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How To File 2009 Taxes In 2013

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How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. How to file 2009 taxes in 2013 Tax-deferred plans. How to file 2009 taxes in 2013 Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. How to file 2009 taxes in 2013 Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. How to file 2009 taxes in 2013 That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. How to file 2009 taxes in 2013 Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. How to file 2009 taxes in 2013 Saving clause. How to file 2009 taxes in 2013   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizens) or of the United States to tax its residents or citizens (including U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizens who are residents of the foreign country). How to file 2009 taxes in 2013 This provision is known as the “saving clause. How to file 2009 taxes in 2013 ”   For example, an individual who is a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen and a resident of Canada may have dividend income from a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 corporation. How to file 2009 taxes in 2013 The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. How to file 2009 taxes in 2013 Even though a resident of Canada, the individual is a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen and the saving clause overrides the treaty article that limits the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax to 15%. How to file 2009 taxes in 2013    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. How to file 2009 taxes in 2013 Treaty-based position. How to file 2009 taxes in 2013   If you take the position that any U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax is overruled or otherwise reduced by a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. How to file 2009 taxes in 2013 Personal Services A U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. How to file 2009 taxes in 2013 Income from employment (Article XV). How to file 2009 taxes in 2013   Income U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. How to file 2009 taxes in 2013 If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. How to file 2009 taxes in 2013    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 You are a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. How to file 2009 taxes in 2013 During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. How to file 2009 taxes in 2013 Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. How to file 2009 taxes in 2013 Pay received by a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident is exempt from Canadian tax. How to file 2009 taxes in 2013 Income from self-employment (Article VII). How to file 2009 taxes in 2013   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. How to file 2009 taxes in 2013 This income is treated as business profits, and deductions similar to those allowed under U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 law are allowable. How to file 2009 taxes in 2013   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. How to file 2009 taxes in 2013 The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. How to file 2009 taxes in 2013   You may be considered to have a permanent establishment if you meet certain conditions. How to file 2009 taxes in 2013 For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). How to file 2009 taxes in 2013 Public entertainers (Article XVI). How to file 2009 taxes in 2013   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. How to file 2009 taxes in 2013 However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. How to file 2009 taxes in 2013 Compensation paid by the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Government (Article XIX). How to file 2009 taxes in 2013   Wages, salaries, and similar income (other than pensions) paid to a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. How to file 2009 taxes in 2013   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. How to file 2009 taxes in 2013 Students and apprentices (Article XX). How to file 2009 taxes in 2013   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. How to file 2009 taxes in 2013 The recipient must be or must have been a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident immediately before visiting Canada. How to file 2009 taxes in 2013   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. How to file 2009 taxes in 2013 Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). How to file 2009 taxes in 2013 Canadian pensions and annuities paid to U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 residents may be taxed by the United States, but the amount of any pension included in income for U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. How to file 2009 taxes in 2013 Pensions. How to file 2009 taxes in 2013   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. How to file 2009 taxes in 2013 It includes pensions paid by private employers and the government for services rendered. How to file 2009 taxes in 2013   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. How to file 2009 taxes in 2013   Pensions do not include social security benefits. How to file 2009 taxes in 2013 Roth IRAs. How to file 2009 taxes in 2013   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax if paid to a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident. How to file 2009 taxes in 2013 In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. How to file 2009 taxes in 2013 However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. How to file 2009 taxes in 2013 Tax-deferred plans. How to file 2009 taxes in 2013   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax, even if it is not distributed. How to file 2009 taxes in 2013 However, a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen or resident can elect to defer U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax on income from the plan until the income is distributed. How to file 2009 taxes in 2013 Form 8891 is used to make the election. How to file 2009 taxes in 2013 Annuities. How to file 2009 taxes in 2013    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). How to file 2009 taxes in 2013 Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. How to file 2009 taxes in 2013 Special rules. How to file 2009 taxes in 2013    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. How to file 2009 taxes in 2013 Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. How to file 2009 taxes in 2013 Social security benefits. How to file 2009 taxes in 2013   U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. How to file 2009 taxes in 2013 Alimony. How to file 2009 taxes in 2013   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 residents are exempt from Canadian tax. How to file 2009 taxes in 2013 For purposes of U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. How to file 2009 taxes in 2013 Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. How to file 2009 taxes in 2013 Dividends (Article X). How to file 2009 taxes in 2013   For Canadian source dividends received by U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 residents, the Canadian income tax generally may not be more than 15%. How to file 2009 taxes in 2013   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. How to file 2009 taxes in 2013 However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. How to file 2009 taxes in 2013   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. How to file 2009 taxes in 2013 Interest (Article XI). How to file 2009 taxes in 2013   Generally, Canadian source interest received by U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 residents is exempt from Canadian income tax. How to file 2009 taxes in 2013   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. How to file 2009 taxes in 2013 Gains from the sale of property (Article XIII). How to file 2009 taxes in 2013   Generally, gains from the sale of personal property by a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident having no permanent establishment in Canada are exempt from Canadian income tax. How to file 2009 taxes in 2013 However, the exemption from Canadian tax does not apply to gains realized by U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. How to file 2009 taxes in 2013   If the property subject to Canadian tax is a capital asset and was owned by the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. How to file 2009 taxes in 2013 Royalties (Article XII). How to file 2009 taxes in 2013   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. How to file 2009 taxes in 2013   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. How to file 2009 taxes in 2013   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. How to file 2009 taxes in 2013 Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. How to file 2009 taxes in 2013 Gambling losses. How to file 2009 taxes in 2013   Canadian residents may deduct gambling losses in the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 against gambling winnings in the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 in the same manner as a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident. How to file 2009 taxes in 2013 Charitable Contributions United States income tax return. How to file 2009 taxes in 2013   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. How to file 2009 taxes in 2013 Besides being subject to the overall limits applicable to all your charitable contributions under U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 percentage limits on charitable contributions, applied to your Canadian source income. How to file 2009 taxes in 2013 If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. How to file 2009 taxes in 2013 Example. How to file 2009 taxes in 2013 You are a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen living in Canada. How to file 2009 taxes in 2013 You have both U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 and Canadian source income. How to file 2009 taxes in 2013 During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax law if they were U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 organizations. How to file 2009 taxes in 2013 To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 income tax law. How to file 2009 taxes in 2013 Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 income tax law. How to file 2009 taxes in 2013 The appropriate percentage limit for U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax purposes is applied to your total adjusted gross income from all sources. How to file 2009 taxes in 2013 Qualified charities. How to file 2009 taxes in 2013   These Canadian organizations must meet the qualifications that a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 charitable organization must meet under U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 tax law. How to file 2009 taxes in 2013 Usually an organization will notify you if it qualifies. How to file 2009 taxes in 2013 For further information on charitable contributions and the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 percentage limits, see Publication 526, Charitable Contributions. How to file 2009 taxes in 2013 Canadian income tax return. How to file 2009 taxes in 2013   Under certain conditions, contributions to qualified U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. How to file 2009 taxes in 2013 Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. How to file 2009 taxes in 2013 In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. How to file 2009 taxes in 2013 For detailed discussions of the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. How to file 2009 taxes in 2013 See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizens residing in Canada. How to file 2009 taxes in 2013 Competent Authority Assistance Under Article XXVI, a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 citizen or resident may request assistance from the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. How to file 2009 taxes in 2013 The U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. How to file 2009 taxes in 2013 If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. How to file 2009 taxes in 2013 It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. How to file 2009 taxes in 2013 This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. How to file 2009 taxes in 2013 For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/irb/2006-49_IRB/ar13. How to file 2009 taxes in 2013 html. How to file 2009 taxes in 2013 The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. How to file 2009 taxes in 2013 , NW Routing: MA3-322A Washington, D. How to file 2009 taxes in 2013 C. How to file 2009 taxes in 2013 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. How to file 2009 taxes in 2013 This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. How to file 2009 taxes in 2013 For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. How to file 2009 taxes in 2013 Attach your protective claim to your request for competent authority assistance. How to file 2009 taxes in 2013 Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. How to file 2009 taxes in 2013 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. How to file 2009 taxes in 2013 Text of Treaty You can get the text of the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 —Canada income tax treaty from: Superintendent of Documents U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Government Printing Office P. How to file 2009 taxes in 2013 O. How to file 2009 taxes in 2013 Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. How to file 2009 taxes in 2013 gov. How to file 2009 taxes in 2013 U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. How to file 2009 taxes in 2013 To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Embassy or consulate. How to file 2009 taxes in 2013 Mail. How to file 2009 taxes in 2013 For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. How to file 2009 taxes in 2013 You can call the IRS for help at (267) 941-1000 (not a toll-free call). How to file 2009 taxes in 2013 Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. How to file 2009 taxes in 2013 The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 ) or on the Internet at www. How to file 2009 taxes in 2013 cra-arc. How to file 2009 taxes in 2013 gc. 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Problem Alerts

Consumer Alerts

Please note that the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • ‪If you get an unsolicited email that appears to be from the IRS or a specific IRS component, such as EFTPS, please report it by sending it to phishing@irs.gov. ‪
  • If you find a suspicious website that claims to be the IRS, please send the site’s URL by email to phishing@irs.gov, using the subject line: suspicious website.

For more information on phishing scams, please see Protect Your Personal Information and  Suspicious e-Mails and Identity Theft.

October 2012
Don't Fall for Phony IRS Websites

The IRS warns consumers about a new tax scam that uses a website that mimics the IRS e-Services online registration page.

‪The actual IRS e-Services page offers web-based products for tax preparers, not the general public. The phony web page looks almost identical to the real one.

The IRS gets many reports of fake websites like this. Criminals use these sites to lure people into providing personal and financial information that may be used to steal the victim’s money or identity.

June 2012
Beware of Phony Email from DFAS

Taxpayers should be on the lookout for a new, email-based phishing scam circulating that targets Department of Defense military members, retirees and civilian employees. The email appears to come from Defense Finance and Accounting Services and displays a .mil email address. The email states that those receiving disability compensation from the Department of Veterans Affairs (VA) may be able to obtain additional funds from the IRS. Email recipients are then asked to send various VA and IRS documents containing their personal and financial information, such as copies of VA award letters or their income tax returns, to an address in Florida.

The information on these documents is then used by the scammers to commit identity theft. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.

November 2011
The IRS Warns of Scam Emails

Update Nov. 10, 2011 — A suspected phishing email on the Employer Identification Number (EIN), claiming to come from the IRS Office of Professional Responsibility, is currently circulating. This email was not sent by the IRS. For more information, see Latest News from Office of Professional Responsibility (OPR).

The IRS does not send unsolicited e-mail to taxpayers either about their tax accounts or requesting sensitive personal and financial information.       

Nevertheless, taxpayers do receive e-mails claiming to come from the IRS, sometimes containing a real or made-up employee name, address and similar information to make an e-mail seem credible.    

These e-mails usually are scams whose purpose is to obtain personal and financial information — such as name, Social Security number, bank account and credit card or even PIN numbers — from taxpayers which can be used by the scammers to commit identity theft. Identity thieves use the data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns and more.

Typically, IRS-impersonation scam e-mails state that the IRS needs certain personal and financial information to process a tax return, tax payment or refund. They may claim the e-mail recipient is being audited. They may mention specific monetary amounts or genuine programs, such as the Electronic Federal Tax Payment System (EFTPS), to add credible detail to the scam. The e-mails often contain links or attachments to what appears to be the IRS web site or an IRS form. However genuine in appearance, these phonies are designed to elicit the information the scammers are looking for.

Alternatively, a link in a scam e-mail may download malicious software onto the taxpayer's computer when clicked. The software is often designed to search out and send back to the scammer personal and financial information contained on the taxpayer's computer or obtained through keystrokes that the scammer can use to commit identity theft.             

 



 

Page Last Reviewed or Updated: 27-Sep-2013

The How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. How to file 2009 taxes in 2013 B Burden of proof, Burden of proof. How to file 2009 taxes in 2013 C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. How to file 2009 taxes in 2013 Periods of financial disability, Periods of financial disability. How to file 2009 taxes in 2013 Comments on publication, Comments and suggestions. How to file 2009 taxes in 2013 Communications, privileged, Confidentiality privilege. How to file 2009 taxes in 2013 , Confidentiality privilege. How to file 2009 taxes in 2013 Confidentiality, Confidentiality privilege. How to file 2009 taxes in 2013 , Confidentiality privilege. How to file 2009 taxes in 2013 D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. How to file 2009 taxes in 2013 Estates Claim for refund, Claim for refund by estates electing the installment method of payment. How to file 2009 taxes in 2013 Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. How to file 2009 taxes in 2013 Financial disability, periods of Claim for refund, Periods of financial disability. How to file 2009 taxes in 2013 Form 8379, Injured spouse exception. How to file 2009 taxes in 2013 8857, Form 8857. How to file 2009 taxes in 2013 Free tax services, Free help with your tax return. How to file 2009 taxes in 2013 H Help (see Tax help) I Injured spouse, Injured spouse exception. How to file 2009 taxes in 2013 Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. How to file 2009 taxes in 2013 , Relief from joint and several liability on a joint return. How to file 2009 taxes in 2013 Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. How to file 2009 taxes in 2013 Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. How to file 2009 taxes in 2013 J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. How to file 2009 taxes in 2013 , Relief from joint and several liability on a joint return. How to file 2009 taxes in 2013 L Losses Disaster area, Disaster area claims for refund. How to file 2009 taxes in 2013 Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. How to file 2009 taxes in 2013 M Mediation, fast track, Fast track mediation. How to file 2009 taxes in 2013 More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. How to file 2009 taxes in 2013 Notices Third party contacts, Notice of IRS contact of third parties. How to file 2009 taxes in 2013 O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. How to file 2009 taxes in 2013 P Penalties, suspended, Suspension of interest and penalties. How to file 2009 taxes in 2013 Practitioners, federally authorized Confidential communications, Confidentiality privilege. How to file 2009 taxes in 2013 , Confidentiality privilege. How to file 2009 taxes in 2013 Presidentially declared disaster, Disaster area claims for refund. How to file 2009 taxes in 2013 Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. How to file 2009 taxes in 2013 , Offset of past-due state income tax obligations against overpayments. How to file 2009 taxes in 2013 Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. How to file 2009 taxes in 2013 Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. How to file 2009 taxes in 2013 , Confidentiality privilege. How to file 2009 taxes in 2013 Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. How to file 2009 taxes in 2013 S Suggestions for publication, Comments and suggestions. How to file 2009 taxes in 2013 T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. How to file 2009 taxes in 2013 Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. How to file 2009 taxes in 2013 Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. How to file 2009 taxes in 2013 Taxpayer Advocate Service, Taxpayer Advocate Service. How to file 2009 taxes in 2013 Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. How to file 2009 taxes in 2013 TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. How to file 2009 taxes in 2013 Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications