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1040ez Tax Tables

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    The Better Business Bureau is warning consumers about a new email scam designed to steal your money. Be on the lookout for an email claiming to be from someone you know who is stuck in another country. They are asking you to give them a loan to pay for their hotel bills and airfare home and request that you respond via email.
  • Beware of Osama Bin Laden Email Phishing Schemes
    The death of Osama bin Laden has garnered attention and interest around the world. Unfortunately, major news events like this one often bring a wave of phishing scams designed to collect your personal or financial information without your knowledge. Phishing scammers use email or malicious websites to solicit information by posing as a trustworthy source. For example, a scam may send an email that looks like it's from a reputable news organization with links to photos or video when, in fact, it takes you to a malicious website or downloads harmful viruses onto your computer.
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    A bogus email is circulating that says it is from the Federal Trade Commission, referencing a 'complaint' filed with the FTC against the email's recipient. The email includes links and an attachment that download a virus. As with any suspicious email, the FTC warns recipients not to click on links within the email and not to open any attachments.
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    The Federal Deposit Insurance Corporation (FDIC) has received numerous reports of a fraudulent e-mail that has the appearance of being sent from the FDIC. The subject line of the e- mail states: 'check your Bank Deposit Insurance Coverage.' The e-mail tells recipients that, 'You have received this message because you are a holder of a FDIC-insured bank account. Recently FDIC has officially named the bank you have opened your account with as a failed bank, thus, taking control of its assets.'
  • E-mails Containing Threats and Extortion
    The Internet Crime Complaint Center has recently received information concerning spam e-mails from 1wayout@myway.com threatening to assassinate the recipient unless the recipient pays several thousand dollars to the sender of the email. The subject claims to have been following the victim for some time and was supposedly hired to kill the victim by a friend of the victim. The subject threatens to carry out the assassination if the victim goes to the police and requests the victim to respond quickly and provide their telephone number.
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    Consumers, including corporate and banking executives, appear to be targets of a bogus e-mail supposedly sent by the Federal Trade Commission but actually sent by third parties hoping to install spyware on computers. The bogus e-mail poses as an acknowledgment of a complaint filed by the recipient, and includes an attachment. Consumers who open the attachment to this e-mail unleash malicious spyware onto their computer.
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    US-CERT is aware of public reports of a phishing attack that specifically targets US government and military officials' Gmail accounts. The attack arrives via an email sent from a spoofed address of an individual or agency known to the targeted user. The email contains a "view download" link that leads to a fake Gmail login page. The login information is then sent to an attacker.
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    A few decades ago, mass marketing fraud - the kind that exploits mass communication techniques like bulk mail or telemarketing - was relatively low-tech and mostly a regional crime problem targeting victims nearby. These days, it's a different story. Thanks to the Internet, criminals and crime groups can also target victims halfway around the world, blasting out spam e-mails by the millions and setting up phony but realistic websites to lure people in.
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    Have you submitted your e-mail address to a "National Do Not E-mail Registry" that promises to reduce the amount of spam (unsolicited e-mail) you receive? If so, you are the victim of a scam, according to the Federal Trade Commission (FTC). The web site at "unsub.us" mimics the language, look, and navigation of the Web site for the National Do Not Call Registry, a legitimate free service of the federal government. The "unsub.us" site is not run or authorized by the FTC and is concerned that the "unsub.us" site could be part of a high-tech scam that uses a deceptive Web site to trick consumers into disclosing their e-mail address or other sensitive personal information.
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    As with previous spam attacks, which have included the names of high- ranking FBI executives and names of various government agencies, a new version misuses the name of the United States Attorney General, Eric Holder. The current spam alleges that the Department of Homeland Security and the Federal Bureau of Investigation were informed the e-mail recipient is allegedly involved in money laundering and terrorist-related activities. To avoid legal prosecution, the recipient must obtain a certificate from the Economic Financial Crimes Commission (EFCC) Chairman at a cost of $370.

The 1040ez Tax Tables

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