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2011 Irs Forms And Publications

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2011 Irs Forms And Publications

2011 irs forms and publications 1. 2011 irs forms and publications   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. 2011 irs forms and publications Employee. 2011 irs forms and publications Other payee. 2011 irs forms and publications Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. 2011 irs forms and publications Earning credits in 2013 and 2014. 2011 irs forms and publications Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. 2011 irs forms and publications Penalties. 2011 irs forms and publications Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. 2011 irs forms and publications It also discusses taxpayer identification numbers. 2011 irs forms and publications Table 1-1 lists the benefits of filing electronically. 2011 irs forms and publications Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. 2011 irs forms and publications Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. 2011 irs forms and publications You may want to get Publication 509, Tax Calendars. 2011 irs forms and publications It has tax calendars that tell you when to file returns and make tax payments. 2011 irs forms and publications Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2011 irs forms and publications S. 2011 irs forms and publications Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. 2011 irs forms and publications Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. 2011 irs forms and publications Social security number (SSN). 2011 irs forms and publications   Generally, use your SSN as your taxpayer identification number. 2011 irs forms and publications You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. 2011 irs forms and publications   To apply for an SSN, use Form SS-5, Application for a Social Security Card. 2011 irs forms and publications This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. 2011 irs forms and publications It is also available from the SSA website at www. 2011 irs forms and publications socialsecurity. 2011 irs forms and publications gov. 2011 irs forms and publications Individual taxpayer identification number (ITIN). 2011 irs forms and publications   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. 2011 irs forms and publications In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. 2011 irs forms and publications  Internal Revenue Service ITIN Operation P. 2011 irs forms and publications O. 2011 irs forms and publications Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. 2011 irs forms and publications If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. 2011 irs forms and publications The application is also available in Spanish. 2011 irs forms and publications The form is available at IRS. 2011 irs forms and publications gov or you can call 1-800-829-3676 to order the form. 2011 irs forms and publications    An ITIN is for tax use only. 2011 irs forms and publications It does not entitle the holder to social security benefits or change the holder's employment or immigration status. 2011 irs forms and publications Employer identification number (EIN). 2011 irs forms and publications   You must also have an EIN to use as a taxpayer identification number if you do either of the following. 2011 irs forms and publications Pay wages to one or more employees. 2011 irs forms and publications File pension or excise tax returns. 2011 irs forms and publications   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. 2011 irs forms and publications   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. 2011 irs forms and publications irs. 2011 irs forms and publications gov/businesses/small. 2011 irs forms and publications The EIN is issued immediately once the application information is validated. 2011 irs forms and publications By telephone at 1-800-829-4933. 2011 irs forms and publications By mailing or faxing Form SS-4, Application for Employer Identification Number. 2011 irs forms and publications New EIN. 2011 irs forms and publications   You may need to get a new EIN if either the form or the ownership of your business changes. 2011 irs forms and publications For more information, see Publication 1635, Understanding Your EIN. 2011 irs forms and publications When you need identification numbers of other persons. 2011 irs forms and publications   In operating your business, you will probably make certain payments you must report on information returns. 2011 irs forms and publications These payments are discussed under Information Returns, later in this chapter. 2011 irs forms and publications You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. 2011 irs forms and publications You must include the payee's identification number and your identification number on the returns and statements. 2011 irs forms and publications Employee. 2011 irs forms and publications   If you have employees, you must get an SSN from each of them. 2011 irs forms and publications Record the name and SSN of each employee exactly as they are shown on the employee's social security card. 2011 irs forms and publications If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. 2011 irs forms and publications This may occur if the employee's name was changed due to marriage or divorce. 2011 irs forms and publications   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. 2011 irs forms and publications   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. 2011 irs forms and publications Other payee. 2011 irs forms and publications   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. 2011 irs forms and publications If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. 2011 irs forms and publications   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. 2011 irs forms and publications   A payee who does not provide you with an identification number may be subject to backup withholding. 2011 irs forms and publications For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. 2011 irs forms and publications Income Tax This part explains whether you have to file an income tax return and when you file it. 2011 irs forms and publications It also explains how you pay the tax. 2011 irs forms and publications Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. 2011 irs forms and publications If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. 2011 irs forms and publications How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. 2011 irs forms and publications Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. 2011 irs forms and publications Use Schedule C to figure your net profit or loss from your business. 2011 irs forms and publications If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. 2011 irs forms and publications You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. 2011 irs forms and publications IRS e-file (Electronic Filing) Please click here for the text description of the image. 2011 irs forms and publications E-file logo You may be able to file your tax returns electronically using an IRS e-file option. 2011 irs forms and publications Table 1-1 lists the benefits of IRS e-file. 2011 irs forms and publications IRS e-file uses automation to replace most of the manual steps needed to process paper returns. 2011 irs forms and publications As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. 2011 irs forms and publications As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. 2011 irs forms and publications Using e-file does not affect your chances of an IRS examination of your return. 2011 irs forms and publications You can file most commonly used business forms using IRS e-file. 2011 irs forms and publications For more information, visit IRS. 2011 irs forms and publications gov. 2011 irs forms and publications Electronic signatures. 2011 irs forms and publications   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. 2011 irs forms and publications If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. 2011 irs forms and publications If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. 2011 irs forms and publications    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). 2011 irs forms and publications You will also need to provide your date of birth (DOB). 2011 irs forms and publications Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. 2011 irs forms and publications To do this, check your annual Social Security Statement. 2011 irs forms and publications   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. 2011 irs forms and publications For more details on the Self-Select PIN program, visit IRS. 2011 irs forms and publications gov. 2011 irs forms and publications State returns. 2011 irs forms and publications   In most states, you can file an electronic state return simultaneously with your federal return. 2011 irs forms and publications For more information, check with your local IRS office, state tax agency, tax professional, or IRS. 2011 irs forms and publications gov. 2011 irs forms and publications Refunds. 2011 irs forms and publications   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. 2011 irs forms and publications   With e-file, your refund will be issued in half the time as when filing on paper. 2011 irs forms and publications Most refunds are issued within 3 weeks. 2011 irs forms and publications If you choose Direct Deposit, you can receive your refund in as few as 10 days. 2011 irs forms and publications Offset against debts. 2011 irs forms and publications   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. 2011 irs forms and publications You will be notified if the refund you claimed has been offset against your debts. 2011 irs forms and publications Refund inquiries. 2011 irs forms and publications   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. 2011 irs forms and publications Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. 2011 irs forms and publications To check on your refund, do one of the following. 2011 irs forms and publications Go to IRS. 2011 irs forms and publications gov and click on Where's My Refund. 2011 irs forms and publications Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. 2011 irs forms and publications Call 1-800-829-1954 during the hours shown in your form instructions. 2011 irs forms and publications Balance due. 2011 irs forms and publications   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. 2011 irs forms and publications You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. 2011 irs forms and publications Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. 2011 irs forms and publications You have two options. 2011 irs forms and publications You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. 2011 irs forms and publications You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. 2011 irs forms and publications You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. 2011 irs forms and publications Depending on the provider and the specific services requested, a fee may be charged. 2011 irs forms and publications To find an authorized IRS e-file provider near you, go to IRS. 2011 irs forms and publications gov or look for an “Authorized IRS e-file Provider” sign. 2011 irs forms and publications Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. 2011 irs forms and publications When you use your personal computer, you can e-file your return from your home any time of the day or night. 2011 irs forms and publications Sign your return electronically using a self-selected PIN to complete the process. 2011 irs forms and publications There is no signature form to submit or Forms W-2 to send in. 2011 irs forms and publications Free Internet filing options. 2011 irs forms and publications   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. 2011 irs forms and publications gov or www. 2011 irs forms and publications usa. 2011 irs forms and publications gov. 2011 irs forms and publications The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. 2011 irs forms and publications Security and privacy certificate programs will assure tax data is safe and secure. 2011 irs forms and publications To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. 2011 irs forms and publications gov. 2011 irs forms and publications   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. 2011 irs forms and publications You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. 2011 irs forms and publications Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. 2011 irs forms and publications Others offer it for a fee. 2011 irs forms and publications Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. 2011 irs forms and publications Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. 2011 irs forms and publications The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. 2011 irs forms and publications Some locations offer free electronic filing. 2011 irs forms and publications Table 1-1. 2011 irs forms and publications Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. 2011 irs forms and publications Security • Your privacy and security are assured. 2011 irs forms and publications Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. 2011 irs forms and publications There is nothing to mail. 2011 irs forms and publications Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. 2011 irs forms and publications Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. 2011 irs forms and publications Free Internet filing options • Use IRS. 2011 irs forms and publications gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. 2011 irs forms and publications Electronic payment options • Convenient, safe, and secure electronic payment options are available. 2011 irs forms and publications E-file and pay your taxes in a single step. 2011 irs forms and publications Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. 2011 irs forms and publications Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. 2011 irs forms and publications When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. 2011 irs forms and publications If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. 2011 irs forms and publications If you file late, you may have to pay penalties and interest. 2011 irs forms and publications If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. 2011 irs forms and publications S. 2011 irs forms and publications Individual Income Tax Return, to request an automatic 6-month extension. 2011 irs forms and publications For calendar year taxpayers, this will extend the tax filing due date until October 15. 2011 irs forms and publications Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. 2011 irs forms and publications How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. 2011 irs forms and publications You must pay it as you earn or receive income during the year. 2011 irs forms and publications An employee usually has income tax withheld from his or her pay. 2011 irs forms and publications If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2011 irs forms and publications You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. 2011 irs forms and publications Use Form 1040-ES to figure and pay the tax. 2011 irs forms and publications If you do not have to make estimated tax payments, you can pay any tax due when you file your return. 2011 irs forms and publications For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. 2011 irs forms and publications What are my payment options?   You can pay your estimated tax electronically using various options. 2011 irs forms and publications If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. 2011 irs forms and publications These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). 2011 irs forms and publications Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. 2011 irs forms and publications Paying by credit or debit card over the phone or by Internet. 2011 irs forms and publications Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. 2011 irs forms and publications EFTPS    To enroll in EFTPS, go to www. 2011 irs forms and publications eftps. 2011 irs forms and publications gov or call 1-800-555-4477. 2011 irs forms and publications When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. 2011 irs forms and publications Benefits of EFTPS: The chance of an error in making your payments is reduced. 2011 irs forms and publications You receive immediate confirmation of every transaction. 2011 irs forms and publications Penalty for underpayment of tax. 2011 irs forms and publications   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. 2011 irs forms and publications The IRS will figure the penalty for you and send you a bill. 2011 irs forms and publications Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. 2011 irs forms and publications For more information, see Publication 505. 2011 irs forms and publications Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. 2011 irs forms and publications It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. 2011 irs forms and publications If you earned income as a statutory employee, you do not pay SE tax on that income. 2011 irs forms and publications Social security coverage. 2011 irs forms and publications   Social security benefits are available to self-employed persons just as they are to wage earners. 2011 irs forms and publications Your payments of SE tax contribute to your coverage under the social security system. 2011 irs forms and publications Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. 2011 irs forms and publications By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. 2011 irs forms and publications How to become insured under social security. 2011 irs forms and publications   You must be insured under the social security system before you begin receiving social security benefits. 2011 irs forms and publications You are insured if you have the required number of credits (also called quarters of coverage), discussed next. 2011 irs forms and publications Earning credits in 2013 and 2014. 2011 irs forms and publications   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. 2011 irs forms and publications Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). 2011 irs forms and publications   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. 2011 irs forms and publications    Making false statements to get or to increase social security benefits may subject you to penalties. 2011 irs forms and publications The Social Security Administration (SSA) time limit for posting self-employment income. 2011 irs forms and publications   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. 2011 irs forms and publications If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. 2011 irs forms and publications The SSA will not change its records to increase your self-employment income. 2011 irs forms and publications Who must pay self-employment tax. 2011 irs forms and publications   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. 2011 irs forms and publications Your net earnings from self-employment (excluding church employee income) were $400 or more. 2011 irs forms and publications You had church employee income of $108. 2011 irs forms and publications 28 or more. 2011 irs forms and publications The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. 2011 irs forms and publications SE tax rate. 2011 irs forms and publications   For 2013, the SE tax rate on net earnings is 15. 2011 irs forms and publications 3% (12. 2011 irs forms and publications 4% social security tax plus 2. 2011 irs forms and publications 9% Medicare tax). 2011 irs forms and publications Maximum earnings subject to SE tax. 2011 irs forms and publications   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. 2011 irs forms and publications 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2011 irs forms and publications   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. 2011 irs forms and publications 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2011 irs forms and publications   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. 2011 irs forms and publications 4% social security part of the SE tax on any of your net earnings. 2011 irs forms and publications However, you must pay the 2. 2011 irs forms and publications 9% Medicare part of the SE tax on all your net earnings. 2011 irs forms and publications Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. 2011 irs forms and publications   More information. 2011 irs forms and publications   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. 2011 irs forms and publications Table 1-2. 2011 irs forms and publications Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. 2011 irs forms and publications Self-employment tax Schedule SE File with Form 1040. 2011 irs forms and publications Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. 2011 irs forms and publications Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. 2011 irs forms and publications     See Publication 15. 2011 irs forms and publications Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. 2011 irs forms and publications   Last day of February (March 31 if filing electronically)3. 2011 irs forms and publications Federal unemployment (FUTA) tax 940 January 313. 2011 irs forms and publications     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. 2011 irs forms and publications Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). 2011 irs forms and publications     Other forms – see the General Instructions for Certain Information Returns. 2011 irs forms and publications Excise tax See Excise Taxes See the instructions to the forms. 2011 irs forms and publications 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. 2011 irs forms and publications For more information, see Publication 509, Tax Calendars. 2011 irs forms and publications 2 File a separate schedule for each business. 2011 irs forms and publications 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. 2011 irs forms and publications     Employment Taxes If you have employees, you will need to file forms to report employment taxes. 2011 irs forms and publications Employment taxes include the following items. 2011 irs forms and publications Social security and Medicare taxes. 2011 irs forms and publications Federal income tax withholding. 2011 irs forms and publications Federal unemployment (FUTA) tax. 2011 irs forms and publications For more information, see Publication 15 (Circular E), Employer's Tax Guide. 2011 irs forms and publications That publication explains your tax responsibilities as an employer. 2011 irs forms and publications To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. 2011 irs forms and publications That publication has information to help you determine whether an individual is an independent contractor or an employee. 2011 irs forms and publications If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. 2011 irs forms and publications An independent contractor is someone who is self-employed. 2011 irs forms and publications You do not generally have to withhold or pay any taxes on payments made to an independent contractor. 2011 irs forms and publications Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. 2011 irs forms and publications Manufacture or sell certain products. 2011 irs forms and publications Operate certain kinds of businesses. 2011 irs forms and publications Use various kinds of equipment, facilities, or products. 2011 irs forms and publications Receive payment for certain services. 2011 irs forms and publications For more information on excise taxes, see Publication 510, Excise Taxes. 2011 irs forms and publications Form 720. 2011 irs forms and publications   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. 2011 irs forms and publications Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. 2011 irs forms and publications Communications and air transportation taxes. 2011 irs forms and publications Fuel taxes. 2011 irs forms and publications Tax on the first retail sale of heavy trucks, trailers, and tractors. 2011 irs forms and publications Manufacturers taxes on the sale or use of a variety of different articles. 2011 irs forms and publications Tax on indoor tanning services. 2011 irs forms and publications Form 2290. 2011 irs forms and publications   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. 2011 irs forms and publications The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. 2011 irs forms and publications Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. 2011 irs forms and publications For more information, see the Instructions for Form 2290. 2011 irs forms and publications Depositing excise taxes. 2011 irs forms and publications   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. 2011 irs forms and publications For details on depositing excise taxes, see the Instructions for Form 720. 2011 irs forms and publications Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. 2011 irs forms and publications The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. 2011 irs forms and publications You must give a copy of each information return you are required to file to the recipient or payer. 2011 irs forms and publications In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. 2011 irs forms and publications For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. 2011 irs forms and publications Form 1099-MISC. 2011 irs forms and publications   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. 2011 irs forms and publications These payments include the following items. 2011 irs forms and publications Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. 2011 irs forms and publications Rent payments of $600 or more, other than rents paid to real estate agents. 2011 irs forms and publications Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. 2011 irs forms and publications Royalty payments of $10 or more. 2011 irs forms and publications Payments to certain crew members by operators of fishing boats. 2011 irs forms and publications You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. 2011 irs forms and publications Form W-2. 2011 irs forms and publications   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. 2011 irs forms and publications You can file Form W-2 online. 2011 irs forms and publications For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. 2011 irs forms and publications Penalties. 2011 irs forms and publications   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. 2011 irs forms and publications For more information, see the General Instructions for Certain Information Returns. 2011 irs forms and publications Failure to file information returns. 2011 irs forms and publications This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. 2011 irs forms and publications Failure to furnish correct payee statements. 2011 irs forms and publications This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. 2011 irs forms and publications Waiver of penalties. 2011 irs forms and publications   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. 2011 irs forms and publications   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. 2011 irs forms and publications (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. 2011 irs forms and publications ) Form 8300. 2011 irs forms and publications   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. 2011 irs forms and publications Cash includes U. 2011 irs forms and publications S. 2011 irs forms and publications and foreign coin and currency. 2011 irs forms and publications It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. 2011 irs forms and publications Cash does not include a check drawn on an individual's personal account (personal check). 2011 irs forms and publications For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). 2011 irs forms and publications Penalties. 2011 irs forms and publications   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. 2011 irs forms and publications Table 1-3. 2011 irs forms and publications Going Out of Business Checklists (Note. 2011 irs forms and publications The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. 2011 irs forms and publications For more information, see the instructions for the listed forms. 2011 irs forms and publications ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. 2011 irs forms and publications   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. 2011 irs forms and publications   □ File Form 8594 with your Form 1040 if you sold your business. 2011 irs forms and publications Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. 2011 irs forms and publications Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. 2011 irs forms and publications Note. 2011 irs forms and publications Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. 2011 irs forms and publications   □ File Form 940 for the calendar year in which final wages were paid. 2011 irs forms and publications Note. 2011 irs forms and publications Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. 2011 irs forms and publications Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. 2011 irs forms and publications Note. 2011 irs forms and publications These forms are generally due by the due date of your final Form 941 or Form 944. 2011 irs forms and publications   □ File Form W-3 to file Forms W-2. 2011 irs forms and publications Note. 2011 irs forms and publications These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. 2011 irs forms and publications   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. 2011 irs forms and publications   □ File Form 1096 to file Forms 1099-MISC. 2011 irs forms and publications Prev  Up  Next   Home   More Online Publications
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Understanding your CP259 Notice

We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • File your required business return immediately.
    • If eligible, file your return electronically with all required schedules, using your e-file provider, or
    • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you have already filed and it's been more than four weeks, or if you used a different name or Employer ID number (EIN) than shown on the notice when filing.
  • If you have filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

Answers to Common Questions

Why did I receive multiple CP 259 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an Employer Identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return is not filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period you are not required to file a return for that tax period. You still need to respond to this notice. If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259, Page 1

Notice CP259, Page 2

Notice CP259, Page 3

Notice CP259, Page 4

Page Last Reviewed or Updated: 28-Mar-2014

The 2011 Irs Forms And Publications

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