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2011 Tax Preparation Software

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2011 Tax Preparation Software

2011 tax preparation software Publication 463 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionUsers of employer-provided vehicles. 2011 tax preparation software Volunteers. 2011 tax preparation software Ordering forms and publications. 2011 tax preparation software Tax questions. 2011 tax preparation software Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 463, such as legislation enacted after it was published, go to www. 2011 tax preparation software irs. 2011 tax preparation software gov/pub463. 2011 tax preparation software What's New Standard mileage rate. 2011 tax preparation software  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. 2011 tax preparation software Car expenses and use of the standard mileage rate are explained in chapter 4. 2011 tax preparation software Depreciation limits on cars, trucks, and vans. 2011 tax preparation software  For 2013, the first-year limit on the total depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). 2011 tax preparation software For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). 2011 tax preparation software Depreciation limits are explained in chapter 4. 2011 tax preparation software Section 179 deduction. 2011 tax preparation software  For 2013, the section 179 deduction limit on qualifying property purchases (including cars, trucks, and vans) is a total of $500,000 and the limit on those purchases at which the deduction begins to be phased out is $2,000,000. 2011 tax preparation software Section 179 Deduction is explained in chapter 4. 2011 tax preparation software Special depreciation allowance. 2011 tax preparation software  For 2013, the special (“bonus”) depreciation allowance on qualified property (including cars, trucks, and vans) remains at 50%. 2011 tax preparation software Special Depreciation Allowance is explained in chapter 4. 2011 tax preparation software Reminder Photographs of missing children. 2011 tax preparation software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 tax preparation software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax preparation software 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. 2011 tax preparation software Per diem rates. 2011 tax preparation software  The IRS no longer updates Publication 1542, Per Diem Rates (For Travel Within the Continental United States). 2011 tax preparation software Instead, current per diem rates may be found on the U. 2011 tax preparation software S. 2011 tax preparation software General Services Administration (GSA) website at www. 2011 tax preparation software gsa. 2011 tax preparation software gov/perdiem. 2011 tax preparation software Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. 2011 tax preparation software An ordinary expense is one that is common and accepted in your trade or business. 2011 tax preparation software A necessary expense is one that is helpful and appropriate for your business. 2011 tax preparation software An expense does not have to be required to be considered necessary. 2011 tax preparation software This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. 2011 tax preparation software Who should use this publication. 2011 tax preparation software   You should read this publication if you are an employee or a sole proprietor who has business-related travel, entertainment, gift, or transportation expenses. 2011 tax preparation software Users of employer-provided vehicles. 2011 tax preparation software   If an employer-provided vehicle was available for your use, you received a fringe benefit. 2011 tax preparation software Generally, your employer must include the value of the use or availability of the vehicle in your income. 2011 tax preparation software However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle). 2011 tax preparation software   A working condition fringe benefit is any property or service provided to you by your employer for which you could deduct the cost as an employee business expense if you had paid for it. 2011 tax preparation software   A qualified nonpersonal use vehicle is one that is not likely to be used more than minimally for personal purposes because of its design. 2011 tax preparation software See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4. 2011 tax preparation software   For information on how to report your car expenses that your employer did not provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6. 2011 tax preparation software Who does not need to use this publication. 2011 tax preparation software   Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to their tax form instructions and chapter 11 of Publication 535, Business Expenses, for information on deducting travel, meals, and entertainment expenses. 2011 tax preparation software   If you are an employee, you will not need to read this publication if all of the following are true. 2011 tax preparation software You fully accounted to your employer for your work-related expenses. 2011 tax preparation software You received full reimbursement for your expenses. 2011 tax preparation software Your employer required you to return any excess reimbursement and you did so. 2011 tax preparation software There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. 2011 tax preparation software If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. 2011 tax preparation software If you would like more information on reimbursements and accounting to your employer, see chapter 6 . 2011 tax preparation software    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. 2011 tax preparation software Volunteers. 2011 tax preparation software   If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. 2011 tax preparation software See Out-of-Pocket Expenses in Giving Services in Publication 526, Charitable Contributions, for information on the expenses you can deduct. 2011 tax preparation software Comments and suggestions. 2011 tax preparation software   We welcome your comments about this publication and your suggestions for future editions. 2011 tax preparation software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 tax preparation software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 tax preparation software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax preparation software   You can send your comments from www. 2011 tax preparation software irs. 2011 tax preparation software gov/formspubs/. 2011 tax preparation software Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 tax preparation software ”   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. 2011 tax preparation software Ordering forms and publications. 2011 tax preparation software   Visit www. 2011 tax preparation software irs. 2011 tax preparation software gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 tax preparation software Internal Revenue Service 1201 N. 2011 tax preparation software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 tax preparation software   If you have a tax question, check the information available on IRS. 2011 tax preparation software gov or call 1-800-829-1040. 2011 tax preparation software We cannot answer tax questions sent to either of the above addresses. 2011 tax preparation software Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 7, How To Get Tax Help , for information about getting these publications and forms. 2011 tax preparation software Prev  Up  Next   Home   More Online Publications
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2011 tax preparation software 9. 2011 tax preparation software   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. 2011 tax preparation software Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 2011 tax preparation software However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 2011 tax preparation software See Table 9-1 for a list of tax treaty countries. 2011 tax preparation software You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 2011 tax preparation software See Income Entitled to Tax Treaty Benefits in chapter 8. 2011 tax preparation software 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. 2011 tax preparation software Useful Items - You may want to see: Publication 901 U. 2011 tax preparation software S. 2011 tax preparation software Tax Treaties Form (and Instructions) 1040NR U. 2011 tax preparation software S. 2011 tax preparation software Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 tax preparation software S. 2011 tax preparation software 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. 2011 tax preparation software Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 2011 tax preparation software 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%. 2011 tax preparation software Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 2011 tax preparation software Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software Example. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software His dividends are not effectively connected with that business. 2011 tax preparation software He has no deductions other than his own personal exemption. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software The conditions for claiming the exemptions vary under each tax treaty. 2011 tax preparation software For more information about the conditions under a particular tax treaty, see Publication 901. 2011 tax preparation software Or, you may download the complete text of most U. 2011 tax preparation software S. 2011 tax preparation software tax treaties at IRS. 2011 tax preparation software gov. 2011 tax preparation software Technical explanations for many of those treaties are also available at that site. 2011 tax preparation software Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 2011 tax preparation software These types of income may be exempt from U. 2011 tax preparation software S. 2011 tax preparation software tax or may be subject to a reduced rate of tax. 2011 tax preparation software For more information, see Publication 901 or the applicable tax treaty. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 2011 tax preparation software Spending part of a day in the United States counts as a day of presence. 2011 tax preparation software 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. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software S. 2011 tax preparation software income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 2011 tax preparation software Many treaties also provide an exemption for engaging in research. 2011 tax preparation software Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 2011 tax preparation software A substantial part of that person's time must be devoted to those duties. 2011 tax preparation software 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. 2011 tax preparation software If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2011 tax preparation software See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 2011 tax preparation software Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 2011 tax preparation software However, a difference exists among treaties as to who qualifies for this benefit. 2011 tax preparation software Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 2011 tax preparation software Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 2011 tax preparation software Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 2011 tax preparation software Chapter 10 of this publication also has information for employees of foreign governments. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2011 tax preparation software See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 2011 tax preparation software Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 2011 tax preparation software Generally, gains from the sale or exchange of real property located in the United States are taxable. 2011 tax preparation software Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 2011 tax preparation software U. 2011 tax preparation software S. 2011 tax preparation software 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. 2011 tax preparation software (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 2011 tax preparation software ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 2011 tax preparation software This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 2011 tax preparation software See Reporting Treaty Benefits Claimed . 2011 tax preparation software In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2011 tax preparation software S. 2011 tax preparation software tax under the treaty. 2011 tax preparation software 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). 2011 tax preparation software Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2011 tax preparation software Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2011 tax preparation software On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2011 tax preparation software Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 2011 tax preparation software 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. 2011 tax preparation software Include this tax on Form 1040, line 61. 2011 tax preparation software On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 2011 tax preparation software Example. 2011 tax preparation software Jacques Dubois, who is a resident of the United States under Article 4 of the U. 2011 tax preparation software S. 2011 tax preparation software -France income tax treaty, receives French social security benefits. 2011 tax preparation software Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 2011 tax preparation software Mr. 2011 tax preparation software Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 2011 tax preparation software Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 2011 tax preparation software S. 2011 tax preparation software resident receives social security benefits from Canada or Germany, those benefits are treated for U. 2011 tax preparation software S. 2011 tax preparation software income tax purposes as if they were received under the social security legislation of the United States. 2011 tax preparation software 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. 2011 tax preparation software You are not required to file a Form 8833 for those benefits. 2011 tax preparation software 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. 2011 tax preparation software Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 2011 tax preparation software However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 2011 tax preparation software S. 2011 tax preparation software 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). 2011 tax preparation software This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 2011 tax preparation software Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 2011 tax preparation software S. 2011 tax preparation software -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). 2011 tax preparation software 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. 2011 tax preparation software Saving clause. 2011 tax preparation software   Most tax treaties have a saving clause. 2011 tax preparation software A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 2011 tax preparation software Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 2011 tax preparation software 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. 2011 tax preparation software Read the treaty to find out if it has a saving clause and an exception to it. 2011 tax preparation software Time limit for claiming treaty exemptions. 2011 tax preparation software   Many treaties limit the number of years you can claim a treaty exemption. 2011 tax preparation software For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 2011 tax preparation software Once you reach this limit, you can no longer claim the treaty exemption. 2011 tax preparation software See the treaty or Publication 901 for the time limits that apply. 2011 tax preparation software How to report income on your tax return. 2011 tax preparation software   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2011 tax preparation software S. 2011 tax preparation software tax under the treaty. 2011 tax preparation software 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). 2011 tax preparation software Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2011 tax preparation software Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2011 tax preparation software On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2011 tax preparation software Example. 2011 tax preparation software Mr. 2011 tax preparation software Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 2011 tax preparation software He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 2011 tax preparation software S. 2011 tax preparation software tax in those years under Article 20 of the U. 2011 tax preparation software S. 2011 tax preparation software -People's Republic of China income tax treaty. 2011 tax preparation software On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 2011 tax preparation software Even though Mr. 2011 tax preparation software 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. 2011 tax preparation software S. 2011 tax preparation software -People's Republic of China treaty dated April 30, 1984. 2011 tax preparation software Mr. 2011 tax preparation software Yu should submit Form W-9 and the required statement to the payor. 2011 tax preparation software 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. 2011 tax preparation software See below, for the situations where you are not required to file Form 8833. 2011 tax preparation software You must file a U. 2011 tax preparation software S. 2011 tax preparation software tax return and Form 8833 if you claim the following treaty benefits. 2011 tax preparation software You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 2011 tax preparation software S. 2011 tax preparation software real property interest based on a treaty. 2011 tax preparation software You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 2011 tax preparation software 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. 2011 tax preparation software These are the more common situations for which Form 8833 is required. 2011 tax preparation software Exceptions. 2011 tax preparation software   You do not have to file Form 8833 for any of the following situations. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software This includes taxable scholarship and fellowship grants. 2011 tax preparation software You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 2011 tax preparation software 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. 2011 tax preparation software The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 2011 tax preparation software 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. 2011 tax preparation software S. 2011 tax preparation software corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 2011 tax preparation software S. 2011 tax preparation software financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 2011 tax preparation software S. 2011 tax preparation software financial institution, qualified intermediary, or withholding foreign partnership or trust. 2011 tax preparation software 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. 2011 tax preparation software Penalty for failure to provide required information on Form 8833. 2011 tax preparation software   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. 2011 tax preparation software Additional information. 2011 tax preparation software   For additional information, see section 301. 2011 tax preparation software 6114-1(c) of the Income Tax Regulations. 2011 tax preparation software Table 9-1. 2011 tax preparation software Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2011 tax preparation software D. 2011 tax preparation software ) Australia TIAS 10773 Dec. 2011 tax preparation software 1, 1983 1986-2 C. 2011 tax preparation software B. 2011 tax preparation software 220 1986-2 C. 2011 tax preparation software B. 2011 tax preparation software 246 Protocol TIAS Jan. 2011 tax preparation software 1, 2004     Austria TIAS Jan. 2011 tax preparation software 1, 1999     Bangladesh TIAS Jan. 2011 tax preparation software 1, 2007     Barbados TIAS 11090 Jan. 2011 tax preparation software 1, 1984 1991-2 C. 2011 tax preparation software B. 2011 tax preparation software 436 1991-2 C. 2011 tax preparation software B. 2011 tax preparation software 466 Protocol TIAS Jan. 2011 tax preparation software 1, 1994     Protocol TIAS Jan. 2011 tax preparation software 1, 2005     Belgium TIAS Jan. 2011 tax preparation software 1, 2008     Bulgaria TIAS Jan. 2011 tax preparation software 1, 2009     Canada2 TIAS 11087 Jan. 2011 tax preparation software 1, 1985 1986-2 C. 2011 tax preparation software B. 2011 tax preparation software 258 1987-2 C. 2011 tax preparation software B. 2011 tax preparation software 298 Protocol TIAS Jan. 2011 tax preparation software 1, 1996     Protocol TIAS Dec. 2011 tax preparation software 16, 1997     Protocol TIAS Jan. 2011 tax preparation software 1, 2009     China, People's Republic of TIAS 12065 Jan. 2011 tax preparation software 1, 1987 1988-1 C. 2011 tax preparation software B. 2011 tax preparation software 414 1988-1 C. 2011 tax preparation software B. 2011 tax preparation software 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2011 tax preparation software 1, 1976 1976-2 C. 2011 tax preparation software B. 2011 tax preparation software 463 1976-2 C. 2011 tax preparation software B. 2011 tax preparation software 475 Cyprus TIAS 10965 Jan. 2011 tax preparation software 1, 1986 1989-2 C. 2011 tax preparation software B. 2011 tax preparation software 280 1989-2 C. 2011 tax preparation software B. 2011 tax preparation software 314 Czech Republic TIAS Jan. 2011 tax preparation software 1, 1993     Denmark TIAS Jan. 2011 tax preparation software 1, 2001     Protocol TIAS Jan. 2011 tax preparation software 1, 2008     Egypt TIAS 10149 Jan. 2011 tax preparation software 1, 1982 1982-1 C. 2011 tax preparation software B. 2011 tax preparation software 219 1982-1 C. 2011 tax preparation software B. 2011 tax preparation software 243 Estonia TIAS Jan. 2011 tax preparation software 1, 2000     Finland TIAS 12101 Jan. 2011 tax preparation software 1, 1991     Protocol TIAS Jan. 2011 tax preparation software 1, 2008     France TIAS Jan. 2011 tax preparation software 1, 1996     Protocol TIAS Jan. 2011 tax preparation software 1, 2007     Protocol TIAS Jan. 2011 tax preparation software 1, 2010     Germany TIAS Jan. 2011 tax preparation software 1, 1990     Protocol TIAS Jan. 2011 tax preparation software 1, 2008     Greece TIAS 2902 Jan. 2011 tax preparation software 1, 1953 1958-2 C. 2011 tax preparation software B. 2011 tax preparation software 1054 T. 2011 tax preparation software D. 2011 tax preparation software 6109, 1954-2 C. 2011 tax preparation software B. 2011 tax preparation software 638 Hungary TIAS 9560 Jan. 2011 tax preparation software 1, 1980 1980-1 C. 2011 tax preparation software B. 2011 tax preparation software 333 1980-1 C. 2011 tax preparation software B. 2011 tax preparation software 354 Iceland TIAS Jan. 2011 tax preparation software 1, 2009     India TIAS Jan. 2011 tax preparation software 1, 1991     Indonesia TIAS 11593 Jan. 2011 tax preparation software 1, 1990     Ireland TIAS Jan. 2011 tax preparation software 1, 1998     Israel TIAS Jan. 2011 tax preparation software 1, 1995     Italy TIAS Jan. 2011 tax preparation software 1, 2010     Jamaica TIAS 10207 Jan. 2011 tax preparation software 1, 1982 1982-1 C. 2011 tax preparation software B. 2011 tax preparation software 257 1982-1 C. 2011 tax preparation software B. 2011 tax preparation software 291 Japan TIAS Jan. 2011 tax preparation software 1, 2005     Kazakhstan TIAS Jan. 2011 tax preparation software 1, 1996     Korea, South TIAS 9506 Jan. 2011 tax preparation software 1, 1980 1979-2 C. 2011 tax preparation software B. 2011 tax preparation software 435 1979-2 C. 2011 tax preparation software B. 2011 tax preparation software 458 Latvia TIAS Jan. 2011 tax preparation software 1, 2000     Lithuania TIAS Jan. 2011 tax preparation software 1, 2000     Luxembourg TIAS Jan. 2011 tax preparation software 1, 2001     Malta TIAS Jan. 2011 tax preparation software 1, 2011     Mexico TIAS Jan. 2011 tax preparation software 1, 1994 1994-2 C. 2011 tax preparation software B. 2011 tax preparation software 424 1994-2 C. 2011 tax preparation software B. 2011 tax preparation software 489 Protocol TIAS Oct. 2011 tax preparation software 26, 1995     Protocol TIAS Jan. 2011 tax preparation software 1, 2004     Morocco TIAS 10195 Jan. 2011 tax preparation software 1, 1981 1982-2 C. 2011 tax preparation software B. 2011 tax preparation software 405 1982-2 C. 2011 tax preparation software B. 2011 tax preparation software 427 Netherlands TIAS Jan. 2011 tax preparation software 1, 1994     Protocol TIAS Jan. 2011 tax preparation software 1, 2005     New Zealand TIAS 10772 Nov. 2011 tax preparation software 2, 1983 1990-2 C. 2011 tax preparation software B. 2011 tax preparation software 274 1990-2 C. 2011 tax preparation software B. 2011 tax preparation software 303 Protocol TIAS Jan. 2011 tax preparation software 1, 2011     Norway TIAS 7474 Jan. 2011 tax preparation software 1, 1971 1973-1 C. 2011 tax preparation software B. 2011 tax preparation software 669 1973-1 C. 2011 tax preparation software B. 2011 tax preparation software 693 Protocol TIAS 10205 Jan. 2011 tax preparation software 1, 1982 1982-2 C. 2011 tax preparation software B. 2011 tax preparation software 440 1982-2 C. 2011 tax preparation software B. 2011 tax preparation software 454 Pakistan TIAS 4232 Jan. 2011 tax preparation software 1, 1959 1960-2 C. 2011 tax preparation software B. 2011 tax preparation software 646 T. 2011 tax preparation software D. 2011 tax preparation software 6431, 1960-1 C. 2011 tax preparation software B. 2011 tax preparation software 755 Philippines TIAS 10417 Jan. 2011 tax preparation software 1, 1983 1984-2 C. 2011 tax preparation software B. 2011 tax preparation software 384 1984-2 C. 2011 tax preparation software B. 2011 tax preparation software 412 Poland TIAS 8486 Jan. 2011 tax preparation software 1, 1974 1977-1 C. 2011 tax preparation software B. 2011 tax preparation software 416 1977-1 C. 2011 tax preparation software B. 2011 tax preparation software 427 Portugal TIAS Jan. 2011 tax preparation software 1, 1996     Romania TIAS 8228 Jan. 2011 tax preparation software 1, 1974 1976-2 C. 2011 tax preparation software B. 2011 tax preparation software 492 1976-2 C. 2011 tax preparation software B. 2011 tax preparation software 504 Russia TIAS Jan. 2011 tax preparation software 1, 1994     Slovak Republic TIAS Jan. 2011 tax preparation software 1, 1993     Slovenia TIAS Jan. 2011 tax preparation software 1, 2002     South Africa TIAS Jan. 2011 tax preparation software 1, 1998     Spain TIAS Jan. 2011 tax preparation software 1, 1991     Sri Lanka TIAS Jan. 2011 tax preparation software 1, 2004     Sweden TIAS Jan. 2011 tax preparation software 1, 1996     Protocol TIAS Jan. 2011 tax preparation software 1, 2007     Switzerland TIAS Jan. 2011 tax preparation software 1, 1998     Thailand TIAS Jan. 2011 tax preparation software 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2011 tax preparation software 1, 1970 1971-2 C. 2011 tax preparation software B. 2011 tax preparation software 479   Tunisia TIAS Jan. 2011 tax preparation software 1, 1990     Turkey TIAS Jan. 2011 tax preparation software 1, 1998     Ukraine TIAS Jan. 2011 tax preparation software 1, 2001     United Kingdom TIAS Jan. 2011 tax preparation software 1, 2004     Venezuela TIAS Jan. 2011 tax preparation software 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. 2011 tax preparation software 3The U. 2011 tax preparation software S. 2011 tax preparation software -U. 2011 tax preparation software S. 2011 tax preparation software S. 2011 tax preparation software R. 2011 tax preparation software income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2011 tax preparation software Prev  Up  Next   Home   More Online Publications