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Tax Form 1040x Instructions

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Tax Form 1040x Instructions

Tax form 1040x instructions Index A Accidentes, Pérdidas deducibles. Tax form 1040x instructions , Pérdidas no deducibles. Tax form 1040x instructions Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. Tax form 1040x instructions , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Tax form 1040x instructions Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. Tax form 1040x instructions Cambio de idea, Si cambia de idea. Tax form 1040x instructions Declaración enmendada, Declaración enmendada. Tax form 1040x instructions Documento escrito requerido, Documento escrito requerido. Tax form 1040x instructions Límite de 3 años, Límite de 3 años. Tax form 1040x instructions Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. Tax form 1040x instructions Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. Tax form 1040x instructions Valor justo de mercado de, Valor de automóviles. Tax form 1040x instructions Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. Tax form 1040x instructions , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. Tax form 1040x instructions Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. Tax form 1040x instructions Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Tax form 1040x instructions Pago adelantado, Pago adelantado. Tax form 1040x instructions Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. Tax form 1040x instructions Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. Tax form 1040x instructions Bienes extraviados o perdidos, Bienes extraviados o perdidos. Tax form 1040x instructions Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. Tax form 1040x instructions Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. Tax form 1040x instructions Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. Tax form 1040x instructions C Comentarios sobre la publicación, Comentarios y sugerencias. Tax form 1040x instructions Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. Tax form 1040x instructions Cómo calcular una pérdida, Comprobación de las pérdidas por robo. Tax form 1040x instructions Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. Tax form 1040x instructions Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. Tax form 1040x instructions , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. Tax form 1040x instructions Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. Tax form 1040x instructions Tabla 1, Tabla 1. Tax form 1040x instructions Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Tax form 1040x instructions Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. Tax form 1040x instructions Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. Tax form 1040x instructions , Contribuyentes casados. Tax form 1040x instructions Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. Tax form 1040x instructions Gastos imprevistos, Gastos afines. Tax form 1040x instructions Jardines, Jardines. Tax form 1040x instructions Limpieza, Costos de limpieza y reparaciones. Tax form 1040x instructions Protección, Costos de protección. Tax form 1040x instructions Reparaciones, Costos de limpieza y reparaciones. Tax form 1040x instructions Reposición, Costos de reposición. Tax form 1040x instructions Tasaciones, Costos de fotografías y tasaciones. Tax form 1040x instructions Costos de limpieza, Costos de limpieza y reparaciones. Tax form 1040x instructions Costos de protección, Costos de protección. Tax form 1040x instructions Costos de reparación, Costos de limpieza y reparaciones. Tax form 1040x instructions Costos de reposición, Costos de reposición. Tax form 1040x instructions D Declaración enmendada, Declaración enmendada. Tax form 1040x instructions Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Tax form 1040x instructions Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Tax form 1040x instructions , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. Tax form 1040x instructions Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. Tax form 1040x instructions Documentación de la pérdida, Comprobación de las pérdidas por robo. Tax form 1040x instructions Donaciones en efectivo, Donaciones en efectivo. Tax form 1040x instructions E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. Tax form 1040x instructions Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Tax form 1040x instructions Expropiaciones forzosas, Expropiaciones forzosas. Tax form 1040x instructions F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. Tax form 1040x instructions Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. Tax form 1040x instructions Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Tax form 1040x instructions Formulario 1040, Anexo A, Bienes de uso personal. Tax form 1040x instructions Formulario 1040, Anexo D, Bienes de uso personal. Tax form 1040x instructions Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Tax form 1040x instructions Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. Tax form 1040x instructions Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. Tax form 1040x instructions G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. Tax form 1040x instructions Reembolsos, Ganancias por reembolsos. Tax form 1040x instructions Gastos afines, Gastos afines. Tax form 1040x instructions Gastos imprevistos, Gastos afines. Tax form 1040x instructions I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. Tax form 1040x instructions L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Tax form 1040x instructions Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. Tax form 1040x instructions Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. Tax form 1040x instructions Pérdidas en zonas de desastre, Pérdida de inventario por desastre. Tax form 1040x instructions Pérdida de madera en pie, Pérdida de madera en pie. Tax form 1040x instructions Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. Tax form 1040x instructions Cuándo declarar, Si cambia de idea. Tax form 1040x instructions (Tabla 3), Tabla 3. Tax form 1040x instructions Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. Tax form 1040x instructions Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. Tax form 1040x instructions Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. Tax form 1040x instructions , Tabla 3. Tax form 1040x instructions Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. Tax form 1040x instructions Pérdidas deducibles, Pérdidas deducibles. Tax form 1040x instructions Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. Tax form 1040x instructions Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. Tax form 1040x instructions Cuándo deducir, Cuándo deducir la pérdida. Tax form 1040x instructions Tabla 3, Tabla 3. Tax form 1040x instructions Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. Tax form 1040x instructions Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Tax form 1040x instructions , Pérdidas en Zonas de Desastre Documentación, Documentación. Tax form 1040x instructions Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. Tax form 1040x instructions Inventario, Pérdida de inventario por desastre. Tax form 1040x instructions Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. Tax form 1040x instructions Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Tax form 1040x instructions Plazos Tributarios Aplazados, Zona de desastre con cobertura. Tax form 1040x instructions Préstamo federal cancelado, Préstamo federal cancelado. Tax form 1040x instructions Reglas para vivienda principal, Vivienda principal en zona de desastre. Tax form 1040x instructions , Ganancias. Tax form 1040x instructions Vivienda inhabitable, Vivienda inhabitable por desastre. Tax form 1040x instructions Pérdidas en zonas de desastre, Pérdida del inquilino. Tax form 1040x instructions Pérdidas no deducibles, Pérdidas no deducibles. Tax form 1040x instructions Pérdidas por hecho fortuito, Tabla 3. Tax form 1040x instructions Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. Tax form 1040x instructions Cuándo declarar, Pérdidas. Tax form 1040x instructions Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. Tax form 1040x instructions Deterioro progresivo, Deterioro progresivo. Tax form 1040x instructions Pérdidas deducibles, Pérdidas deducibles. Tax form 1040x instructions Pérdidas no deducibles, Pérdidas no deducibles. Tax form 1040x instructions Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Tax form 1040x instructions Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. Tax form 1040x instructions Comprobación de las, Comprobación de las pérdidas por robo. Tax form 1040x instructions Cuándo declarar, Pérdidas. Tax form 1040x instructions Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. Tax form 1040x instructions Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Tax form 1040x instructions Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Tax form 1040x instructions Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. Tax form 1040x instructions Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. Tax form 1040x instructions Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. Tax form 1040x instructions Cuándo declarar, Pérdida del inquilino. Tax form 1040x instructions Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. Tax form 1040x instructions Propiedad de reposición Base de, Base de la propiedad de reposición. Tax form 1040x instructions Vivienda principal, Vivienda principal repuesta. Tax form 1040x instructions Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. Tax form 1040x instructions Reducción de intereses y multas, Reducción de intereses y multas. Tax form 1040x instructions Reducción de multas, Reducción de intereses y multas. Tax form 1040x instructions Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. Tax form 1040x instructions Donaciones en efectivo, Donaciones en efectivo. Tax form 1040x instructions Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. Tax form 1040x instructions Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Tax form 1040x instructions Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. Tax form 1040x instructions S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. Tax form 1040x instructions Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Tax form 1040x instructions Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. Tax form 1040x instructions Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. Tax form 1040x instructions Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. Tax form 1040x instructions Sugerencias para la publicación, Comentarios y sugerencias. Tax form 1040x instructions T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. Tax form 1040x instructions Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. Tax form 1040x instructions Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. Tax form 1040x instructions Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. Tax form 1040x instructions , Costos de fotografías y tasaciones. Tax form 1040x instructions V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Tax form 1040x instructions Valor sentimental, Valor sentimental. Tax form 1040x instructions Prev  Up     Home   More Online Publications
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Contact My Local Office in Arkansas

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Fayetteville  655 E. Millsap Rd.
Fayetteville, AR 72703 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(479) 442-3948 
Ft. Smith  4905 Old
Greenwood Rd.
Ft. Smith, AR 72903 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(479) 649-8602 
Jonesboro  615 S. Main St.
Jonesboro, AR 72401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(870) 802-0219 
Little Rock  700 W. Capitol
Little Rock, AR 72201 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(501) 324-5111 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (501) 396-5978 in Little Rock, or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
700 W. Capitol Avenue, Stop 1040
Little Rock, AR 72201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Form 1040x Instructions

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