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How Do I Do My 2010 Taxes

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How Do I Do My 2010 Taxes

How do i do my 2010 taxes Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How do i do my 2010 taxes Tax questions. How do i do my 2010 taxes Useful Items - You may want to see: What's New Who must file. How do i do my 2010 taxes   In some cases, the amount of income you can receive before you must file a tax return has increased. How do i do my 2010 taxes Table 1 shows the filing requirements for most taxpayers. How do i do my 2010 taxes Exemption amount. How do i do my 2010 taxes  The amount you can deduct for each exemption has increased. How do i do my 2010 taxes It was $3,800 for 2012. How do i do my 2010 taxes It is $3,900 for 2013. How do i do my 2010 taxes Exemption phaseout. How do i do my 2010 taxes  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. How do i do my 2010 taxes 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 do i do my 2010 taxes See Phaseout of Exemptions , later. How do i do my 2010 taxes Standard deduction increased. How do i do my 2010 taxes   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. How do i do my 2010 taxes The amount depends on your filing status. How do i do my 2010 taxes You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. How do i do my 2010 taxes Same-sex marriages. How do i do my 2010 taxes . How do i do my 2010 taxes  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 do i do my 2010 taxes See Same-sex marriage under Marital Status, later. How do i do my 2010 taxes If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. How do i do my 2010 taxes For details on filing amended returns, see Joint Return After Separate Returns . How do i do my 2010 taxes Reminders Future developments. How do i do my 2010 taxes  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. How do i do my 2010 taxes irs. How do i do my 2010 taxes gov/pub501. How do i do my 2010 taxes Taxpayer identification number for aliens. How do i do my 2010 taxes   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). How do i do my 2010 taxes Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. How do i do my 2010 taxes See Form W-7, Application for IRS Individual Taxpayer Identification Number. How do i do my 2010 taxes Also, see Social Security Numbers for Dependents , later. How do i do my 2010 taxes Photographs of missing children. How do i do my 2010 taxes   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How do i do my 2010 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i do my 2010 taxes 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 do i do my 2010 taxes Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. How do i do my 2010 taxes It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. How do i do my 2010 taxes Who Must File explains who must file an income tax return. How do i do my 2010 taxes If you have little or no gross income, reading this section will help you decide if you have to file a return. How do i do my 2010 taxes Who Should File helps you decide if you should file a return, even if you are not required to do so. How do i do my 2010 taxes Filing Status helps you determine which filing status to use. How do i do my 2010 taxes Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. How do i do my 2010 taxes It also helps determine your standard deduction and tax rate. How do i do my 2010 taxes Exemptions, which reduce your taxable income, are discussed in Exemptions . How do i do my 2010 taxes Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. How do i do my 2010 taxes Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. How do i do my 2010 taxes Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. How do i do my 2010 taxes Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. How do i do my 2010 taxes This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. How do i do my 2010 taxes In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. How do i do my 2010 taxes How To Get Tax Help explains how to get tax help from the IRS. How do i do my 2010 taxes This publication is for U. How do i do my 2010 taxes S. How do i do my 2010 taxes citizens and resident aliens only. How do i do my 2010 taxes If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. How do i do my 2010 taxes S. How do i do my 2010 taxes citizens. How do i do my 2010 taxes The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. How do i do my 2010 taxes S. How do i do my 2010 taxes Tax Guide for Aliens. How do i do my 2010 taxes Nonresident aliens. How do i do my 2010 taxes    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. How do i do my 2010 taxes S. How do i do my 2010 taxes citizens. How do i do my 2010 taxes See Publication 519. How do i do my 2010 taxes Comments and suggestions. How do i do my 2010 taxes    We welcome your comments about this publication and your suggestions for future editions. How do i do my 2010 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do i do my 2010 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i do my 2010 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i do my 2010 taxes   You can send your comments from www. How do i do my 2010 taxes irs. How do i do my 2010 taxes gov/formspubs. How do i do my 2010 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. How do i do my 2010 taxes ”   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 do i do my 2010 taxes Ordering forms and publications. How do i do my 2010 taxes    Visit www. How do i do my 2010 taxes irs. How do i do my 2010 taxes gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How do i do my 2010 taxes Internal Revenue Service 1201 N. How do i do my 2010 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i do my 2010 taxes    If you have a tax question, check the information available on IRS. How do i do my 2010 taxes gov or call 1-800-829-1040. How do i do my 2010 taxes We cannot answer tax questions sent to either of the above addresses. How do i do my 2010 taxes Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. How do i do my 2010 taxes S. How do i do my 2010 taxes Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications
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How do i do my 2010 taxes 9. How do i do my 2010 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 do my 2010 taxes Most treaties require that the nonresident alien be a resident of the treaty country to qualify. How do i do my 2010 taxes However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. How do i do my 2010 taxes See Table 9-1 for a list of tax treaty countries. How do i do my 2010 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 do my 2010 taxes See Income Entitled to Tax Treaty Benefits in chapter 8. How do i do my 2010 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 do my 2010 taxes Useful Items - You may want to see: Publication 901 U. How do i do my 2010 taxes S. How do i do my 2010 taxes Tax Treaties Form (and Instructions) 1040NR U. How do i do my 2010 taxes S. How do i do my 2010 taxes Nonresident Alien Income Tax Return 1040NR-EZ U. How do i do my 2010 taxes S. How do i do my 2010 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 do my 2010 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 do my 2010 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 do my 2010 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 do my 2010 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 do my 2010 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 do my 2010 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 do my 2010 taxes Example. How do i do my 2010 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 do my 2010 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 do my 2010 taxes His dividends are not effectively connected with that business. How do i do my 2010 taxes He has no deductions other than his own personal exemption. How do i do my 2010 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 do my 2010 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 do my 2010 taxes The conditions for claiming the exemptions vary under each tax treaty. How do i do my 2010 taxes For more information about the conditions under a particular tax treaty, see Publication 901. How do i do my 2010 taxes Or, you may download the complete text of most U. How do i do my 2010 taxes S. How do i do my 2010 taxes tax treaties at IRS. How do i do my 2010 taxes gov. How do i do my 2010 taxes Technical explanations for many of those treaties are also available at that site. How do i do my 2010 taxes Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. How do i do my 2010 taxes These types of income may be exempt from U. How do i do my 2010 taxes S. How do i do my 2010 taxes tax or may be subject to a reduced rate of tax. How do i do my 2010 taxes For more information, see Publication 901 or the applicable tax treaty. How do i do my 2010 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 do my 2010 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 do my 2010 taxes Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. How do i do my 2010 taxes Spending part of a day in the United States counts as a day of presence. How do i do my 2010 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 do my 2010 taxes Note. How do i do my 2010 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 do my 2010 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 do my 2010 taxes S. How do i do my 2010 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 do my 2010 taxes Many treaties also provide an exemption for engaging in research. How do i do my 2010 taxes Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. How do i do my 2010 taxes A substantial part of that person's time must be devoted to those duties. How do i do my 2010 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 do my 2010 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 do my 2010 taxes See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. How do i do my 2010 taxes Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. How do i do my 2010 taxes However, a difference exists among treaties as to who qualifies for this benefit. How do i do my 2010 taxes Under many treaties, aliens admitted to the United States for permanent residence do not qualify. How do i do my 2010 taxes Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. How do i do my 2010 taxes Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. How do i do my 2010 taxes Chapter 10 of this publication also has information for employees of foreign governments. How do i do my 2010 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 do my 2010 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 do my 2010 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 do my 2010 taxes See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. How do i do my 2010 taxes Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. How do i do my 2010 taxes Generally, gains from the sale or exchange of real property located in the United States are taxable. How do i do my 2010 taxes Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. How do i do my 2010 taxes U. How do i do my 2010 taxes S. How do i do my 2010 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 do my 2010 taxes (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. How do i do my 2010 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 do my 2010 taxes This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. How do i do my 2010 taxes See Reporting Treaty Benefits Claimed . How do i do my 2010 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 do my 2010 taxes S. How do i do my 2010 taxes tax under the treaty. How do i do my 2010 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 do my 2010 taxes Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How do i do my 2010 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 do my 2010 taxes On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How do i do my 2010 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 do my 2010 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 do my 2010 taxes Include this tax on Form 1040, line 61. How do i do my 2010 taxes On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. How do i do my 2010 taxes Example. How do i do my 2010 taxes Jacques Dubois, who is a resident of the United States under Article 4 of the U. How do i do my 2010 taxes S. How do i do my 2010 taxes -France income tax treaty, receives French social security benefits. How do i do my 2010 taxes Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. How do i do my 2010 taxes Mr. How do i do my 2010 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 do my 2010 taxes Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. How do i do my 2010 taxes S. How do i do my 2010 taxes resident receives social security benefits from Canada or Germany, those benefits are treated for U. How do i do my 2010 taxes S. How do i do my 2010 taxes income tax purposes as if they were received under the social security legislation of the United States. How do i do my 2010 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 do my 2010 taxes You are not required to file a Form 8833 for those benefits. How do i do my 2010 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 do my 2010 taxes Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. How do i do my 2010 taxes However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. How do i do my 2010 taxes S. How do i do my 2010 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 do my 2010 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 do my 2010 taxes Some exceptions to the saving clause apply to all resident aliens (for example, under the U. How do i do my 2010 taxes S. How do i do my 2010 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 do my 2010 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 do my 2010 taxes Saving clause. How do i do my 2010 taxes   Most tax treaties have a saving clause. How do i do my 2010 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 do my 2010 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 do my 2010 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 do my 2010 taxes Read the treaty to find out if it has a saving clause and an exception to it. How do i do my 2010 taxes Time limit for claiming treaty exemptions. How do i do my 2010 taxes   Many treaties limit the number of years you can claim a treaty exemption. How do i do my 2010 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 do my 2010 taxes Once you reach this limit, you can no longer claim the treaty exemption. How do i do my 2010 taxes See the treaty or Publication 901 for the time limits that apply. How do i do my 2010 taxes How to report income on your tax return. How do i do my 2010 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 do my 2010 taxes S. How do i do my 2010 taxes tax under the treaty. How do i do my 2010 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 do my 2010 taxes Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How do i do my 2010 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 do my 2010 taxes On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How do i do my 2010 taxes Example. How do i do my 2010 taxes Mr. How do i do my 2010 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 do my 2010 taxes He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. How do i do my 2010 taxes S. How do i do my 2010 taxes tax in those years under Article 20 of the U. How do i do my 2010 taxes S. How do i do my 2010 taxes -People's Republic of China income tax treaty. How do i do my 2010 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 do my 2010 taxes Even though Mr. How do i do my 2010 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 do my 2010 taxes S. How do i do my 2010 taxes -People's Republic of China treaty dated April 30, 1984. How do i do my 2010 taxes Mr. How do i do my 2010 taxes Yu should submit Form W-9 and the required statement to the payor. How do i do my 2010 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 do my 2010 taxes See below, for the situations where you are not required to file Form 8833. How do i do my 2010 taxes You must file a U. How do i do my 2010 taxes S. How do i do my 2010 taxes tax return and Form 8833 if you claim the following treaty benefits. How do i do my 2010 taxes You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. How do i do my 2010 taxes S. How do i do my 2010 taxes real property interest based on a treaty. How do i do my 2010 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 do my 2010 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 do my 2010 taxes These are the more common situations for which Form 8833 is required. How do i do my 2010 taxes Exceptions. How do i do my 2010 taxes   You do not have to file Form 8833 for any of the following situations. How do i do my 2010 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 do my 2010 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 do my 2010 taxes This includes taxable scholarship and fellowship grants. How do i do my 2010 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 do my 2010 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 do my 2010 taxes The payments or items of income that are otherwise required to be disclosed total no more than $10,000. How do i do my 2010 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 do my 2010 taxes S. How do i do my 2010 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 do my 2010 taxes S. How do i do my 2010 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 do my 2010 taxes S. How do i do my 2010 taxes financial institution, qualified intermediary, or withholding foreign partnership or trust. How do i do my 2010 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 do my 2010 taxes Penalty for failure to provide required information on Form 8833. How do i do my 2010 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 do my 2010 taxes Additional information. How do i do my 2010 taxes   For additional information, see section 301. How do i do my 2010 taxes 6114-1(c) of the Income Tax Regulations. How do i do my 2010 taxes Table 9-1. How do i do my 2010 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 do my 2010 taxes D. How do i do my 2010 taxes ) Australia TIAS 10773 Dec. How do i do my 2010 taxes 1, 1983 1986-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 220 1986-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 246 Protocol TIAS Jan. How do i do my 2010 taxes 1, 2004     Austria TIAS Jan. How do i do my 2010 taxes 1, 1999     Bangladesh TIAS Jan. How do i do my 2010 taxes 1, 2007     Barbados TIAS 11090 Jan. How do i do my 2010 taxes 1, 1984 1991-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 436 1991-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 466 Protocol TIAS Jan. How do i do my 2010 taxes 1, 1994     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2005     Belgium TIAS Jan. How do i do my 2010 taxes 1, 2008     Bulgaria TIAS Jan. How do i do my 2010 taxes 1, 2009     Canada2 TIAS 11087 Jan. How do i do my 2010 taxes 1, 1985 1986-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 258 1987-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 298 Protocol TIAS Jan. How do i do my 2010 taxes 1, 1996     Protocol TIAS Dec. How do i do my 2010 taxes 16, 1997     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2009     China, People's Republic of TIAS 12065 Jan. How do i do my 2010 taxes 1, 1987 1988-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 414 1988-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 447 Commonwealth of Independent States3 TIAS 8225 Jan. How do i do my 2010 taxes 1, 1976 1976-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 463 1976-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 475 Cyprus TIAS 10965 Jan. How do i do my 2010 taxes 1, 1986 1989-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 280 1989-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 314 Czech Republic TIAS Jan. How do i do my 2010 taxes 1, 1993     Denmark TIAS Jan. How do i do my 2010 taxes 1, 2001     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2008     Egypt TIAS 10149 Jan. How do i do my 2010 taxes 1, 1982 1982-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 219 1982-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 243 Estonia TIAS Jan. How do i do my 2010 taxes 1, 2000     Finland TIAS 12101 Jan. How do i do my 2010 taxes 1, 1991     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2008     France TIAS Jan. How do i do my 2010 taxes 1, 1996     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2007     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2010     Germany TIAS Jan. How do i do my 2010 taxes 1, 1990     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2008     Greece TIAS 2902 Jan. How do i do my 2010 taxes 1, 1953 1958-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 1054 T. How do i do my 2010 taxes D. How do i do my 2010 taxes 6109, 1954-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 638 Hungary TIAS 9560 Jan. How do i do my 2010 taxes 1, 1980 1980-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 333 1980-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 354 Iceland TIAS Jan. How do i do my 2010 taxes 1, 2009     India TIAS Jan. How do i do my 2010 taxes 1, 1991     Indonesia TIAS 11593 Jan. How do i do my 2010 taxes 1, 1990     Ireland TIAS Jan. How do i do my 2010 taxes 1, 1998     Israel TIAS Jan. How do i do my 2010 taxes 1, 1995     Italy TIAS Jan. How do i do my 2010 taxes 1, 2010     Jamaica TIAS 10207 Jan. How do i do my 2010 taxes 1, 1982 1982-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 257 1982-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 291 Japan TIAS Jan. How do i do my 2010 taxes 1, 2005     Kazakhstan TIAS Jan. How do i do my 2010 taxes 1, 1996     Korea, South TIAS 9506 Jan. How do i do my 2010 taxes 1, 1980 1979-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 435 1979-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 458 Latvia TIAS Jan. How do i do my 2010 taxes 1, 2000     Lithuania TIAS Jan. How do i do my 2010 taxes 1, 2000     Luxembourg TIAS Jan. How do i do my 2010 taxes 1, 2001     Malta TIAS Jan. How do i do my 2010 taxes 1, 2011     Mexico TIAS Jan. How do i do my 2010 taxes 1, 1994 1994-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 424 1994-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 489 Protocol TIAS Oct. How do i do my 2010 taxes 26, 1995     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2004     Morocco TIAS 10195 Jan. How do i do my 2010 taxes 1, 1981 1982-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 405 1982-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 427 Netherlands TIAS Jan. How do i do my 2010 taxes 1, 1994     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2005     New Zealand TIAS 10772 Nov. How do i do my 2010 taxes 2, 1983 1990-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 274 1990-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 303 Protocol TIAS Jan. How do i do my 2010 taxes 1, 2011     Norway TIAS 7474 Jan. How do i do my 2010 taxes 1, 1971 1973-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 669 1973-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 693 Protocol TIAS 10205 Jan. How do i do my 2010 taxes 1, 1982 1982-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 440 1982-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 454 Pakistan TIAS 4232 Jan. How do i do my 2010 taxes 1, 1959 1960-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 646 T. How do i do my 2010 taxes D. How do i do my 2010 taxes 6431, 1960-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 755 Philippines TIAS 10417 Jan. How do i do my 2010 taxes 1, 1983 1984-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 384 1984-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 412 Poland TIAS 8486 Jan. How do i do my 2010 taxes 1, 1974 1977-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 416 1977-1 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 427 Portugal TIAS Jan. How do i do my 2010 taxes 1, 1996     Romania TIAS 8228 Jan. How do i do my 2010 taxes 1, 1974 1976-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 492 1976-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 504 Russia TIAS Jan. How do i do my 2010 taxes 1, 1994     Slovak Republic TIAS Jan. How do i do my 2010 taxes 1, 1993     Slovenia TIAS Jan. How do i do my 2010 taxes 1, 2002     South Africa TIAS Jan. How do i do my 2010 taxes 1, 1998     Spain TIAS Jan. How do i do my 2010 taxes 1, 1991     Sri Lanka TIAS Jan. How do i do my 2010 taxes 1, 2004     Sweden TIAS Jan. How do i do my 2010 taxes 1, 1996     Protocol TIAS Jan. How do i do my 2010 taxes 1, 2007     Switzerland TIAS Jan. How do i do my 2010 taxes 1, 1998     Thailand TIAS Jan. How do i do my 2010 taxes 1, 1998     Trinidad and Tobago TIAS 7047 Jan. How do i do my 2010 taxes 1, 1970 1971-2 C. How do i do my 2010 taxes B. How do i do my 2010 taxes 479   Tunisia TIAS Jan. How do i do my 2010 taxes 1, 1990     Turkey TIAS Jan. How do i do my 2010 taxes 1, 1998     Ukraine TIAS Jan. How do i do my 2010 taxes 1, 2001     United Kingdom TIAS Jan. How do i do my 2010 taxes 1, 2004     Venezuela TIAS Jan. How do i do my 2010 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 do my 2010 taxes 3The U. How do i do my 2010 taxes S. How do i do my 2010 taxes -U. How do i do my 2010 taxes S. How do i do my 2010 taxes S. How do i do my 2010 taxes R. How do i do my 2010 taxes income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. How do i do my 2010 taxes Prev  Up  Next   Home   More Online Publications