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2010 Tax Forms

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2010 Tax Forms

2010 tax forms Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. 2010 tax forms  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. 2010 tax forms 3% (. 2010 tax forms 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. 2010 tax forms The tax applies to sales of taxable medical devices after December 31, 2012. 2010 tax forms See Taxable Medical Devices in chapter 5, later. 2010 tax forms Tax on seasonal flu vaccines. 2010 tax forms  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. 2010 tax forms 75 per dose of taxable vaccine. 2010 tax forms Previously, only trivalent influenza vaccines were subject to this tax. 2010 tax forms See Vaccines in chapter 5, later. 2010 tax forms Patient-centered outcomes research fee. 2010 tax forms  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. 2010 tax forms The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. 2010 tax forms The fee applies to policy or plan years ending on or after October 1, 2012. 2010 tax forms See chapter 11, later. 2010 tax forms Extension of fuel tax credits. 2010 tax forms  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. 2010 tax forms Biodiesel or renewable diesel mixture credit. 2010 tax forms Alternative fuel credit. 2010 tax forms Alternative fuel mixture credit. 2010 tax forms See Notice 2013–26 (fuel tax credits) on page 984 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2013–18 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb13-18. 2010 tax forms pdf; also see chapter 2, later. 2010 tax forms Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. 2010 tax forms  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. 2010 tax forms See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. 2010 tax forms Expiration of alcohol fuel mixture credit. 2010 tax forms  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. 2010 tax forms Expiration of alcohol fuels credits. 2010 tax forms  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. 2010 tax forms Second generation biofuel producer credit and excise tax. 2010 tax forms  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. 2010 tax forms After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. 2010 tax forms The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. 2010 tax forms You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. 2010 tax forms Report the tax on Form 720. 2010 tax forms See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. 2010 tax forms Extension of section 40A biodiesel fuels credit. 2010 tax forms  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. 2010 tax forms Future developments. 2010 tax forms  The IRS has created a page on IRS. 2010 tax forms gov that includes information about Publication 510 at www. 2010 tax forms irs. 2010 tax forms gov/pub510. 2010 tax forms Information about any future developments will be posted on that page. 2010 tax forms Reminders Publication 510 updates. 2010 tax forms  Publication 510 is not updated annually. 2010 tax forms Instead, it will be updated only when there are major changes in the tax law. 2010 tax forms Use of international air travel facilities. 2010 tax forms  Generally, the tax on the use of international air travel facilities increases annually. 2010 tax forms See the Instructions for Form 720 for the tax rate. 2010 tax forms For more information, see Air Transportation Taxes in chapter 4. 2010 tax forms Aviation fuels for use in foreign trade. 2010 tax forms  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. 2010 tax forms Arrow shafts, tax rate. 2010 tax forms  Generally, the tax on arrow shafts increases annually. 2010 tax forms See Form 720 for the tax rate. 2010 tax forms Disregarded entities and qualified subchapter S subsidiaries. 2010 tax forms  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. 2010 tax forms QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 2010 tax forms 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). 2010 tax forms These actions cannot take place under the owner's taxpayer identification number (TIN). 2010 tax forms Some QSubs and disregarded entities may already have an EIN. 2010 tax forms However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. 2010 tax forms Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). 2010 tax forms For more information on these regulations, see Treasury Decision (T. 2010 tax forms D. 2010 tax forms ) 9356, T. 2010 tax forms D. 2010 tax forms 9462, and T. 2010 tax forms D. 2010 tax forms 9596. 2010 tax forms You can find T. 2010 tax forms D. 2010 tax forms 9356 on page 675 of Internal Revenue Bulletin (I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms ) 2007-39 at  www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb07-39. 2010 tax forms pdf;  T. 2010 tax forms D. 2010 tax forms 9462 on page 504 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2009-42 at  www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb09-42. 2010 tax forms pdf;  and T. 2010 tax forms D. 2010 tax forms 9596 on page 84 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2012-30 at  www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb12-30. 2010 tax forms pdf. 2010 tax forms Registration for certain activities. 2010 tax forms  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. 2010 tax forms See the instructions for Form 637 for the list of activities for which you must register. 2010 tax forms Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. 2010 tax forms Each business unit that has, or is required to have, a separate employer identification number must be registered. 2010 tax forms To apply for registration, complete Form 637 and provide the information requested in its instructions. 2010 tax forms If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. 2010 tax forms A copy of Form 637 is not a Letter of Registration. 2010 tax forms Photographs of missing children. 2010 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax forms Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. 2010 tax forms It also covers fuel tax credits and refunds. 2010 tax forms For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 2010 tax forms Comments and suggestions. 2010 tax forms   We welcome your comments about this publication and your suggestions for future editions. 2010 tax forms   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2010 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax forms   You can email us at taxforms@irs. 2010 tax forms gov. 2010 tax forms Please put “Publications Comment” on the subject line. 2010 tax forms You can also send us comments from www. 2010 tax forms irs. 2010 tax forms gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. 2010 tax forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax forms Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. 2010 tax forms Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2005-2 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb05-02. 2010 tax forms pdf. 2010 tax forms Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2005-35 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb05-35. 2010 tax forms pdf. 2010 tax forms Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2005-46 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb05-46. 2010 tax forms pdf. 2010 tax forms Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2006-43 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb06-43. 2010 tax forms pdf. 2010 tax forms Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2008-51 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb08-51. 2010 tax forms pdf. 2010 tax forms Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2010-44 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb10-44. 2010 tax forms pdf. 2010 tax forms Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2012-17 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb12-17. 2010 tax forms pdf. 2010 tax forms Notice 2013-26 (fuel tax credits) on page 984 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2013-18 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb13-18. 2010 tax forms pdf. 2010 tax forms T. 2010 tax forms D. 2010 tax forms 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2012-52 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb12-52. 2010 tax forms pdf. 2010 tax forms T. 2010 tax forms D. 2010 tax forms 9602 (patient-centered outcomes research fee) on page 746 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2012-52 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb12-52. 2010 tax forms pdf. 2010 tax forms Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2012-45 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb12-45. 2010 tax forms pdf. 2010 tax forms T. 2010 tax forms D. 2010 tax forms 9621 (indoor tanning services tax) on page 49 of I. 2010 tax forms R. 2010 tax forms B. 2010 tax forms 2013-28 at www. 2010 tax forms irs. 2010 tax forms gov/pub/irs-irbs/irb13-28. 2010 tax forms pdf. 2010 tax forms Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. 2010 tax forms For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. 2010 tax forms ttb. 2010 tax forms gov. 2010 tax forms Heavy highway vehicle use tax. 2010 tax forms   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. 2010 tax forms The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. 2010 tax forms Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. 2010 tax forms Note. 2010 tax forms A Spanish version (Formulario 2290(SP)) is also available. 2010 tax forms See How To Get Tax Help in chapter 17. 2010 tax forms Registration of vehicles. 2010 tax forms   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. 2010 tax forms Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. 2010 tax forms    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. 2010 tax forms The hours of service are 8:00 a. 2010 tax forms m. 2010 tax forms to 6:00 p. 2010 tax forms m. 2010 tax forms Eastern time. 2010 tax forms Wagering tax and occupational tax. 2010 tax forms   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. 2010 tax forms Prev  Up  Next   Home   More Online Publications
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The 2010 Tax Forms

2010 tax forms 9. 2010 tax forms   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. 2010 tax forms Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 2010 tax forms However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 2010 tax forms See Table 9-1 for a list of tax treaty countries. 2010 tax forms You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 2010 tax forms See Income Entitled to Tax Treaty Benefits in chapter 8. 2010 tax forms Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. 2010 tax forms Useful Items - You may want to see: Publication 901 U. 2010 tax forms S. 2010 tax forms Tax Treaties Form (and Instructions) 1040NR U. 2010 tax forms S. 2010 tax forms Nonresident Alien Income Tax Return 1040NR-EZ U. 2010 tax forms S. 2010 tax forms Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. 2010 tax forms Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 2010 tax forms Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. 2010 tax forms Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 2010 tax forms Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 2010 tax forms To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. 2010 tax forms Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. 2010 tax forms Example. 2010 tax forms Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. 2010 tax forms He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. 2010 tax forms His dividends are not effectively connected with that business. 2010 tax forms He has no deductions other than his own personal exemption. 2010 tax forms His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. 2010 tax forms Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. 2010 tax forms The conditions for claiming the exemptions vary under each tax treaty. 2010 tax forms For more information about the conditions under a particular tax treaty, see Publication 901. 2010 tax forms Or, you may download the complete text of most U. 2010 tax forms S. 2010 tax forms tax treaties at IRS. 2010 tax forms gov. 2010 tax forms Technical explanations for many of those treaties are also available at that site. 2010 tax forms Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 2010 tax forms These types of income may be exempt from U. 2010 tax forms S. 2010 tax forms tax or may be subject to a reduced rate of tax. 2010 tax forms For more information, see Publication 901 or the applicable tax treaty. 2010 tax forms Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. 2010 tax forms Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. 2010 tax forms Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 2010 tax forms Spending part of a day in the United States counts as a day of presence. 2010 tax forms Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. 2010 tax forms Note. 2010 tax forms Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. 2010 tax forms Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. 2010 tax forms S. 2010 tax forms income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 2010 tax forms Many treaties also provide an exemption for engaging in research. 2010 tax forms Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 2010 tax forms A substantial part of that person's time must be devoted to those duties. 2010 tax forms The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. 2010 tax forms If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2010 tax forms See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 2010 tax forms Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 2010 tax forms However, a difference exists among treaties as to who qualifies for this benefit. 2010 tax forms Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 2010 tax forms Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 2010 tax forms Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 2010 tax forms Chapter 10 of this publication also has information for employees of foreign governments. 2010 tax forms Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. 2010 tax forms Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. 2010 tax forms If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2010 tax forms See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 2010 tax forms Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 2010 tax forms Generally, gains from the sale or exchange of real property located in the United States are taxable. 2010 tax forms Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 2010 tax forms U. 2010 tax forms S. 2010 tax forms Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. 2010 tax forms (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 2010 tax forms ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 2010 tax forms This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 2010 tax forms See Reporting Treaty Benefits Claimed . 2010 tax forms In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2010 tax forms S. 2010 tax forms tax under the treaty. 2010 tax forms However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). 2010 tax forms Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2010 tax forms Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2010 tax forms On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2010 tax forms Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 2010 tax forms Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. 2010 tax forms Include this tax on Form 1040, line 61. 2010 tax forms On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 2010 tax forms Example. 2010 tax forms Jacques Dubois, who is a resident of the United States under Article 4 of the U. 2010 tax forms S. 2010 tax forms -France income tax treaty, receives French social security benefits. 2010 tax forms Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 2010 tax forms Mr. 2010 tax forms Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 2010 tax forms Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 2010 tax forms S. 2010 tax forms resident receives social security benefits from Canada or Germany, those benefits are treated for U. 2010 tax forms S. 2010 tax forms income tax purposes as if they were received under the social security legislation of the United States. 2010 tax forms If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. 2010 tax forms You are not required to file a Form 8833 for those benefits. 2010 tax forms Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. 2010 tax forms Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 2010 tax forms However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 2010 tax forms S. 2010 tax forms tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). 2010 tax forms This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 2010 tax forms Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 2010 tax forms S. 2010 tax forms -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). 2010 tax forms If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. 2010 tax forms Saving clause. 2010 tax forms   Most tax treaties have a saving clause. 2010 tax forms A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 2010 tax forms Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 2010 tax forms However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. 2010 tax forms Read the treaty to find out if it has a saving clause and an exception to it. 2010 tax forms Time limit for claiming treaty exemptions. 2010 tax forms   Many treaties limit the number of years you can claim a treaty exemption. 2010 tax forms For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 2010 tax forms Once you reach this limit, you can no longer claim the treaty exemption. 2010 tax forms See the treaty or Publication 901 for the time limits that apply. 2010 tax forms How to report income on your tax return. 2010 tax forms   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2010 tax forms S. 2010 tax forms tax under the treaty. 2010 tax forms However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). 2010 tax forms Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2010 tax forms Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2010 tax forms On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2010 tax forms Example. 2010 tax forms Mr. 2010 tax forms Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 2010 tax forms He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 2010 tax forms S. 2010 tax forms tax in those years under Article 20 of the U. 2010 tax forms S. 2010 tax forms -People's Republic of China income tax treaty. 2010 tax forms On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 2010 tax forms Even though Mr. 2010 tax forms Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. 2010 tax forms S. 2010 tax forms -People's Republic of China treaty dated April 30, 1984. 2010 tax forms Mr. 2010 tax forms Yu should submit Form W-9 and the required statement to the payor. 2010 tax forms Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. 2010 tax forms See below, for the situations where you are not required to file Form 8833. 2010 tax forms You must file a U. 2010 tax forms S. 2010 tax forms tax return and Form 8833 if you claim the following treaty benefits. 2010 tax forms You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 2010 tax forms S. 2010 tax forms real property interest based on a treaty. 2010 tax forms You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 2010 tax forms You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. 2010 tax forms These are the more common situations for which Form 8833 is required. 2010 tax forms Exceptions. 2010 tax forms   You do not have to file Form 8833 for any of the following situations. 2010 tax forms You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. 2010 tax forms You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. 2010 tax forms This includes taxable scholarship and fellowship grants. 2010 tax forms You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 2010 tax forms You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. 2010 tax forms The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 2010 tax forms You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. 2010 tax forms S. 2010 tax forms corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 2010 tax forms S. 2010 tax forms financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 2010 tax forms S. 2010 tax forms financial institution, qualified intermediary, or withholding foreign partnership or trust. 2010 tax forms The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. 2010 tax forms Penalty for failure to provide required information on Form 8833. 2010 tax forms   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. 2010 tax forms Additional information. 2010 tax forms   For additional information, see section 301. 2010 tax forms 6114-1(c) of the Income Tax Regulations. 2010 tax forms Table 9-1. 2010 tax forms Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2010 tax forms D. 2010 tax forms ) Australia TIAS 10773 Dec. 2010 tax forms 1, 1983 1986-2 C. 2010 tax forms B. 2010 tax forms 220 1986-2 C. 2010 tax forms B. 2010 tax forms 246 Protocol TIAS Jan. 2010 tax forms 1, 2004     Austria TIAS Jan. 2010 tax forms 1, 1999     Bangladesh TIAS Jan. 2010 tax forms 1, 2007     Barbados TIAS 11090 Jan. 2010 tax forms 1, 1984 1991-2 C. 2010 tax forms B. 2010 tax forms 436 1991-2 C. 2010 tax forms B. 2010 tax forms 466 Protocol TIAS Jan. 2010 tax forms 1, 1994     Protocol TIAS Jan. 2010 tax forms 1, 2005     Belgium TIAS Jan. 2010 tax forms 1, 2008     Bulgaria TIAS Jan. 2010 tax forms 1, 2009     Canada2 TIAS 11087 Jan. 2010 tax forms 1, 1985 1986-2 C. 2010 tax forms B. 2010 tax forms 258 1987-2 C. 2010 tax forms B. 2010 tax forms 298 Protocol TIAS Jan. 2010 tax forms 1, 1996     Protocol TIAS Dec. 2010 tax forms 16, 1997     Protocol TIAS Jan. 2010 tax forms 1, 2009     China, People's Republic of TIAS 12065 Jan. 2010 tax forms 1, 1987 1988-1 C. 2010 tax forms B. 2010 tax forms 414 1988-1 C. 2010 tax forms B. 2010 tax forms 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2010 tax forms 1, 1976 1976-2 C. 2010 tax forms B. 2010 tax forms 463 1976-2 C. 2010 tax forms B. 2010 tax forms 475 Cyprus TIAS 10965 Jan. 2010 tax forms 1, 1986 1989-2 C. 2010 tax forms B. 2010 tax forms 280 1989-2 C. 2010 tax forms B. 2010 tax forms 314 Czech Republic TIAS Jan. 2010 tax forms 1, 1993     Denmark TIAS Jan. 2010 tax forms 1, 2001     Protocol TIAS Jan. 2010 tax forms 1, 2008     Egypt TIAS 10149 Jan. 2010 tax forms 1, 1982 1982-1 C. 2010 tax forms B. 2010 tax forms 219 1982-1 C. 2010 tax forms B. 2010 tax forms 243 Estonia TIAS Jan. 2010 tax forms 1, 2000     Finland TIAS 12101 Jan. 2010 tax forms 1, 1991     Protocol TIAS Jan. 2010 tax forms 1, 2008     France TIAS Jan. 2010 tax forms 1, 1996     Protocol TIAS Jan. 2010 tax forms 1, 2007     Protocol TIAS Jan. 2010 tax forms 1, 2010     Germany TIAS Jan. 2010 tax forms 1, 1990     Protocol TIAS Jan. 2010 tax forms 1, 2008     Greece TIAS 2902 Jan. 2010 tax forms 1, 1953 1958-2 C. 2010 tax forms B. 2010 tax forms 1054 T. 2010 tax forms D. 2010 tax forms 6109, 1954-2 C. 2010 tax forms B. 2010 tax forms 638 Hungary TIAS 9560 Jan. 2010 tax forms 1, 1980 1980-1 C. 2010 tax forms B. 2010 tax forms 333 1980-1 C. 2010 tax forms B. 2010 tax forms 354 Iceland TIAS Jan. 2010 tax forms 1, 2009     India TIAS Jan. 2010 tax forms 1, 1991     Indonesia TIAS 11593 Jan. 2010 tax forms 1, 1990     Ireland TIAS Jan. 2010 tax forms 1, 1998     Israel TIAS Jan. 2010 tax forms 1, 1995     Italy TIAS Jan. 2010 tax forms 1, 2010     Jamaica TIAS 10207 Jan. 2010 tax forms 1, 1982 1982-1 C. 2010 tax forms B. 2010 tax forms 257 1982-1 C. 2010 tax forms B. 2010 tax forms 291 Japan TIAS Jan. 2010 tax forms 1, 2005     Kazakhstan TIAS Jan. 2010 tax forms 1, 1996     Korea, South TIAS 9506 Jan. 2010 tax forms 1, 1980 1979-2 C. 2010 tax forms B. 2010 tax forms 435 1979-2 C. 2010 tax forms B. 2010 tax forms 458 Latvia TIAS Jan. 2010 tax forms 1, 2000     Lithuania TIAS Jan. 2010 tax forms 1, 2000     Luxembourg TIAS Jan. 2010 tax forms 1, 2001     Malta TIAS Jan. 2010 tax forms 1, 2011     Mexico TIAS Jan. 2010 tax forms 1, 1994 1994-2 C. 2010 tax forms B. 2010 tax forms 424 1994-2 C. 2010 tax forms B. 2010 tax forms 489 Protocol TIAS Oct. 2010 tax forms 26, 1995     Protocol TIAS Jan. 2010 tax forms 1, 2004     Morocco TIAS 10195 Jan. 2010 tax forms 1, 1981 1982-2 C. 2010 tax forms B. 2010 tax forms 405 1982-2 C. 2010 tax forms B. 2010 tax forms 427 Netherlands TIAS Jan. 2010 tax forms 1, 1994     Protocol TIAS Jan. 2010 tax forms 1, 2005     New Zealand TIAS 10772 Nov. 2010 tax forms 2, 1983 1990-2 C. 2010 tax forms B. 2010 tax forms 274 1990-2 C. 2010 tax forms B. 2010 tax forms 303 Protocol TIAS Jan. 2010 tax forms 1, 2011     Norway TIAS 7474 Jan. 2010 tax forms 1, 1971 1973-1 C. 2010 tax forms B. 2010 tax forms 669 1973-1 C. 2010 tax forms B. 2010 tax forms 693 Protocol TIAS 10205 Jan. 2010 tax forms 1, 1982 1982-2 C. 2010 tax forms B. 2010 tax forms 440 1982-2 C. 2010 tax forms B. 2010 tax forms 454 Pakistan TIAS 4232 Jan. 2010 tax forms 1, 1959 1960-2 C. 2010 tax forms B. 2010 tax forms 646 T. 2010 tax forms D. 2010 tax forms 6431, 1960-1 C. 2010 tax forms B. 2010 tax forms 755 Philippines TIAS 10417 Jan. 2010 tax forms 1, 1983 1984-2 C. 2010 tax forms B. 2010 tax forms 384 1984-2 C. 2010 tax forms B. 2010 tax forms 412 Poland TIAS 8486 Jan. 2010 tax forms 1, 1974 1977-1 C. 2010 tax forms B. 2010 tax forms 416 1977-1 C. 2010 tax forms B. 2010 tax forms 427 Portugal TIAS Jan. 2010 tax forms 1, 1996     Romania TIAS 8228 Jan. 2010 tax forms 1, 1974 1976-2 C. 2010 tax forms B. 2010 tax forms 492 1976-2 C. 2010 tax forms B. 2010 tax forms 504 Russia TIAS Jan. 2010 tax forms 1, 1994     Slovak Republic TIAS Jan. 2010 tax forms 1, 1993     Slovenia TIAS Jan. 2010 tax forms 1, 2002     South Africa TIAS Jan. 2010 tax forms 1, 1998     Spain TIAS Jan. 2010 tax forms 1, 1991     Sri Lanka TIAS Jan. 2010 tax forms 1, 2004     Sweden TIAS Jan. 2010 tax forms 1, 1996     Protocol TIAS Jan. 2010 tax forms 1, 2007     Switzerland TIAS Jan. 2010 tax forms 1, 1998     Thailand TIAS Jan. 2010 tax forms 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2010 tax forms 1, 1970 1971-2 C. 2010 tax forms B. 2010 tax forms 479   Tunisia TIAS Jan. 2010 tax forms 1, 1990     Turkey TIAS Jan. 2010 tax forms 1, 1998     Ukraine TIAS Jan. 2010 tax forms 1, 2001     United Kingdom TIAS Jan. 2010 tax forms 1, 2004     Venezuela TIAS Jan. 2010 tax forms 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. 2010 tax forms 3The U. 2010 tax forms S. 2010 tax forms -U. 2010 tax forms S. 2010 tax forms S. 2010 tax forms R. 2010 tax forms income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2010 tax forms Prev  Up  Next   Home   More Online Publications