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Tax amended Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. Tax amended It discusses a number of treaty provisions that often apply to U. Tax amended S. Tax amended citizens or residents who may be liable for Canadian tax. Tax amended Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). Tax amended Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. Tax amended This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. Tax amended The United States—Canada income tax treaty was signed on September 26, 1980. Tax amended It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. Tax amended In this publication, the term “article” refers to the particular article of the treaty, as amended. Tax amended Prev Up Next Home More Online Publications
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Tax amended Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax amended Tax questions. Tax amended Useful Items - You may want to see: What's New Earned income credit. Tax amended The maximum income you can earn and still claim the earned income credit has increased. Tax amended You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. Tax amended See Earned Income Credit , later, under Credits. Tax amended Standard mileage rate. Tax amended The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Tax amended 5 cents a mile. Tax amended The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Tax amended The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Tax amended Filing status for same-sex married couples. Tax amended 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. Tax amended See Filing Returns , later. Tax amended Reminders Change of address. Tax amended If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Tax amended Mail it to the Internal Revenue Service Center for your old address. Tax amended (Addresses for the Service Centers are on the back of the form. Tax amended ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Tax amended Third party designee. Tax amended You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. Tax amended This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. Tax amended It also allows your designee to perform certain actions. Tax amended See your income tax instructions for details. Tax amended Future developments. Tax amended For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Tax amended irs. Tax amended gov/pub3. Tax amended Photographs of missing children. Tax amended The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax amended Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax amended 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. Tax amended Introduction This publication covers the special tax situations of active members of the U. Tax amended S. Tax amended Armed Forces. Tax amended It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Tax amended For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Tax amended If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Tax amended See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Tax amended For federal tax purposes, the U. Tax amended S. Tax amended Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. Tax amended The U. Tax amended S. Tax amended Armed Forces also includes the Coast Guard. Tax amended It does not include the U. Tax amended S. Tax amended Merchant Marine or the American Red Cross. Tax amended Members serving in an area designated or treated as a combat zone are granted special tax benefits. Tax amended In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Tax amended Many of the relief provisions will end at that time. Tax amended Comments and suggestions. Tax amended We welcome your comments about this publication and your suggestions for future editions. Tax amended You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax amended NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax amended Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax amended You can send your comments from www. Tax amended irs. Tax amended gov/formspubs. Tax amended Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax amended ” 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. Tax amended Ordering forms and publications. Tax amended Visit www. Tax amended irs. Tax amended 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. Tax amended Internal Revenue Service 1201 N. Tax amended Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax amended If you have a tax question, check the information available on IRS. Tax amended gov or call 1-800-829-1040. Tax amended We cannot answer tax questions sent to either of the above addresses. Tax amended Useful Items - You may want to see: Publication 54 Tax Guide for U. Tax amended S. Tax amended Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. Tax amended S. Tax amended Government Civilian Employees Stationed Abroad 519 U. Tax amended S. Tax amended Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. Tax amended S. Tax amended Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Tax amended S. Tax amended Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. 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