxusa 2010 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Freetaxusa 2010 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Freetaxusa 2010 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Freetaxusa 2010 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Freetaxusa 2010 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. Freetaxusa 2010 Include this tax on Form 1040, line 61. Freetaxusa 2010 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Freetaxusa 2010 Example. Freetaxusa 2010 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Freetaxusa 2010 S. Freetaxusa 2010 -France income tax treaty, receives French social security benefits. Freetaxusa 2010 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Freetaxusa 2010 Mr. Freetaxusa 2010 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Freetaxusa 2010 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Freetaxusa 2010 S. Freetaxusa 2010 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Freetaxusa 2010 S. Freetaxusa 2010 income tax purposes as if they were received under the social security legislation of the United States. Freetaxusa 2010 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. Freetaxusa 2010 You are not required to file a Form 8833 for those benefits. Freetaxusa 2010 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. Freetaxusa 2010 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Freetaxusa 2010 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Freetaxusa 2010 S. Freetaxusa 2010 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). Freetaxusa 2010 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Freetaxusa 2010 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Freetaxusa 2010 S. Freetaxusa 2010 -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). Freetaxusa 2010 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. Freetaxusa 2010 Saving clause. Freetaxusa 2010   Most tax treaties have a saving clause. Freetaxusa 2010 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Freetaxusa 2010 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Freetaxusa 2010 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. Freetaxusa 2010 Read the treaty to find out if it has a saving clause and an exception to it. Freetaxusa 2010 Time limit for claiming treaty exemptions. Freetaxusa 2010   Many treaties limit the number of years you can claim a treaty exemption. Freetaxusa 2010 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Freetaxusa 2010 Once you reach this limit, you can no longer claim the treaty exemption. Freetaxusa 2010 See the treaty or Publication 901 for the time limits that apply. Freetaxusa 2010 How to report income on your tax return. Freetaxusa 2010   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Freetaxusa 2010 S. Freetaxusa 2010 tax under the treaty. Freetaxusa 2010 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). Freetaxusa 2010 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Freetaxusa 2010 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Freetaxusa 2010 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Freetaxusa 2010 Example. Freetaxusa 2010 Mr. Freetaxusa 2010 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Freetaxusa 2010 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Freetaxusa 2010 S. Freetaxusa 2010 tax in those years under Article 20 of the U. Freetaxusa 2010 S. Freetaxusa 2010 -People's Republic of China income tax treaty. Freetaxusa 2010 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Freetaxusa 2010 Even though Mr. Freetaxusa 2010 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. Freetaxusa 2010 S. Freetaxusa 2010 -People's Republic of China treaty dated April 30, 1984. Freetaxusa 2010 Mr. Freetaxusa 2010 Yu should submit Form W-9 and the required statement to the payor. Freetaxusa 2010 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. Freetaxusa 2010 See below, for the situations where you are not required to file Form 8833. Freetaxusa 2010 You must file a U. Freetaxusa 2010 S. Freetaxusa 2010 tax return and Form 8833 if you claim the following treaty benefits. Freetaxusa 2010 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Freetaxusa 2010 S. Freetaxusa 2010 real property interest based on a treaty. Freetaxusa 2010 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Freetaxusa 2010 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. Freetaxusa 2010 These are the more common situations for which Form 8833 is required. Freetaxusa 2010 Exceptions. Freetaxusa 2010   You do not have to file Form 8833 for any of the following situations. Freetaxusa 2010 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. Freetaxusa 2010 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. Freetaxusa 2010 This includes taxable scholarship and fellowship grants. Freetaxusa 2010 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Freetaxusa 2010 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. Freetaxusa 2010 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Freetaxusa 2010 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. Freetaxusa 2010 S. Freetaxusa 2010 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Freetaxusa 2010 S. Freetaxusa 2010 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Freetaxusa 2010 S. Freetaxusa 2010 financial institution, qualified intermediary, or withholding foreign partnership or trust. Freetaxusa 2010 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. Freetaxusa 2010 Penalty for failure to provide required information on Form 8833. Freetaxusa 2010   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. Freetaxusa 2010 Additional information. Freetaxusa 2010   For additional information, see section 301. Freetaxusa 2010 6114-1(c) of the Income Tax Regulations. Freetaxusa 2010 Table 9-1. Freetaxusa 2010 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Freetaxusa 2010 D. Freetaxusa 2010 ) Australia TIAS 10773 Dec. Freetaxusa 2010 1, 1983 1986-2 C. Freetaxusa 2010 B. Freetaxusa 2010 220 1986-2 C. Freetaxusa 2010 B. Freetaxusa 2010 246 Protocol TIAS Jan. Freetaxusa 2010 1, 2004     Austria TIAS Jan. Freetaxusa 2010 1, 1999     Bangladesh TIAS Jan. Freetaxusa 2010 1, 2007     Barbados TIAS 11090 Jan. Freetaxusa 2010 1, 1984 1991-2 C. Freetaxusa 2010 B. Freetaxusa 2010 436 1991-2 C. Freetaxusa 2010 B. Freetaxusa 2010 466 Protocol TIAS Jan. Freetaxusa 2010 1, 1994     Protocol TIAS Jan. Freetaxusa 2010 1, 2005     Belgium TIAS Jan. Freetaxusa 2010 1, 2008     Bulgaria TIAS Jan. Freetaxusa 2010 1, 2009     Canada2 TIAS 11087 Jan. Freetaxusa 2010 1, 1985 1986-2 C. Freetaxusa 2010 B. Freetaxusa 2010 258 1987-2 C. Freetaxusa 2010 B. Freetaxusa 2010 298 Protocol TIAS Jan. Freetaxusa 2010 1, 1996     Protocol TIAS Dec. Freetaxusa 2010 16, 1997     Protocol TIAS Jan. Freetaxusa 2010 1, 2009     China, People's Republic of TIAS 12065 Jan. Freetaxusa 2010 1, 1987 1988-1 C. Freetaxusa 2010 B. Freetaxusa 2010 414 1988-1 C. Freetaxusa 2010 B. Freetaxusa 2010 447 Commonwealth of Independent States3 TIAS 8225 Jan. Freetaxusa 2010 1, 1976 1976-2 C. Freetaxusa 2010 B. Freetaxusa 2010 463 1976-2 C. Freetaxusa 2010 B. Freetaxusa 2010 475 Cyprus TIAS 10965 Jan. Freetaxusa 2010 1, 1986 1989-2 C. Freetaxusa 2010 B. Freetaxusa 2010 280 1989-2 C. Freetaxusa 2010 B. Freetaxusa 2010 314 Czech Republic TIAS Jan. Freetaxusa 2010 1, 1993     Denmark TIAS Jan. Freetaxusa 2010 1, 2001     Protocol TIAS Jan. Freetaxusa 2010 1, 2008     Egypt TIAS 10149 Jan. Freetaxusa 2010 1, 1982 1982-1 C. Freetaxusa 2010 B. Freetaxusa 2010 219 1982-1 C. Freetaxusa 2010 B. Freetaxusa 2010 243 Estonia TIAS Jan. Freetaxusa 2010 1, 2000     Finland TIAS 12101 Jan. Freetaxusa 2010 1, 1991     Protocol TIAS Jan. Freetaxusa 2010 1, 2008     France TIAS Jan. Freetaxusa 2010 1, 1996     Protocol TIAS Jan. Freetaxusa 2010 1, 2007     Protocol TIAS Jan. Freetaxusa 2010 1, 2010     Germany TIAS Jan. Freetaxusa 2010 1, 1990     Protocol TIAS Jan. Freetaxusa 2010 1, 2008     Greece TIAS 2902 Jan. Freetaxusa 2010 1, 1953 1958-2 C. Freetaxusa 2010 B. Freetaxusa 2010 1054 T. Freetaxusa 2010 D. Freetaxusa 2010 6109, 1954-2 C. Freetaxusa 2010 B. Freetaxusa 2010 638 Hungary TIAS 9560 Jan. Freetaxusa 2010 1, 1980 1980-1 C. Freetaxusa 2010 B. Freetaxusa 2010 333 1980-1 C. Freetaxusa 2010 B. Freetaxusa 2010 354 Iceland TIAS Jan. Freetaxusa 2010 1, 2009     India TIAS Jan. Freetaxusa 2010 1, 1991     Indonesia TIAS 11593 Jan. Freetaxusa 2010 1, 1990     Ireland TIAS Jan. Freetaxusa 2010 1, 1998     Israel TIAS Jan. Freetaxusa 2010 1, 1995     Italy TIAS Jan. Freetaxusa 2010 1, 2010     Jamaica TIAS 10207 Jan. Freetaxusa 2010 1, 1982 1982-1 C. Freetaxusa 2010 B. Freetaxusa 2010 257 1982-1 C. Freetaxusa 2010 B. Freetaxusa 2010 291 Japan TIAS Jan. Freetaxusa 2010 1, 2005     Kazakhstan TIAS Jan. Freetaxusa 2010 1, 1996     Korea, South TIAS 9506 Jan. Freetaxusa 2010 1, 1980 1979-2 C. Freetaxusa 2010 B. Freetaxusa 2010 435 1979-2 C. Freetaxusa 2010 B. Freetaxusa 2010 458 Latvia TIAS Jan. Freetaxusa 2010 1, 2000     Lithuania TIAS Jan. Freetaxusa 2010 1, 2000     Luxembourg TIAS Jan. Freetaxusa 2010 1, 2001     Malta TIAS Jan. Freetaxusa 2010 1, 2011     Mexico TIAS Jan. Freetaxusa 2010 1, 1994 1994-2 C. Freetaxusa 2010 B. Freetaxusa 2010 424 1994-2 C. Freetaxusa 2010 B. Freetaxusa 2010 489 Protocol TIAS Oct. Freetaxusa 2010 26, 1995     Protocol TIAS Jan. Freetaxusa 2010 1, 2004     Morocco TIAS 10195 Jan. Freetaxusa 2010 1, 1981 1982-2 C. Freetaxusa 2010 B. Freetaxusa 2010 405 1982-2 C. Freetaxusa 2010 B. Freetaxusa 2010 427 Netherlands TIAS Jan. Freetaxusa 2010 1, 1994     Protocol TIAS Jan. Freetaxusa 2010 1, 2005     New Zealand TIAS 10772 Nov. Freetaxusa 2010 2, 1983 1990-2 C. Freetaxusa 2010 B. Freetaxusa 2010 274 1990-2 C. Freetaxusa 2010 B. Freetaxusa 2010 303 Protocol TIAS Jan. Freetaxusa 2010 1, 2011     Norway TIAS 7474 Jan. Freetaxusa 2010 1, 1971 1973-1 C. Freetaxusa 2010 B. Freetaxusa 2010 669 1973-1 C. Freetaxusa 2010 B. Freetaxusa 2010 693 Protocol TIAS 10205 Jan. Freetaxusa 2010 1, 1982 1982-2 C. Freetaxusa 2010 B. Freetaxusa 2010 440 1982-2 C. Freetaxusa 2010 B. Freetaxusa 2010 454 Pakistan TIAS 4232 Jan. Freetaxusa 2010 1, 1959 1960-2 C. Freetaxusa 2010 B. Freetaxusa 2010 646 T. Freetaxusa 2010 D. Freetaxusa 2010 6431, 1960-1 C. Freetaxusa 2010 B. Freetaxusa 2010 755 Philippines TIAS 10417 Jan. Freetaxusa 2010 1, 1983 1984-2 C. Freetaxusa 2010 B. Freetaxusa 2010 384 1984-2 C. Freetaxusa 2010 B. Freetaxusa 2010 412 Poland TIAS 8486 Jan. Freetaxusa 2010 1, 1974 1977-1 C. Freetaxusa 2010 B. Freetaxusa 2010 416 1977-1 C. Freetaxusa 2010 B. Freetaxusa 2010 427 Portugal TIAS Jan. Freetaxusa 2010 1, 1996     Romania TIAS 8228 Jan. Freetaxusa 2010 1, 1974 1976-2 C. Freetaxusa 2010 B. Freetaxusa 2010 492 1976-2 C. Freetaxusa 2010 B. Freetaxusa 2010 504 Russia TIAS Jan. Freetaxusa 2010 1, 1994     Slovak Republic TIAS Jan. Freetaxusa 2010 1, 1993     Slovenia TIAS Jan. Freetaxusa 2010 1, 2002     South Africa TIAS Jan. Freetaxusa 2010 1, 1998     Spain TIAS Jan. Freetaxusa 2010 1, 1991     Sri Lanka TIAS Jan. Freetaxusa 2010 1, 2004     Sweden TIAS Jan. Freetaxusa 2010 1, 1996     Protocol TIAS Jan. Freetaxusa 2010 1, 2007     Switzerland TIAS Jan. Freetaxusa 2010 1, 1998     Thailand TIAS Jan. Freetaxusa 2010 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Freetaxusa 2010 1, 1970 1971-2 C. Freetaxusa 2010 B. Freetaxusa 2010 479   Tunisia TIAS Jan. Freetaxusa 2010 1, 1990     Turkey TIAS Jan. Freetaxusa 2010 1, 1998     Ukraine TIAS Jan. Freetaxusa 2010 1, 2001     United Kingdom TIAS Jan. Freetaxusa 2010 1, 2004     Venezuela TIAS Jan. Freetaxusa 2010 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. Freetaxusa 2010 3The U. Freetaxusa 2010 S. Freetaxusa 2010 -U. Freetaxusa 2010 S. Freetaxusa 2010 S. Freetaxusa 2010 R. Freetaxusa 2010 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Freetaxusa 2010 Prev  Up  Next   Home   More Online Publications