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