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Turbotax Deluxe Federal Efile State 2009

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Turbotax Deluxe Federal Efile State 2009

Turbotax deluxe federal efile state 2009 3. Turbotax deluxe federal efile state 2009   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. Turbotax deluxe federal efile state 2009 In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. Turbotax deluxe federal efile state 2009 Figure the environmental tax on Form 6627. Turbotax deluxe federal efile state 2009 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Turbotax deluxe federal efile state 2009 For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. Turbotax deluxe federal efile state 2009 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Turbotax deluxe federal efile state 2009 Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. Turbotax deluxe federal efile state 2009 18 and 21). Turbotax deluxe federal efile state 2009 The oil spill liability tax rate is $. Turbotax deluxe federal efile state 2009 08 per barrel and generally applies to crude oil received at a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Turbotax deluxe federal efile state 2009 The tax also applies to certain uses and the exportation of domestic crude oil. Turbotax deluxe federal efile state 2009 Crude oil includes crude oil condensates and natural gasoline. Turbotax deluxe federal efile state 2009 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Turbotax deluxe federal efile state 2009 Crude oil. Turbotax deluxe federal efile state 2009   Tax is imposed on crude oil when it is received at a United Sates refinery. Turbotax deluxe federal efile state 2009 The operator of the refinery is liable for the tax. Turbotax deluxe federal efile state 2009   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Turbotax deluxe federal efile state 2009 However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Turbotax deluxe federal efile state 2009 The user or exporter is liable for the tax. Turbotax deluxe federal efile state 2009 Imported petroleum products. Turbotax deluxe federal efile state 2009   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Turbotax deluxe federal efile state 2009 The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 refinery. Turbotax deluxe federal efile state 2009   Tax is imposed only once on any imported petroleum product. Turbotax deluxe federal efile state 2009 Thus, the operator of a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. Turbotax deluxe federal efile state 2009 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Turbotax deluxe federal efile state 2009 Taxable event. Turbotax deluxe federal efile state 2009   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Turbotax deluxe federal efile state 2009 The manufacturer or importer is liable for the tax. Turbotax deluxe federal efile state 2009 Use of ODCs. Turbotax deluxe federal efile state 2009   You use an ODC if you put it into service in a trade or business or for the production of income. Turbotax deluxe federal efile state 2009 Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. Turbotax deluxe federal efile state 2009 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Turbotax deluxe federal efile state 2009   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Turbotax deluxe federal efile state 2009 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Turbotax deluxe federal efile state 2009 Generally, tax is imposed when the mixture is created and not on its sale or use. Turbotax deluxe federal efile state 2009 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Turbotax deluxe federal efile state 2009 You can revoke this choice only with IRS consent. Turbotax deluxe federal efile state 2009   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. Turbotax deluxe federal efile state 2009 Exceptions. Turbotax deluxe federal efile state 2009   The following may be exempt from the tax on ODCs. Turbotax deluxe federal efile state 2009 Metered-dose inhalers. Turbotax deluxe federal efile state 2009 Recycled ODCs. Turbotax deluxe federal efile state 2009 Exported ODCs. Turbotax deluxe federal efile state 2009 ODCs used as feedstock. Turbotax deluxe federal efile state 2009 Metered-dose inhalers. Turbotax deluxe federal efile state 2009   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Turbotax deluxe federal efile state 2009 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Turbotax deluxe federal efile state 2009 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Turbotax deluxe federal efile state 2009 4682-2(d)(5). Turbotax deluxe federal efile state 2009 The certificate may be included as part of the sales documentation. Turbotax deluxe federal efile state 2009 Keep the certificate with your records. Turbotax deluxe federal efile state 2009 Recycled ODCs. Turbotax deluxe federal efile state 2009   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). Turbotax deluxe federal efile state 2009 There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). Turbotax deluxe federal efile state 2009   The Montreal Protocol is administered by the United Nations (U. Turbotax deluxe federal efile state 2009 N. Turbotax deluxe federal efile state 2009 ). Turbotax deluxe federal efile state 2009 To determine if a country has signed the Montreal Protocol, contact the U. Turbotax deluxe federal efile state 2009 N. Turbotax deluxe federal efile state 2009 The website is untreaty. Turbotax deluxe federal efile state 2009 un. Turbotax deluxe federal efile state 2009 org. Turbotax deluxe federal efile state 2009 Exported ODCs. Turbotax deluxe federal efile state 2009   Generally, there is no tax on ODCs sold for export if certain requirements are met. Turbotax deluxe federal efile state 2009 For a sale to be nontaxable, you and the purchaser must be registered. Turbotax deluxe federal efile state 2009 See Form 637, Application for Registration (for Certain Excise Tax Activities). Turbotax deluxe federal efile state 2009 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Turbotax deluxe federal efile state 2009 Keep the certificate with your records. Turbotax deluxe federal efile state 2009 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Turbotax deluxe federal efile state 2009 4682-5(d)(3). Turbotax deluxe federal efile state 2009 The tax benefit of this exemption is limited. Turbotax deluxe federal efile state 2009 For more information, see Regulations section 52. Turbotax deluxe federal efile state 2009 4682-5. Turbotax deluxe federal efile state 2009 ODCs used as feedstock. Turbotax deluxe federal efile state 2009   There is no tax on ODCs sold for use or used as a feedstock. Turbotax deluxe federal efile state 2009 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Turbotax deluxe federal efile state 2009 The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. Turbotax deluxe federal efile state 2009   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Turbotax deluxe federal efile state 2009 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Turbotax deluxe federal efile state 2009 4682-2(d)(2). Turbotax deluxe federal efile state 2009 Keep the certificate with your records. Turbotax deluxe federal efile state 2009 Credits or refunds. Turbotax deluxe federal efile state 2009   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). Turbotax deluxe federal efile state 2009 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Turbotax deluxe federal efile state 2009 Conditions to allowance for ODCs exported. Turbotax deluxe federal efile state 2009   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. Turbotax deluxe federal efile state 2009 You must also have the evidence required by the EPA as proof that the ODCs were exported. Turbotax deluxe federal efile state 2009 Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. Turbotax deluxe federal efile state 2009 The Imported Products Table is listed in Regulations section 52. Turbotax deluxe federal efile state 2009 4682-3(f)(6). Turbotax deluxe federal efile state 2009 The tax is based on the weight of the ODCs used in the manufacture of the product. Turbotax deluxe federal efile state 2009 Use the following methods to figure the ODC weight. Turbotax deluxe federal efile state 2009 The actual (exact) weight of each ODC used as a material in manufacturing the product. Turbotax deluxe federal efile state 2009 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Turbotax deluxe federal efile state 2009 However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. Turbotax deluxe federal efile state 2009 Taxable event. Turbotax deluxe federal efile state 2009   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Turbotax deluxe federal efile state 2009 The importer is liable for the tax. Turbotax deluxe federal efile state 2009 Use of imported products. Turbotax deluxe federal efile state 2009   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. Turbotax deluxe federal efile state 2009 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Turbotax deluxe federal efile state 2009 Entry as use. Turbotax deluxe federal efile state 2009   The importer may choose to treat the entry of a product into the United States as the use of the product. Turbotax deluxe federal efile state 2009 Tax is imposed on the date of entry instead of when the product is sold or used. Turbotax deluxe federal efile state 2009 The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Turbotax deluxe federal efile state 2009 Make the choice by checking the box in Part II of Form 6627. Turbotax deluxe federal efile state 2009 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Turbotax deluxe federal efile state 2009 You can revoke this choice only with IRS consent. Turbotax deluxe federal efile state 2009 Sale of article incorporating imported product. Turbotax deluxe federal efile state 2009   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. Turbotax deluxe federal efile state 2009 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Turbotax deluxe federal efile state 2009 The importer has not chosen to treat entry into the United States as use of the product. Turbotax deluxe federal efile state 2009 Imported products table. Turbotax deluxe federal efile state 2009   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. Turbotax deluxe federal efile state 2009   Each listing in the table identifies a product by name and includes only products that are described by that name. Turbotax deluxe federal efile state 2009 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Turbotax deluxe federal efile state 2009 In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. Turbotax deluxe federal efile state 2009 A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. Turbotax deluxe federal efile state 2009   Part II of the table lists electronic items that are not included within any other list in the table. Turbotax deluxe federal efile state 2009 An imported product is included in this list only if the product meets one of the following tests. Turbotax deluxe federal efile state 2009 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Turbotax deluxe federal efile state 2009 It contains components described in (1), which account for more than 15% of the cost of the product. Turbotax deluxe federal efile state 2009   These components do not include passive electrical devices, such as resistors and capacitors. Turbotax deluxe federal efile state 2009 Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. Turbotax deluxe federal efile state 2009 Rules for listing products. Turbotax deluxe federal efile state 2009   Products are listed in the table according to the following rules. Turbotax deluxe federal efile state 2009 A product is listed in Part I of the table if it is a mixture containing ODCs. Turbotax deluxe federal efile state 2009 A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. Turbotax deluxe federal efile state 2009 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Turbotax deluxe federal efile state 2009 It is not an imported taxable product. Turbotax deluxe federal efile state 2009 It would otherwise be included within a list in Part II of the table. Turbotax deluxe federal efile state 2009   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. Turbotax deluxe federal efile state 2009 ODC weight. Turbotax deluxe federal efile state 2009   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. Turbotax deluxe federal efile state 2009 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Turbotax deluxe federal efile state 2009 Modifying the table. Turbotax deluxe federal efile state 2009   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Turbotax deluxe federal efile state 2009 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Turbotax deluxe federal efile state 2009 To request a modification, see Regulations section 52. Turbotax deluxe federal efile state 2009 4682-3(g) for the mailing address and information that must be included in the request. Turbotax deluxe federal efile state 2009 Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. Turbotax deluxe federal efile state 2009 The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Turbotax deluxe federal efile state 2009 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Turbotax deluxe federal efile state 2009 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Turbotax deluxe federal efile state 2009 You are liable for the floor stocks tax if you hold any of the following on January 1. Turbotax deluxe federal efile state 2009 At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. Turbotax deluxe federal efile state 2009 If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. Turbotax deluxe federal efile state 2009 You must pay this floor stocks tax by June 30 of each year. Turbotax deluxe federal efile state 2009 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Turbotax deluxe federal efile state 2009 For the tax rates, see the Form 6627 instructions. Turbotax deluxe federal efile state 2009 ODCs not subject to floor stocks tax. Turbotax deluxe federal efile state 2009   The floor stocks tax is not imposed on any of the following ODCs. Turbotax deluxe federal efile state 2009 ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. Turbotax deluxe federal efile state 2009 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Turbotax deluxe federal efile state 2009 ODCs that have been reclaimed or recycled. Turbotax deluxe federal efile state 2009 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Turbotax deluxe federal efile state 2009 Prev  Up  Next   Home   More Online Publications
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The Turbotax Deluxe Federal Efile State 2009

Turbotax deluxe federal efile state 2009 6. Turbotax deluxe federal efile state 2009   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Turbotax deluxe federal efile state 2009 Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Turbotax deluxe federal efile state 2009 Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 Tax Treaties See chapter 7 for information about getting these publications. Turbotax deluxe federal efile state 2009 Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Turbotax deluxe federal efile state 2009 See Table 6-1 at the end of this chapter for a list of these countries. Turbotax deluxe federal efile state 2009 Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Turbotax deluxe federal efile state 2009 If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Turbotax deluxe federal efile state 2009 Treaty benefits generally are available to residents of the United States. Turbotax deluxe federal efile state 2009 They generally are not available to U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 citizens who do not reside in the United States. Turbotax deluxe federal efile state 2009 However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 citizens residing in the treaty countries. Turbotax deluxe federal efile state 2009 U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Turbotax deluxe federal efile state 2009 Certification of U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 residency. Turbotax deluxe federal efile state 2009   Use Form 8802, Application for United States Residency Certification, to request certification of U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 residency for purposes of claiming benefits under a tax treaty. Turbotax deluxe federal efile state 2009 Certification can be requested for the current and any prior calendar years. Turbotax deluxe federal efile state 2009 You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Turbotax deluxe federal efile state 2009 Common Benefits Some common tax treaty benefits are explained below. Turbotax deluxe federal efile state 2009 The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Turbotax deluxe federal efile state 2009 Benefits provided by certain treaties are not provided by others. Turbotax deluxe federal efile state 2009 Personal service income. Turbotax deluxe federal efile state 2009 If you are a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Turbotax deluxe federal efile state 2009 Professors and teachers. Turbotax deluxe federal efile state 2009 If you are a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Turbotax deluxe federal efile state 2009 Students, trainees, and apprentices. Turbotax deluxe federal efile state 2009 If you are a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Turbotax deluxe federal efile state 2009 Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Turbotax deluxe federal efile state 2009 Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Turbotax deluxe federal efile state 2009 Pensions and annuities. Turbotax deluxe federal efile state 2009 If you are a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Turbotax deluxe federal efile state 2009 Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Turbotax deluxe federal efile state 2009 Investment income. Turbotax deluxe federal efile state 2009 If you are a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Turbotax deluxe federal efile state 2009 Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Turbotax deluxe federal efile state 2009 Tax credit provisions. Turbotax deluxe federal efile state 2009 If you are a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Turbotax deluxe federal efile state 2009 Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 tax on the income. Turbotax deluxe federal efile state 2009 Nondiscrimination provisions. Turbotax deluxe federal efile state 2009 Most U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Turbotax deluxe federal efile state 2009 Saving clauses. Turbotax deluxe federal efile state 2009 U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 treaties contain saving clauses that provide that the treaties do not affect the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 taxation of its own citizens and residents. Turbotax deluxe federal efile state 2009 As a result, U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 citizens and residents generally cannot use the treaty to reduce their U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 tax liability. Turbotax deluxe federal efile state 2009 However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 citizens or residents. Turbotax deluxe federal efile state 2009 It is important that you examine the applicable saving clause to determine if an exception applies. Turbotax deluxe federal efile state 2009 More information on treaties. Turbotax deluxe federal efile state 2009   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Turbotax deluxe federal efile state 2009 Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 ” appears in the treaty exemption discussions in Publication 901. Turbotax deluxe federal efile state 2009   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Turbotax deluxe federal efile state 2009 Competent Authority Assistance If you are a U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 citizen or resident alien, you can request assistance from the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Turbotax deluxe federal efile state 2009 You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Turbotax deluxe federal efile state 2009 The U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Turbotax deluxe federal efile state 2009 Effect of request for assistance. Turbotax deluxe federal efile state 2009   If your request provides a basis for competent authority assistance, the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Turbotax deluxe federal efile state 2009 How to make your request. Turbotax deluxe federal efile state 2009   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Turbotax deluxe federal efile state 2009 You are denied treaty benefits. Turbotax deluxe federal efile state 2009 Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Turbotax deluxe federal efile state 2009   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Turbotax deluxe federal efile state 2009 Some of the steps you should consider taking include the following. Turbotax deluxe federal efile state 2009 Filing a protective claim for credit or refund of U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 taxes. Turbotax deluxe federal efile state 2009 Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Turbotax deluxe federal efile state 2009 Avoiding the lapse or termination of your right to appeal any tax determination. Turbotax deluxe federal efile state 2009 Complying with all applicable procedures for invoking competent authority consideration. Turbotax deluxe federal efile state 2009 Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 or treaty country tax. Turbotax deluxe federal efile state 2009 Taxpayers can consult with the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Turbotax deluxe federal efile state 2009   The request should contain all essential items of information, including the following items. Turbotax deluxe federal efile state 2009 A reference to the treaty and the treaty provisions on which the request is based. Turbotax deluxe federal efile state 2009 The years and amounts involved in both U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 dollars and foreign currency. Turbotax deluxe federal efile state 2009 A brief description of the issues for which competent authority assistance is requested. Turbotax deluxe federal efile state 2009   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Turbotax deluxe federal efile state 2009 Revenue Procedure 2006-54 is available at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/irb/2006-49_IRB/ar13. Turbotax deluxe federal efile state 2009 html. Turbotax deluxe federal efile state 2009   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 competent authority assistance under tax treaties. Turbotax deluxe federal efile state 2009 As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Turbotax deluxe federal efile state 2009    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Turbotax deluxe federal efile state 2009   In the case of U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Turbotax deluxe federal efile state 2009 If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Turbotax deluxe federal efile state 2009 Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Turbotax deluxe federal efile state 2009 This table is updated through October 31, 2013. Turbotax deluxe federal efile state 2009 You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Turbotax deluxe federal efile state 2009 You can obtain the text of most U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 treaties at IRS. Turbotax deluxe federal efile state 2009 gov. Turbotax deluxe federal efile state 2009 You also can request the text of treaties from the Department of Treasury at the following address. Turbotax deluxe federal efile state 2009 Department of Treasury Office of Business and Public Liaison Rm. Turbotax deluxe federal efile state 2009 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 Virgin Islands, you can call the IRS at 1-800-829-1040. Turbotax deluxe federal efile state 2009 Table 6–1. Turbotax deluxe federal efile state 2009 List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Turbotax deluxe federal efile state 2009 D. Turbotax deluxe federal efile state 2009 ) Australia TIAS 10773 Dec. Turbotax deluxe federal efile state 2009 1, 1983 1986-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 220 1986-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 246 Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2004     Austria TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1999     Bangladesh TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2007     Barbados TIAS 11090 Jan. Turbotax deluxe federal efile state 2009 1, 1984 1991-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 436 1991-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 466 Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2005     Belgium TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2008     Bulgaria TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2009     Canada2 TIAS 11087 Jan. Turbotax deluxe federal efile state 2009 1, 1985 1986-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 258 1987-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 298 Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2009     China, People's Republic of TIAS 12065 Jan. Turbotax deluxe federal efile state 2009 1, 1987 1988-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 414 1988-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 447 Commonwealth of Independent States3 TIAS 8225 Jan. Turbotax deluxe federal efile state 2009 1, 1976 1976-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 463 1976-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 475 Cyprus TIAS 10965 Jan. Turbotax deluxe federal efile state 2009 1, 1986 1989-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 280 1989-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 314 Czech Republic TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1993     Denmark TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2001     Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2008     Egypt TIAS 10149 Jan. Turbotax deluxe federal efile state 2009 1, 1982 1982-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 219 1982-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 243 Estonia TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2000     Finland TIAS 12101 Jan. Turbotax deluxe federal efile state 2009 1, 1991     Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2008     France TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1996     Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2009     Germany TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1990     Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2008     Greece TIAS 2902 Jan. Turbotax deluxe federal efile state 2009 1, 1953 1958-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 1054 T. Turbotax deluxe federal efile state 2009 D. Turbotax deluxe federal efile state 2009 6109, 1954-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 638 Hungary TIAS 9560 Jan. Turbotax deluxe federal efile state 2009 1, 1980 1980-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 333 1980-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 354 Iceland TIAS 8151 Jan. Turbotax deluxe federal efile state 2009 1, 2009     India TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1991     Indonesia TIAS 11593 Jan. Turbotax deluxe federal efile state 2009 1, 1990     Ireland TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1998     Israel TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1995     Italy TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2010     Jamaica TIAS 10207 Jan. Turbotax deluxe federal efile state 2009 1, 1982 1982-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 257 1982-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 291 Japan TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2005     Kazakhstan TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1996     Korea, South TIAS 9506 Jan. Turbotax deluxe federal efile state 2009 1, 1980 1979-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 435 1979-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 458 Latvia TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2000     Lithuania TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2000     Luxembourg TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2001     Malta TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2011     Mexico TIAS Jan. Turbotax deluxe federal efile state 2009 1,1994     Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2004               Table 6–1 (continued). Turbotax deluxe federal efile state 2009 Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Turbotax deluxe federal efile state 2009 D. Turbotax deluxe federal efile state 2009 ) Morocco TIAS 10195 Jan. Turbotax deluxe federal efile state 2009 1, 1981 1982-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 405 1982-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 427 Netherlands TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1994     Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2005     New Zealand TIAS 10772 Nov. Turbotax deluxe federal efile state 2009 2, 1983 1990-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 274 1990-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 303 Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2011     Norway TIAS 7474 Jan. Turbotax deluxe federal efile state 2009 1, 1971 1973-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 669 1973-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 693 Protocol TIAS 10205 Jan. Turbotax deluxe federal efile state 2009 1, 1982 1982-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 440 1982-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 454 Pakistan TIAS 4232 Jan. Turbotax deluxe federal efile state 2009 1, 1959 1960-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 646 T. Turbotax deluxe federal efile state 2009 D. Turbotax deluxe federal efile state 2009 6431, 1960-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 755 Philippines TIAS 10417 Jan. Turbotax deluxe federal efile state 2009 1, 1983 1984-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 384 1984-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 412 Poland TIAS 8486 Jan. Turbotax deluxe federal efile state 2009 1, 1974 1977-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 416 1977-1 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 427 Portugal TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1996     Romania TIAS 8228 Jan. Turbotax deluxe federal efile state 2009 1, 1974 1976-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 492 1976-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 504 Russia TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1994     Slovak Republic TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1993     Slovenia TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2002     South Africa TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1998     Spain TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1991     Sri Lanka TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2004     Sweden TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1996     Protocol TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2007     Switzerland TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1998     Thailand TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Turbotax deluxe federal efile state 2009 1, 1970 1971-2 C. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 479   Tunisia TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1990     Turkey TIAS Jan. Turbotax deluxe federal efile state 2009 1, 1998     Ukraine TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2001     United Kingdom TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2004     Venezuela TIAS Jan. Turbotax deluxe federal efile state 2009 1, 2000      1(TIAS) — Treaties and Other International Act Series. Turbotax deluxe federal efile state 2009  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Turbotax deluxe federal efile state 2009 3The U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 -U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 R. Turbotax deluxe federal efile state 2009 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Turbotax deluxe federal efile state 2009 Prev  Up  Next   Home   More Online Publications