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Tax Software 2011

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Tax Software 2011

Tax software 2011 Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Tax software 2011 Explican también cómo calcular la base de una propiedad. Tax software 2011 Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Tax software 2011 Una pérdida puede ser o no ser deducible. Tax software 2011 Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Tax software 2011 Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Tax software 2011 Table of Contents 13. Tax software 2011   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Tax software 2011   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Tax software 2011   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Tax software 2011 Información adicional. Tax software 2011 Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Tax software 2011 Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Tax software 2011   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Tax software 2011 Excepción 2. Tax software 2011 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Tax software 2011 Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications
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2013 IRSAC Report Made Available at Public Meeting

The Internal Revenue Service Advisory Council (IRSAC) is holding its annual public meeting today in Washington, D.C., and will release its annual report that includes recommendations on a wide range of tax administration issues.

“Members of IRSAC devote significant amounts of their own time to provide us with valuable feedback regarding current issues of tax administration,” said Acting IRS Commissioner Danny Werfel. “We appreciate their important contribution.”

IRSAC is an advisory group to the entire agency. IRSAC’s primary purpose is to provide an organized public forum for senior IRS executives and representatives of the public to discuss relevant tax issues.

IRSAC draws its members from the tax professional community and members of academia. Based on its findings and discussions, IRSAC made several recommendations on a broad array of issues and concerns including:

  • The IRS needs sufficient funding to operate efficiently, provide timely and useful guidance to taxpayers and enforce current Law, so that respect for our voluntary tax system is maintained
  • The IRS should continue to expand voluntary correction programs to facilitate taxpayers self-reporting prior year non-compliance
  • Reducing Processing time for Form 2848, Power of Attorney and Declaration of Representative
  • Review the Transcript Request Policy for the Practitioner Priority Service (PPS) Toll-Free Line
  • Risk Assessing Large Taxpayers
  • Schedule M-3, Net Operating (Loss) Reconciliation for Corporations with Total assets with $10 million or more
  • Strategies to Increase use of On-line Payment Agreements
  • Modifications to Notice CP2030
  • Guidance to Practitioners regarding Professional Obligations
  • Treasury Circular 230 Enrollment of Former Internal Revenue Service Employees

IRSAC is administered by the National Public Liaison Office of the IRS. Today’s meeting is being held at the Melrose Hotel, 2430 Pennsylvania Ave, NW, Washington, DC.

View the 2013 Internal Revenue Service Advisory Council Public Report online.

 

Page Last Reviewed or Updated: 20-Nov-2013

The Tax Software 2011

Tax software 2011 Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Tax software 2011 Tax-deferred plans. Tax software 2011 Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Tax software 2011 Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 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. Tax software 2011 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. Tax software 2011 Saving clause. Tax software 2011   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Tax software 2011 S. Tax software 2011 citizens) or of the United States to tax its residents or citizens (including U. Tax software 2011 S. Tax software 2011 citizens who are residents of the foreign country). Tax software 2011 This provision is known as the “saving clause. Tax software 2011 ”   For example, an individual who is a U. Tax software 2011 S. Tax software 2011 citizen and a resident of Canada may have dividend income from a U. Tax software 2011 S. Tax software 2011 corporation. Tax software 2011 The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Tax software 2011 Even though a resident of Canada, the individual is a U. Tax software 2011 S. Tax software 2011 citizen and the saving clause overrides the treaty article that limits the U. Tax software 2011 S. Tax software 2011 tax to 15%. Tax software 2011    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Tax software 2011 Treaty-based position. Tax software 2011   If you take the position that any U. Tax software 2011 S. Tax software 2011 tax is overruled or otherwise reduced by a U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 Personal Services A U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 Income from employment (Article XV). Tax software 2011   Income U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 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. Tax software 2011    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Tax software 2011 Example. Tax software 2011 You are a U. Tax software 2011 S. Tax software 2011 resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Tax software 2011 During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Tax software 2011 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. Tax software 2011 Pay received by a U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 S. Tax software 2011 resident is exempt from Canadian tax. Tax software 2011 Income from self-employment (Article VII). Tax software 2011   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. Tax software 2011 This income is treated as business profits, and deductions similar to those allowed under U. Tax software 2011 S. Tax software 2011 law are allowable. Tax software 2011   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. Tax software 2011 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. Tax software 2011   You may be considered to have a permanent establishment if you meet certain conditions. Tax software 2011 For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Tax software 2011 Public entertainers (Article XVI). Tax software 2011   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. Tax software 2011 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. Tax software 2011 Compensation paid by the U. Tax software 2011 S. Tax software 2011 Government (Article XIX). Tax software 2011   Wages, salaries, and similar income (other than pensions) paid to a U. Tax software 2011 S. Tax software 2011 citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Tax software 2011   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. Tax software 2011 Students and apprentices (Article XX). Tax software 2011   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. Tax software 2011 The recipient must be or must have been a U. Tax software 2011 S. Tax software 2011 resident immediately before visiting Canada. Tax software 2011   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. Tax software 2011 Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Tax software 2011 S. Tax software 2011 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). Tax software 2011 Canadian pensions and annuities paid to U. Tax software 2011 S. Tax software 2011 residents may be taxed by the United States, but the amount of any pension included in income for U. Tax software 2011 S. Tax software 2011 tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Tax software 2011 Pensions. Tax software 2011   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. Tax software 2011 It includes pensions paid by private employers and the government for services rendered. Tax software 2011   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. Tax software 2011   Pensions do not include social security benefits. Tax software 2011 Roth IRAs. Tax software 2011   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Tax software 2011 S. Tax software 2011 tax if paid to a U. Tax software 2011 S. Tax software 2011 resident. Tax software 2011 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. Tax software 2011 However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Tax software 2011 Tax-deferred plans. Tax software 2011   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Tax software 2011 S. Tax software 2011 tax, even if it is not distributed. Tax software 2011 However, a U. Tax software 2011 S. Tax software 2011 citizen or resident can elect to defer U. Tax software 2011 S. Tax software 2011 tax on income from the plan until the income is distributed. Tax software 2011 Form 8891 is used to make the election. Tax software 2011 Annuities. Tax software 2011    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). Tax software 2011 Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Tax software 2011 Special rules. Tax software 2011    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. Tax software 2011 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. Tax software 2011 Social security benefits. Tax software 2011   U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 Alimony. Tax software 2011   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Tax software 2011 S. Tax software 2011 residents are exempt from Canadian tax. Tax software 2011 For purposes of U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Tax software 2011 Dividends (Article X). Tax software 2011   For Canadian source dividends received by U. Tax software 2011 S. Tax software 2011 residents, the Canadian income tax generally may not be more than 15%. Tax software 2011   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. Tax software 2011 However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Tax software 2011   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. Tax software 2011 Interest (Article XI). Tax software 2011   Generally, Canadian source interest received by U. Tax software 2011 S. Tax software 2011 residents is exempt from Canadian income tax. Tax software 2011   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. Tax software 2011 Gains from the sale of property (Article XIII). Tax software 2011   Generally, gains from the sale of personal property by a U. Tax software 2011 S. Tax software 2011 resident having no permanent establishment in Canada are exempt from Canadian income tax. Tax software 2011 However, the exemption from Canadian tax does not apply to gains realized by U. Tax software 2011 S. Tax software 2011 residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Tax software 2011   If the property subject to Canadian tax is a capital asset and was owned by the U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 Royalties (Article XII). Tax software 2011   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. Tax software 2011   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. Tax software 2011   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Tax software 2011 Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Tax software 2011 Gambling losses. Tax software 2011   Canadian residents may deduct gambling losses in the U. Tax software 2011 S. Tax software 2011 against gambling winnings in the U. Tax software 2011 S. Tax software 2011 in the same manner as a U. Tax software 2011 S. Tax software 2011 resident. Tax software 2011 Charitable Contributions United States income tax return. Tax software 2011   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Tax software 2011 Besides being subject to the overall limits applicable to all your charitable contributions under U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 S. Tax software 2011 percentage limits on charitable contributions, applied to your Canadian source income. Tax software 2011 If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Tax software 2011 Example. Tax software 2011 You are a U. Tax software 2011 S. Tax software 2011 citizen living in Canada. Tax software 2011 You have both U. Tax software 2011 S. Tax software 2011 and Canadian source income. Tax software 2011 During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Tax software 2011 S. Tax software 2011 tax law if they were U. Tax software 2011 S. Tax software 2011 organizations. Tax software 2011 To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Tax software 2011 S. Tax software 2011 income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Tax software 2011 S. Tax software 2011 income tax law. Tax software 2011 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. Tax software 2011 S. Tax software 2011 income tax law. Tax software 2011 The appropriate percentage limit for U. Tax software 2011 S. Tax software 2011 tax purposes is applied to your total adjusted gross income from all sources. Tax software 2011 Qualified charities. Tax software 2011   These Canadian organizations must meet the qualifications that a U. Tax software 2011 S. Tax software 2011 charitable organization must meet under U. Tax software 2011 S. Tax software 2011 tax law. Tax software 2011 Usually an organization will notify you if it qualifies. Tax software 2011 For further information on charitable contributions and the U. Tax software 2011 S. Tax software 2011 percentage limits, see Publication 526, Charitable Contributions. Tax software 2011 Canadian income tax return. Tax software 2011   Under certain conditions, contributions to qualified U. Tax software 2011 S. Tax software 2011 charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Tax software 2011 Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Tax software 2011 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. Tax software 2011 For detailed discussions of the U. Tax software 2011 S. Tax software 2011 income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Tax software 2011 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. Tax software 2011 S. Tax software 2011 citizens residing in Canada. Tax software 2011 Competent Authority Assistance Under Article XXVI, a U. Tax software 2011 S. Tax software 2011 citizen or resident may request assistance from the U. Tax software 2011 S. Tax software 2011 competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Tax software 2011 The U. Tax software 2011 S. Tax software 2011 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. Tax software 2011 If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Tax software 2011 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. Tax software 2011 This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Tax software 2011 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. Tax software 2011 irs. Tax software 2011 gov/irb/2006-49_IRB/ar13. Tax software 2011 html. Tax software 2011 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. Tax software 2011 , NW Routing: MA3-322A Washington, D. Tax software 2011 C. Tax software 2011 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. Tax software 2011 S. Tax software 2011 taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Tax software 2011 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. Tax software 2011 For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Tax software 2011 Attach your protective claim to your request for competent authority assistance. Tax software 2011 Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Tax software 2011 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. Tax software 2011 Text of Treaty You can get the text of the U. Tax software 2011 S. Tax software 2011 —Canada income tax treaty from: Superintendent of Documents U. Tax software 2011 S. Tax software 2011 Government Printing Office P. Tax software 2011 O. Tax software 2011 Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Tax software 2011 gov. Tax software 2011 U. Tax software 2011 S. Tax software 2011 Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Tax software 2011 To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Tax software 2011 S. Tax software 2011 Embassy or consulate. Tax software 2011 Mail. Tax software 2011 For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Tax software 2011 You can call the IRS for help at (267) 941-1000 (not a toll-free call). Tax software 2011 Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Tax software 2011 The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Tax software 2011 S. Tax software 2011 ) or on the Internet at www. Tax software 2011 cra-arc. Tax software 2011 gc. Tax software 2011 ca. Tax software 2011 Prev  Up  Next   Home   More Online Publications