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How Can I Amend My Tax Return

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How Can I Amend My Tax Return

How can i amend my tax return Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. How can i amend my tax return Ordering forms and publications. How can i amend my tax return Tax questions. How can i amend my tax return What's New Alternative minimum tax exemption increased. How can i amend my tax return  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). How can i amend my tax return Earned income credit. How can i amend my tax return  The maximum amount of income you can earn and still get the credit has increased. How can i amend my tax return You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. How can i amend my tax return For more information, see Earned Income Credit , later. How can i amend my tax return Exemption phaseout. How can i amend my tax return  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. How can i amend my tax return For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. How can i amend my tax return For more information, see Phaseout of Exemptions in Publication 501. How can i amend my tax return Limit on itemized deductions. How can i amend my tax return   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. How can i amend my tax return See Overall limitation , later. How can i amend my tax return Medical and dental expenses. How can i amend my tax return   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. How can i amend my tax return 5% of their adjusted gross income (10% for taxpayers under 65). How can i amend my tax return Same-sex marriages. How can i amend my tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How can i amend my tax return For more information, see Publication 501. How can i amend my tax return Reminders Future developments. How can i amend my tax return  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. How can i amend my tax return irs. How can i amend my tax return gov/pub554. How can i amend my tax return Tax return preparers. How can i amend my tax return  Choose your preparer carefully. How can i amend my tax return If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. How can i amend my tax return Remember, however, that you are still responsible for the accuracy of every item entered on your return. How can i amend my tax return If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. How can i amend my tax return Sale of home by surviving spouse. How can i amend my tax return  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. How can i amend my tax return For more information, see Sale of Home , later. How can i amend my tax return Third party designee. How can i amend my tax return  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. How can i amend my tax return This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. How can i amend my tax return It also allows your designee to perform certain actions. How can i amend my tax return See your income tax return instructions for details. How can i amend my tax return Employment tax withholding. How can i amend my tax return  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. How can i amend my tax return Photographs of missing children. How can i amend my tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How can i amend my tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How can i amend my tax return 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. How can i amend my tax return Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. How can i amend my tax return The publication will help you determine if you need to file a return and, if so, what items to report on your return. How can i amend my tax return Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. How can i amend my tax return Table I has a list of questions you may have about filing your federal tax return. How can i amend my tax return To the right of each question is the location of the answer in this publication. How can i amend my tax return Also, at the back of this publication there is an index to help you search for the topic you need. How can i amend my tax return While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. How can i amend my tax return The following are some examples. How can i amend my tax return Higher gross income threshold for filing. How can i amend my tax return You must be age 65 or older at the end of the year to get this benefit. How can i amend my tax return You are considered age 65 on the day before your 65th birthday. How can i amend my tax return Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. How can i amend my tax return Higher standard deduction. How can i amend my tax return If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. How can i amend my tax return You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. How can i amend my tax return Credit for the elderly or the disabled. How can i amend my tax return If you qualify, you may benefit from the credit for the elderly or the disabled. How can i amend my tax return To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. How can i amend my tax return Return preparation assistance. How can i amend my tax return   The IRS wants to make it easier for you to file your federal tax return. How can i amend my tax return You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. How can i amend my tax return Volunteer Income Tax Assistance and Tax Counseling for the Elderly. How can i amend my tax return   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. How can i amend my tax return For the VITA/TCE site nearest you, contact your local IRS office. How can i amend my tax return For more information, see Free help with your tax return under How To Get Tax Help. How can i amend my tax return   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. How can i amend my tax return When asked, be ready to press in or speak your 5-digit ZIP code. How can i amend my tax return Or, you can visit their website on the Internet at www. How can i amend my tax return aarp. How can i amend my tax return org/money/taxaide. How can i amend my tax return Comments and suggestions. How can i amend my tax return   We welcome your comments about this publication and your suggestions for future editions. How can i amend my tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How can i amend my tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How can i amend my tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How can i amend my tax return   You can send your comments from www. How can i amend my tax return irs. How can i amend my tax return gov/formspubs/. How can i amend my tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. How can i amend my tax return ”   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. How can i amend my tax return Ordering forms and publications. How can i amend my tax return   Visit www. How can i amend my tax return irs. How can i amend my tax return 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 business days after your request is received. How can i amend my tax return Internal Revenue Service 1201 N. How can i amend my tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How can i amend my tax return   If you have a tax question, check the information available on IRS. How can i amend my tax return gov or call 1-800-829-1040. How can i amend my tax return We cannot answer tax questions sent to either of the above addresses. How can i amend my tax return Table I. How can i amend my tax return What You Should Know About Federal Taxes Note. How can i amend my tax return The following is a list of questions you may have about filling out your federal income tax return. How can i amend my tax return  To the right of each question is the location of the answer in this publication. How can i amend my tax return What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. How can i amend my tax return Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. How can i amend my tax return How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. How can i amend my tax return Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. How can i amend my tax return What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. How can i amend my tax return How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. How can i amend my tax return Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. How can i amend my tax return What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. How can i amend my tax return Must I make estimated tax payments? See chapter 6. How can i amend my tax return How do I contact the IRS or get more information? See chapter 7. 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How can i amend my tax return 6. How can i amend my tax return   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. How can i amend my tax return Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. How can i amend my tax return Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. How can i amend my tax return S. How can i amend my tax return Tax Treaties See chapter 7 for information about getting these publications. How can i amend my tax return Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. How can i amend my tax return See Table 6-1 at the end of this chapter for a list of these countries. How can i amend my tax return Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. How can i amend my tax return If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. How can i amend my tax return Treaty benefits generally are available to residents of the United States. How can i amend my tax return They generally are not available to U. How can i amend my tax return S. How can i amend my tax return citizens who do not reside in the United States. How can i amend my tax return However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. How can i amend my tax return S. How can i amend my tax return citizens residing in the treaty countries. How can i amend my tax return U. How can i amend my tax return S. How can i amend my tax return citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. How can i amend my tax return Certification of U. How can i amend my tax return S. How can i amend my tax return residency. How can i amend my tax return   Use Form 8802, Application for United States Residency Certification, to request certification of U. How can i amend my tax return S. How can i amend my tax return residency for purposes of claiming benefits under a tax treaty. How can i amend my tax return Certification can be requested for the current and any prior calendar years. How can i amend my tax return You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. How can i amend my tax return Common Benefits Some common tax treaty benefits are explained below. How can i amend my tax return The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. How can i amend my tax return Benefits provided by certain treaties are not provided by others. How can i amend my tax return Personal service income. How can i amend my tax return If you are a U. How can i amend my tax return S. How can i amend my tax return resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. How can i amend my tax return Professors and teachers. How can i amend my tax return If you are a U. How can i amend my tax return S. How can i amend my tax return resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. How can i amend my tax return Students, trainees, and apprentices. How can i amend my tax return If you are a U. How can i amend my tax return S. How can i amend my tax return resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. How can i amend my tax return Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. How can i amend my tax return Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. How can i amend my tax return Pensions and annuities. How can i amend my tax return If you are a U. How can i amend my tax return S. How can i amend my tax return resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. How can i amend my tax return Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. How can i amend my tax return Investment income. How can i amend my tax return If you are a U. How can i amend my tax return S. How can i amend my tax return resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. How can i amend my tax return Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. How can i amend my tax return Tax credit provisions. How can i amend my tax return If you are a U. How can i amend my tax return S. How can i amend my tax return resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. How can i amend my tax return Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. How can i amend my tax return S. How can i amend my tax return tax on the income. How can i amend my tax return Nondiscrimination provisions. How can i amend my tax return Most U. How can i amend my tax return S. How can i amend my tax return tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. How can i amend my tax return S. How can i amend my tax return citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. How can i amend my tax return Saving clauses. How can i amend my tax return U. How can i amend my tax return S. How can i amend my tax return treaties contain saving clauses that provide that the treaties do not affect the U. How can i amend my tax return S. How can i amend my tax return taxation of its own citizens and residents. How can i amend my tax return As a result, U. How can i amend my tax return S. How can i amend my tax return citizens and residents generally cannot use the treaty to reduce their U. How can i amend my tax return S. How can i amend my tax return tax liability. How can i amend my tax return However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. How can i amend my tax return S. How can i amend my tax return citizens or residents. How can i amend my tax return It is important that you examine the applicable saving clause to determine if an exception applies. How can i amend my tax return More information on treaties. How can i amend my tax return   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. How can i amend my tax return Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. How can i amend my tax return S. How can i amend my tax return ” appears in the treaty exemption discussions in Publication 901. How can i amend my tax return   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. How can i amend my tax return Competent Authority Assistance If you are a U. How can i amend my tax return S. How can i amend my tax return citizen or resident alien, you can request assistance from the U. How can i amend my tax return S. How can i amend my tax return competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. How can i amend my tax return You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. How can i amend my tax return The U. How can i amend my tax return S. How can i amend my tax return competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. How can i amend my tax return Effect of request for assistance. How can i amend my tax return   If your request provides a basis for competent authority assistance, the U. How can i amend my tax return S. How can i amend my tax return competent authority generally will consult with the treaty country competent authority on how to resolve the situation. How can i amend my tax return How to make your request. How can i amend my tax return   It is important that you make your request for competent authority consideration as soon as either of the following occurs. How can i amend my tax return You are denied treaty benefits. How can i amend my tax return Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. How can i amend my tax return   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. How can i amend my tax return Some of the steps you should consider taking include the following. How can i amend my tax return Filing a protective claim for credit or refund of U. How can i amend my tax return S. How can i amend my tax return taxes. How can i amend my tax return Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. How can i amend my tax return Avoiding the lapse or termination of your right to appeal any tax determination. How can i amend my tax return Complying with all applicable procedures for invoking competent authority consideration. How can i amend my tax return Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. How can i amend my tax return S. How can i amend my tax return or treaty country tax. How can i amend my tax return Taxpayers can consult with the U. How can i amend my tax return S. How can i amend my tax return competent authority to determine whether they need to take protective steps and when any required steps need to be taken. How can i amend my tax return   The request should contain all essential items of information, including the following items. How can i amend my tax return A reference to the treaty and the treaty provisions on which the request is based. How can i amend my tax return The years and amounts involved in both U. How can i amend my tax return S. How can i amend my tax return dollars and foreign currency. How can i amend my tax return A brief description of the issues for which competent authority assistance is requested. How can i amend my tax return   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. How can i amend my tax return Revenue Procedure 2006-54 is available at www. How can i amend my tax return irs. How can i amend my tax return gov/irb/2006-49_IRB/ar13. How can i amend my tax return html. How can i amend my tax return   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. How can i amend my tax return S. How can i amend my tax return competent authority assistance under tax treaties. How can i amend my tax return As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. How can i amend my tax return    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. How can i amend my tax return   In the case of U. How can i amend my tax return S. How can i amend my tax return - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. How can i amend my tax return If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. How can i amend my tax return Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. How can i amend my tax return This table is updated through October 31, 2013. How can i amend my tax return You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. How can i amend my tax return You can obtain the text of most U. How can i amend my tax return S. How can i amend my tax return treaties at IRS. How can i amend my tax return gov. How can i amend my tax return You also can request the text of treaties from the Department of Treasury at the following address. How can i amend my tax return Department of Treasury Office of Business and Public Liaison Rm. How can i amend my tax return 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. How can i amend my tax return S. How can i amend my tax return Virgin Islands, you can call the IRS at 1-800-829-1040. How can i amend my tax return Table 6–1. How can i amend my tax return List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. How can i amend my tax return D. How can i amend my tax return ) Australia TIAS 10773 Dec. How can i amend my tax return 1, 1983 1986-2 C. How can i amend my tax return B. How can i amend my tax return 220 1986-2 C. How can i amend my tax return B. How can i amend my tax return 246 Protocol TIAS Jan. How can i amend my tax return 1, 2004     Austria TIAS Jan. How can i amend my tax return 1, 1999     Bangladesh TIAS Jan. How can i amend my tax return 1, 2007     Barbados TIAS 11090 Jan. How can i amend my tax return 1, 1984 1991-2 C. How can i amend my tax return B. How can i amend my tax return 436 1991-2 C. How can i amend my tax return B. How can i amend my tax return 466 Protocol TIAS Jan. How can i amend my tax return 1, 2005     Belgium TIAS Jan. How can i amend my tax return 1, 2008     Bulgaria TIAS Jan. How can i amend my tax return 1, 2009     Canada2 TIAS 11087 Jan. How can i amend my tax return 1, 1985 1986-2 C. How can i amend my tax return B. How can i amend my tax return 258 1987-2 C. How can i amend my tax return B. How can i amend my tax return 298 Protocol TIAS Jan. How can i amend my tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. How can i amend my tax return 1, 1987 1988-1 C. How can i amend my tax return B. How can i amend my tax return 414 1988-1 C. How can i amend my tax return B. How can i amend my tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. How can i amend my tax return 1, 1976 1976-2 C. How can i amend my tax return B. How can i amend my tax return 463 1976-2 C. How can i amend my tax return B. How can i amend my tax return 475 Cyprus TIAS 10965 Jan. How can i amend my tax return 1, 1986 1989-2 C. How can i amend my tax return B. How can i amend my tax return 280 1989-2 C. How can i amend my tax return B. How can i amend my tax return 314 Czech Republic TIAS Jan. How can i amend my tax return 1, 1993     Denmark TIAS Jan. How can i amend my tax return 1, 2001     Protocol TIAS Jan. How can i amend my tax return 1, 2008     Egypt TIAS 10149 Jan. How can i amend my tax return 1, 1982 1982-1 C. How can i amend my tax return B. How can i amend my tax return 219 1982-1 C. How can i amend my tax return B. How can i amend my tax return 243 Estonia TIAS Jan. How can i amend my tax return 1, 2000     Finland TIAS 12101 Jan. How can i amend my tax return 1, 1991     Protocol TIAS Jan. How can i amend my tax return 1, 2008     France TIAS Jan. How can i amend my tax return 1, 1996     Protocol TIAS Jan. How can i amend my tax return 1, 2009     Germany TIAS Jan. How can i amend my tax return 1, 1990     Protocol TIAS Jan. How can i amend my tax return 1, 2008     Greece TIAS 2902 Jan. How can i amend my tax return 1, 1953 1958-2 C. How can i amend my tax return B. How can i amend my tax return 1054 T. How can i amend my tax return D. How can i amend my tax return 6109, 1954-2 C. How can i amend my tax return B. How can i amend my tax return 638 Hungary TIAS 9560 Jan. How can i amend my tax return 1, 1980 1980-1 C. How can i amend my tax return B. How can i amend my tax return 333 1980-1 C. How can i amend my tax return B. How can i amend my tax return 354 Iceland TIAS 8151 Jan. How can i amend my tax return 1, 2009     India TIAS Jan. How can i amend my tax return 1, 1991     Indonesia TIAS 11593 Jan. How can i amend my tax return 1, 1990     Ireland TIAS Jan. How can i amend my tax return 1, 1998     Israel TIAS Jan. How can i amend my tax return 1, 1995     Italy TIAS Jan. How can i amend my tax return 1, 2010     Jamaica TIAS 10207 Jan. How can i amend my tax return 1, 1982 1982-1 C. How can i amend my tax return B. How can i amend my tax return 257 1982-1 C. How can i amend my tax return B. How can i amend my tax return 291 Japan TIAS Jan. How can i amend my tax return 1, 2005     Kazakhstan TIAS Jan. How can i amend my tax return 1, 1996     Korea, South TIAS 9506 Jan. How can i amend my tax return 1, 1980 1979-2 C. How can i amend my tax return B. How can i amend my tax return 435 1979-2 C. How can i amend my tax return B. How can i amend my tax return 458 Latvia TIAS Jan. How can i amend my tax return 1, 2000     Lithuania TIAS Jan. How can i amend my tax return 1, 2000     Luxembourg TIAS Jan. How can i amend my tax return 1, 2001     Malta TIAS Jan. How can i amend my tax return 1, 2011     Mexico TIAS Jan. How can i amend my tax return 1,1994     Protocol TIAS Jan. How can i amend my tax return 1, 2004               Table 6–1 (continued). How can i amend my tax return Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. How can i amend my tax return D. How can i amend my tax return ) Morocco TIAS 10195 Jan. How can i amend my tax return 1, 1981 1982-2 C. How can i amend my tax return B. How can i amend my tax return 405 1982-2 C. How can i amend my tax return B. How can i amend my tax return 427 Netherlands TIAS Jan. How can i amend my tax return 1, 1994     Protocol TIAS Jan. How can i amend my tax return 1, 2005     New Zealand TIAS 10772 Nov. How can i amend my tax return 2, 1983 1990-2 C. How can i amend my tax return B. How can i amend my tax return 274 1990-2 C. How can i amend my tax return B. How can i amend my tax return 303 Protocol TIAS Jan. How can i amend my tax return 1, 2011     Norway TIAS 7474 Jan. How can i amend my tax return 1, 1971 1973-1 C. How can i amend my tax return B. How can i amend my tax return 669 1973-1 C. How can i amend my tax return B. How can i amend my tax return 693 Protocol TIAS 10205 Jan. How can i amend my tax return 1, 1982 1982-2 C. How can i amend my tax return B. How can i amend my tax return 440 1982-2 C. How can i amend my tax return B. How can i amend my tax return 454 Pakistan TIAS 4232 Jan. How can i amend my tax return 1, 1959 1960-2 C. How can i amend my tax return B. How can i amend my tax return 646 T. How can i amend my tax return D. How can i amend my tax return 6431, 1960-1 C. How can i amend my tax return B. How can i amend my tax return 755 Philippines TIAS 10417 Jan. How can i amend my tax return 1, 1983 1984-2 C. How can i amend my tax return B. How can i amend my tax return 384 1984-2 C. How can i amend my tax return B. How can i amend my tax return 412 Poland TIAS 8486 Jan. How can i amend my tax return 1, 1974 1977-1 C. How can i amend my tax return B. How can i amend my tax return 416 1977-1 C. How can i amend my tax return B. How can i amend my tax return 427 Portugal TIAS Jan. How can i amend my tax return 1, 1996     Romania TIAS 8228 Jan. How can i amend my tax return 1, 1974 1976-2 C. How can i amend my tax return B. How can i amend my tax return 492 1976-2 C. How can i amend my tax return B. How can i amend my tax return 504 Russia TIAS Jan. How can i amend my tax return 1, 1994     Slovak Republic TIAS Jan. How can i amend my tax return 1, 1993     Slovenia TIAS Jan. How can i amend my tax return 1, 2002     South Africa TIAS Jan. How can i amend my tax return 1, 1998     Spain TIAS Jan. How can i amend my tax return 1, 1991     Sri Lanka TIAS Jan. How can i amend my tax return 1, 2004     Sweden TIAS Jan. How can i amend my tax return 1, 1996     Protocol TIAS Jan. How can i amend my tax return 1, 2007     Switzerland TIAS Jan. How can i amend my tax return 1, 1998     Thailand TIAS Jan. How can i amend my tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. How can i amend my tax return 1, 1970 1971-2 C. How can i amend my tax return B. How can i amend my tax return 479   Tunisia TIAS Jan. How can i amend my tax return 1, 1990     Turkey TIAS Jan. How can i amend my tax return 1, 1998     Ukraine TIAS Jan. How can i amend my tax return 1, 2001     United Kingdom TIAS Jan. How can i amend my tax return 1, 2004     Venezuela TIAS Jan. How can i amend my tax return 1, 2000      1(TIAS) — Treaties and Other International Act Series. How can i amend my tax return  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. How can i amend my tax return 3The U. How can i amend my tax return S. How can i amend my tax return -U. How can i amend my tax return S. How can i amend my tax return S. How can i amend my tax return R. How can i amend my tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. How can i amend my tax return Prev  Up  Next   Home   More Online Publications