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Www hrblock com w2 6. Www hrblock com w2   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. Www hrblock com w2 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. Www hrblock com w2 Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Www hrblock com w2 S. Www hrblock com w2 Tax Treaties See chapter 7 for information about getting these publications. Www hrblock com w2 Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Www hrblock com w2 See Table 6-1 at the end of this chapter for a list of these countries. Www hrblock com w2 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. Www hrblock com w2 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. Www hrblock com w2 Treaty benefits generally are available to residents of the United States. Www hrblock com w2 They generally are not available to U. Www hrblock com w2 S. Www hrblock com w2 citizens who do not reside in the United States. Www hrblock com w2 However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Www hrblock com w2 S. Www hrblock com w2 citizens residing in the treaty countries. Www hrblock com w2 U. Www hrblock com w2 S. Www hrblock com w2 citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Www hrblock com w2 Certification of U. Www hrblock com w2 S. Www hrblock com w2 residency. Www hrblock com w2   Use Form 8802, Application for United States Residency Certification, to request certification of U. Www hrblock com w2 S. Www hrblock com w2 residency for purposes of claiming benefits under a tax treaty. Www hrblock com w2 Certification can be requested for the current and any prior calendar years. Www hrblock com w2 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. Www hrblock com w2 Common Benefits Some common tax treaty benefits are explained below. Www hrblock com w2 The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Www hrblock com w2 Benefits provided by certain treaties are not provided by others. Www hrblock com w2 Personal service income. Www hrblock com w2 If you are a U. Www hrblock com w2 S. Www hrblock com w2 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. Www hrblock com w2 Professors and teachers. Www hrblock com w2 If you are a U. Www hrblock com w2 S. Www hrblock com w2 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. Www hrblock com w2 Students, trainees, and apprentices. Www hrblock com w2 If you are a U. Www hrblock com w2 S. Www hrblock com w2 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. Www hrblock com w2 Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Www hrblock com w2 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. Www hrblock com w2 Pensions and annuities. Www hrblock com w2 If you are a U. Www hrblock com w2 S. Www hrblock com w2 resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Www hrblock com w2 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. Www hrblock com w2 Investment income. Www hrblock com w2 If you are a U. Www hrblock com w2 S. Www hrblock com w2 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. Www hrblock com w2 Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Www hrblock com w2 Tax credit provisions. Www hrblock com w2 If you are a U. Www hrblock com w2 S. Www hrblock com w2 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. Www hrblock com w2 Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Www hrblock com w2 S. Www hrblock com w2 tax on the income. Www hrblock com w2 Nondiscrimination provisions. Www hrblock com w2 Most U. Www hrblock com w2 S. Www hrblock com w2 tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Www hrblock com w2 S. Www hrblock com w2 citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Www hrblock com w2 Saving clauses. Www hrblock com w2 U. Www hrblock com w2 S. Www hrblock com w2 treaties contain saving clauses that provide that the treaties do not affect the U. Www hrblock com w2 S. Www hrblock com w2 taxation of its own citizens and residents. Www hrblock com w2 As a result, U. Www hrblock com w2 S. Www hrblock com w2 citizens and residents generally cannot use the treaty to reduce their U. Www hrblock com w2 S. Www hrblock com w2 tax liability. Www hrblock com w2 However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Www hrblock com w2 S. Www hrblock com w2 citizens or residents. Www hrblock com w2 It is important that you examine the applicable saving clause to determine if an exception applies. Www hrblock com w2 More information on treaties. Www hrblock com w2   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. Www hrblock com w2 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. Www hrblock com w2 S. Www hrblock com w2 ” appears in the treaty exemption discussions in Publication 901. Www hrblock com w2   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Www hrblock com w2 Competent Authority Assistance If you are a U. Www hrblock com w2 S. Www hrblock com w2 citizen or resident alien, you can request assistance from the U. Www hrblock com w2 S. Www hrblock com w2 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. Www hrblock com w2 You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Www hrblock com w2 The U. Www hrblock com w2 S. Www hrblock com w2 competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Www hrblock com w2 Effect of request for assistance. Www hrblock com w2   If your request provides a basis for competent authority assistance, the U. Www hrblock com w2 S. Www hrblock com w2 competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Www hrblock com w2 How to make your request. Www hrblock com w2   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Www hrblock com w2 You are denied treaty benefits. Www hrblock com w2 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. Www hrblock com w2   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. Www hrblock com w2 Some of the steps you should consider taking include the following. Www hrblock com w2 Filing a protective claim for credit or refund of U. Www hrblock com w2 S. Www hrblock com w2 taxes. Www hrblock com w2 Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Www hrblock com w2 Avoiding the lapse or termination of your right to appeal any tax determination. Www hrblock com w2 Complying with all applicable procedures for invoking competent authority consideration. Www hrblock com w2 Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Www hrblock com w2 S. Www hrblock com w2 or treaty country tax. Www hrblock com w2 Taxpayers can consult with the U. Www hrblock com w2 S. Www hrblock com w2 competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Www hrblock com w2   The request should contain all essential items of information, including the following items. Www hrblock com w2 A reference to the treaty and the treaty provisions on which the request is based. Www hrblock com w2 The years and amounts involved in both U. Www hrblock com w2 S. Www hrblock com w2 dollars and foreign currency. Www hrblock com w2 A brief description of the issues for which competent authority assistance is requested. Www hrblock com w2   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Www hrblock com w2 Revenue Procedure 2006-54 is available at www. Www hrblock com w2 irs. Www hrblock com w2 gov/irb/2006-49_IRB/ar13. Www hrblock com w2 html. Www hrblock com w2   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Www hrblock com w2 S. Www hrblock com w2 competent authority assistance under tax treaties. Www hrblock com w2 As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Www hrblock com w2    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. Www hrblock com w2   In the case of U. Www hrblock com w2 S. Www hrblock com w2 - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Www hrblock com w2 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. Www hrblock com w2 Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Www hrblock com w2 This table is updated through October 31, 2013. Www hrblock com w2 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. Www hrblock com w2 You can obtain the text of most U. Www hrblock com w2 S. Www hrblock com w2 treaties at IRS. Www hrblock com w2 gov. Www hrblock com w2 You also can request the text of treaties from the Department of Treasury at the following address. Www hrblock com w2 Department of Treasury Office of Business and Public Liaison Rm. Www hrblock com w2 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. Www hrblock com w2 S. Www hrblock com w2 Virgin Islands, you can call the IRS at 1-800-829-1040. Www hrblock com w2 Table 6–1. Www hrblock com w2 List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Www hrblock com w2 D. Www hrblock com w2 ) Australia TIAS 10773 Dec. Www hrblock com w2 1, 1983 1986-2 C. Www hrblock com w2 B. Www hrblock com w2 220 1986-2 C. Www hrblock com w2 B. Www hrblock com w2 246 Protocol TIAS Jan. Www hrblock com w2 1, 2004     Austria TIAS Jan. Www hrblock com w2 1, 1999     Bangladesh TIAS Jan. Www hrblock com w2 1, 2007     Barbados TIAS 11090 Jan. Www hrblock com w2 1, 1984 1991-2 C. Www hrblock com w2 B. Www hrblock com w2 436 1991-2 C. Www hrblock com w2 B. Www hrblock com w2 466 Protocol TIAS Jan. Www hrblock com w2 1, 2005     Belgium TIAS Jan. Www hrblock com w2 1, 2008     Bulgaria TIAS Jan. Www hrblock com w2 1, 2009     Canada2 TIAS 11087 Jan. Www hrblock com w2 1, 1985 1986-2 C. Www hrblock com w2 B. Www hrblock com w2 258 1987-2 C. Www hrblock com w2 B. Www hrblock com w2 298 Protocol TIAS Jan. Www hrblock com w2 1, 2009     China, People's Republic of TIAS 12065 Jan. Www hrblock com w2 1, 1987 1988-1 C. Www hrblock com w2 B. Www hrblock com w2 414 1988-1 C. Www hrblock com w2 B. Www hrblock com w2 447 Commonwealth of Independent States3 TIAS 8225 Jan. Www hrblock com w2 1, 1976 1976-2 C. Www hrblock com w2 B. Www hrblock com w2 463 1976-2 C. Www hrblock com w2 B. Www hrblock com w2 475 Cyprus TIAS 10965 Jan. Www hrblock com w2 1, 1986 1989-2 C. Www hrblock com w2 B. Www hrblock com w2 280 1989-2 C. Www hrblock com w2 B. Www hrblock com w2 314 Czech Republic TIAS Jan. Www hrblock com w2 1, 1993     Denmark TIAS Jan. Www hrblock com w2 1, 2001     Protocol TIAS Jan. Www hrblock com w2 1, 2008     Egypt TIAS 10149 Jan. Www hrblock com w2 1, 1982 1982-1 C. Www hrblock com w2 B. Www hrblock com w2 219 1982-1 C. Www hrblock com w2 B. Www hrblock com w2 243 Estonia TIAS Jan. Www hrblock com w2 1, 2000     Finland TIAS 12101 Jan. Www hrblock com w2 1, 1991     Protocol TIAS Jan. Www hrblock com w2 1, 2008     France TIAS Jan. Www hrblock com w2 1, 1996     Protocol TIAS Jan. Www hrblock com w2 1, 2009     Germany TIAS Jan. Www hrblock com w2 1, 1990     Protocol TIAS Jan. Www hrblock com w2 1, 2008     Greece TIAS 2902 Jan. Www hrblock com w2 1, 1953 1958-2 C. Www hrblock com w2 B. Www hrblock com w2 1054 T. Www hrblock com w2 D. Www hrblock com w2 6109, 1954-2 C. Www hrblock com w2 B. Www hrblock com w2 638 Hungary TIAS 9560 Jan. Www hrblock com w2 1, 1980 1980-1 C. Www hrblock com w2 B. Www hrblock com w2 333 1980-1 C. Www hrblock com w2 B. Www hrblock com w2 354 Iceland TIAS 8151 Jan. Www hrblock com w2 1, 2009     India TIAS Jan. Www hrblock com w2 1, 1991     Indonesia TIAS 11593 Jan. Www hrblock com w2 1, 1990     Ireland TIAS Jan. Www hrblock com w2 1, 1998     Israel TIAS Jan. Www hrblock com w2 1, 1995     Italy TIAS Jan. Www hrblock com w2 1, 2010     Jamaica TIAS 10207 Jan. Www hrblock com w2 1, 1982 1982-1 C. Www hrblock com w2 B. Www hrblock com w2 257 1982-1 C. Www hrblock com w2 B. Www hrblock com w2 291 Japan TIAS Jan. Www hrblock com w2 1, 2005     Kazakhstan TIAS Jan. Www hrblock com w2 1, 1996     Korea, South TIAS 9506 Jan. Www hrblock com w2 1, 1980 1979-2 C. Www hrblock com w2 B. Www hrblock com w2 435 1979-2 C. Www hrblock com w2 B. Www hrblock com w2 458 Latvia TIAS Jan. Www hrblock com w2 1, 2000     Lithuania TIAS Jan. Www hrblock com w2 1, 2000     Luxembourg TIAS Jan. Www hrblock com w2 1, 2001     Malta TIAS Jan. Www hrblock com w2 1, 2011     Mexico TIAS Jan. Www hrblock com w2 1,1994     Protocol TIAS Jan. Www hrblock com w2 1, 2004               Table 6–1 (continued). Www hrblock com w2 Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Www hrblock com w2 D. Www hrblock com w2 ) Morocco TIAS 10195 Jan. Www hrblock com w2 1, 1981 1982-2 C. Www hrblock com w2 B. Www hrblock com w2 405 1982-2 C. Www hrblock com w2 B. Www hrblock com w2 427 Netherlands TIAS Jan. Www hrblock com w2 1, 1994     Protocol TIAS Jan. Www hrblock com w2 1, 2005     New Zealand TIAS 10772 Nov. Www hrblock com w2 2, 1983 1990-2 C. Www hrblock com w2 B. Www hrblock com w2 274 1990-2 C. Www hrblock com w2 B. Www hrblock com w2 303 Protocol TIAS Jan. Www hrblock com w2 1, 2011     Norway TIAS 7474 Jan. Www hrblock com w2 1, 1971 1973-1 C. Www hrblock com w2 B. Www hrblock com w2 669 1973-1 C. Www hrblock com w2 B. Www hrblock com w2 693 Protocol TIAS 10205 Jan. Www hrblock com w2 1, 1982 1982-2 C. Www hrblock com w2 B. Www hrblock com w2 440 1982-2 C. Www hrblock com w2 B. Www hrblock com w2 454 Pakistan TIAS 4232 Jan. Www hrblock com w2 1, 1959 1960-2 C. Www hrblock com w2 B. Www hrblock com w2 646 T. Www hrblock com w2 D. Www hrblock com w2 6431, 1960-1 C. Www hrblock com w2 B. Www hrblock com w2 755 Philippines TIAS 10417 Jan. Www hrblock com w2 1, 1983 1984-2 C. Www hrblock com w2 B. Www hrblock com w2 384 1984-2 C. Www hrblock com w2 B. Www hrblock com w2 412 Poland TIAS 8486 Jan. Www hrblock com w2 1, 1974 1977-1 C. Www hrblock com w2 B. Www hrblock com w2 416 1977-1 C. Www hrblock com w2 B. Www hrblock com w2 427 Portugal TIAS Jan. Www hrblock com w2 1, 1996     Romania TIAS 8228 Jan. Www hrblock com w2 1, 1974 1976-2 C. Www hrblock com w2 B. Www hrblock com w2 492 1976-2 C. Www hrblock com w2 B. Www hrblock com w2 504 Russia TIAS Jan. Www hrblock com w2 1, 1994     Slovak Republic TIAS Jan. Www hrblock com w2 1, 1993     Slovenia TIAS Jan. Www hrblock com w2 1, 2002     South Africa TIAS Jan. Www hrblock com w2 1, 1998     Spain TIAS Jan. Www hrblock com w2 1, 1991     Sri Lanka TIAS Jan. Www hrblock com w2 1, 2004     Sweden TIAS Jan. Www hrblock com w2 1, 1996     Protocol TIAS Jan. Www hrblock com w2 1, 2007     Switzerland TIAS Jan. Www hrblock com w2 1, 1998     Thailand TIAS Jan. Www hrblock com w2 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Www hrblock com w2 1, 1970 1971-2 C. Www hrblock com w2 B. Www hrblock com w2 479   Tunisia TIAS Jan. Www hrblock com w2 1, 1990     Turkey TIAS Jan. Www hrblock com w2 1, 1998     Ukraine TIAS Jan. Www hrblock com w2 1, 2001     United Kingdom TIAS Jan. Www hrblock com w2 1, 2004     Venezuela TIAS Jan. Www hrblock com w2 1, 2000      1(TIAS) — Treaties and Other International Act Series. Www hrblock com w2  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Www hrblock com w2 3The U. Www hrblock com w2 S. Www hrblock com w2 -U. Www hrblock com w2 S. Www hrblock com w2 S. Www hrblock com w2 R. Www hrblock com w2 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 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