File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Federal Income Tax Table

10401040ez Tax TablesFree State Tax Efile For Low IncomeMilitary Star CardTaxes Hrblock Com1040ez Free FileState Tax Return 20132009 Tax Returns OnlinePrintable Tax Forms 2011H And R Block Taxes FreeIrs Gov Free File Federal State TaxesIncome Tax Forms For 2012File An Amended Tax Return For 2009File Taxes FreeH&r Block Free State FileCan I File My Back Taxes Online FreeI Need To Amend My TaxesHow To Amend A Tax Return Using TurbotaxHow Do You Amend Tax ReturnsE File State TaxStudent TaxesHow To Do An Amended Tax ReturnWww Myfreetaxes ComAmended Kansas Tax ReturnFree 2012 State Tax FilingFree Income Tax PreparationWww Irs Gov Form1040xHow To Amend A State Tax ReturnIrs 1040nrAmended Tax ReturnsFree State Return FilingDownload 1040x2011 1040 Tax FormsFiling 2012 Taxes OnlineIrs Amendment10 40 EzH&r Tax SoftwareHow To Amend A Tax Return 20111040 EzForm 1040a Tax Tables

Federal Income Tax Table

Federal income tax table Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Federal income tax table Tax questions. Federal income tax table Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. Federal income tax table IRS. Federal income tax table gov/pub907. Federal income tax table    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. Federal income tax table It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. Federal income tax table You will find most of the information you need to complete your tax return in your form instruction booklet. Federal income tax table If you need additional information, you may want to order a free tax publication. Federal income tax table You may also want to take advantage of the other free tax help services that the IRS provides. Federal income tax table See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. Federal income tax table Comments and suggestions. Federal income tax table   We welcome your comments about this publication and your suggestions for future editions. Federal income tax table   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal income tax table NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal income tax table Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal income tax table   You can send your comments from www. Federal income tax table irs. Federal income tax table gov/formspubs/. Federal income tax table Click on “More Information” and then on “Comment on Tax Forms and Publications”. Federal income tax table   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. Federal income tax table Ordering forms and publications. Federal income tax table   Visit www. Federal income tax table irs. Federal income tax table 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. Federal income tax table Internal Revenue Service 1201 N. Federal income tax table Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal income tax table   If you have a tax question, check the information available on IRS. Federal income tax table gov or call 1-800-829-1040. Federal income tax table We cannot answer tax questions sent to either of the above addresses. Federal income tax table Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP114 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days of the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • You should receive a refund of any amount overpaid shortly if you haven’t already and you owe no additional amounts we are required to collect. No action is required of you.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days of the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, update your records. No further action is required.

Q. Will I receive a refund of the amount overpaid?

A. Yes, provided you owe no other outstanding liabilities which we are required to collect and the amount to be refunded is $1 or more.

 


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal Income Tax Table

Federal income tax table 9. Federal income tax table   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. Federal income tax table Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Federal income tax table However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Federal income tax table See Table 9-1 for a list of tax treaty countries. Federal income tax table You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Federal income tax table See Income Entitled to Tax Treaty Benefits in chapter 8. Federal income tax table 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. Federal income tax table Useful Items - You may want to see: Publication 901 U. Federal income tax table S. Federal income tax table Tax Treaties Form (and Instructions) 1040NR U. Federal income tax table S. Federal income tax table Nonresident Alien Income Tax Return 1040NR-EZ U. Federal income tax table S. Federal income tax table 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. Federal income tax table Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Federal income tax table 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%. Federal income tax table Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Federal income tax table Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Federal income tax table 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. Federal income tax table 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. Federal income tax table Example. Federal income tax table 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. Federal income tax table 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. Federal income tax table His dividends are not effectively connected with that business. Federal income tax table He has no deductions other than his own personal exemption. Federal income tax table 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. Federal income tax table 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. Federal income tax table The conditions for claiming the exemptions vary under each tax treaty. Federal income tax table For more information about the conditions under a particular tax treaty, see Publication 901. Federal income tax table Or, you may download the complete text of most U. Federal income tax table S. Federal income tax table tax treaties at IRS. Federal income tax table gov. Federal income tax table Technical explanations for many of those treaties are also available at that site. Federal income tax table Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Federal income tax table These types of income may be exempt from U. Federal income tax table S. Federal income tax table tax or may be subject to a reduced rate of tax. Federal income tax table For more information, see Publication 901 or the applicable tax treaty. Federal income tax table 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. Federal income tax table 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. Federal income tax table Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Federal income tax table Spending part of a day in the United States counts as a day of presence. Federal income tax table 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. Federal income tax table Note. Federal income tax table 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. Federal income tax table 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. Federal income tax table S. Federal income tax table income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Federal income tax table Many treaties also provide an exemption for engaging in research. Federal income tax table Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Federal income tax table A substantial part of that person's time must be devoted to those duties. Federal income tax table 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. Federal income tax table If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Federal income tax table See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Federal income tax table Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Federal income tax table However, a difference exists among treaties as to who qualifies for this benefit. Federal income tax table Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Federal income tax table Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Federal income tax table Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Federal income tax table Chapter 10 of this publication also has information for employees of foreign governments. Federal income tax table 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. Federal income tax table 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. Federal income tax table If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Federal income tax table See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Federal income tax table Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Federal income tax table Generally, gains from the sale or exchange of real property located in the United States are taxable. Federal income tax table Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Federal income tax table U. Federal income tax table S. Federal income tax table 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. Federal income tax table (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Federal income tax table ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Federal income tax table This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Federal income tax table See Reporting Treaty Benefits Claimed . Federal income tax table In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Federal income tax table S. Federal income tax table tax under the treaty. Federal income tax table 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). Federal income tax table Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Federal income tax table Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Federal income tax table On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Federal income tax table Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Federal income tax table 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. Federal income tax table Include this tax on Form 1040, line 61. Federal income tax table On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Federal income tax table Example. Federal income tax table Jacques Dubois, who is a resident of the United States under Article 4 of the U. Federal income tax table S. Federal income tax table -France income tax treaty, receives French social security benefits. Federal income tax table Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Federal income tax table Mr. Federal income tax table Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Federal income tax table Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Federal income tax table S. Federal income tax table resident receives social security benefits from Canada or Germany, those benefits are treated for U. Federal income tax table S. Federal income tax table income tax purposes as if they were received under the social security legislation of the United States. Federal income tax table 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. Federal income tax table You are not required to file a Form 8833 for those benefits. Federal income tax table 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. Federal income tax table Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Federal income tax table However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Federal income tax table S. Federal income tax table 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). Federal income tax table This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Federal income tax table Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Federal income tax table S. Federal income tax table -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). Federal income tax table 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. Federal income tax table Saving clause. Federal income tax table   Most tax treaties have a saving clause. Federal income tax table A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Federal income tax table Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Federal income tax table 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. Federal income tax table Read the treaty to find out if it has a saving clause and an exception to it. Federal income tax table Time limit for claiming treaty exemptions. Federal income tax table   Many treaties limit the number of years you can claim a treaty exemption. Federal income tax table For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Federal income tax table Once you reach this limit, you can no longer claim the treaty exemption. Federal income tax table See the treaty or Publication 901 for the time limits that apply. Federal income tax table How to report income on your tax return. Federal income tax table   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Federal income tax table S. Federal income tax table tax under the treaty. Federal income tax table 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). Federal income tax table Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Federal income tax table Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Federal income tax table On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Federal income tax table Example. Federal income tax table Mr. Federal income tax table Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Federal income tax table He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Federal income tax table S. Federal income tax table tax in those years under Article 20 of the U. Federal income tax table S. Federal income tax table -People's Republic of China income tax treaty. Federal income tax table On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Federal income tax table Even though Mr. Federal income tax table 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. Federal income tax table S. Federal income tax table -People's Republic of China treaty dated April 30, 1984. Federal income tax table Mr. Federal income tax table Yu should submit Form W-9 and the required statement to the payor. Federal income tax table 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. Federal income tax table See below, for the situations where you are not required to file Form 8833. Federal income tax table You must file a U. Federal income tax table S. Federal income tax table tax return and Form 8833 if you claim the following treaty benefits. Federal income tax table You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Federal income tax table S. Federal income tax table real property interest based on a treaty. Federal income tax table You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Federal income tax table 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. Federal income tax table These are the more common situations for which Form 8833 is required. Federal income tax table Exceptions. Federal income tax table   You do not have to file Form 8833 for any of the following situations. Federal income tax table 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. Federal income tax table 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. Federal income tax table This includes taxable scholarship and fellowship grants. Federal income tax table You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Federal income tax table 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. Federal income tax table The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Federal income tax table 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. Federal income tax table S. Federal income tax table corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Federal income tax table S. Federal income tax table financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Federal income tax table S. Federal income tax table financial institution, qualified intermediary, or withholding foreign partnership or trust. Federal income tax table 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. Federal income tax table Penalty for failure to provide required information on Form 8833. Federal income tax table   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. Federal income tax table Additional information. Federal income tax table   For additional information, see section 301. Federal income tax table 6114-1(c) of the Income Tax Regulations. Federal income tax table Table 9-1. Federal income tax table Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Federal income tax table D. Federal income tax table ) Australia TIAS 10773 Dec. Federal income tax table 1, 1983 1986-2 C. Federal income tax table B. Federal income tax table 220 1986-2 C. Federal income tax table B. Federal income tax table 246 Protocol TIAS Jan. Federal income tax table 1, 2004     Austria TIAS Jan. Federal income tax table 1, 1999     Bangladesh TIAS Jan. Federal income tax table 1, 2007     Barbados TIAS 11090 Jan. Federal income tax table 1, 1984 1991-2 C. Federal income tax table B. Federal income tax table 436 1991-2 C. Federal income tax table B. Federal income tax table 466 Protocol TIAS Jan. Federal income tax table 1, 1994     Protocol TIAS Jan. Federal income tax table 1, 2005     Belgium TIAS Jan. Federal income tax table 1, 2008     Bulgaria TIAS Jan. Federal income tax table 1, 2009     Canada2 TIAS 11087 Jan. Federal income tax table 1, 1985 1986-2 C. Federal income tax table B. Federal income tax table 258 1987-2 C. Federal income tax table B. Federal income tax table 298 Protocol TIAS Jan. Federal income tax table 1, 1996     Protocol TIAS Dec. Federal income tax table 16, 1997     Protocol TIAS Jan. Federal income tax table 1, 2009     China, People's Republic of TIAS 12065 Jan. Federal income tax table 1, 1987 1988-1 C. Federal income tax table B. Federal income tax table 414 1988-1 C. Federal income tax table B. Federal income tax table 447 Commonwealth of Independent States3 TIAS 8225 Jan. Federal income tax table 1, 1976 1976-2 C. Federal income tax table B. Federal income tax table 463 1976-2 C. Federal income tax table B. Federal income tax table 475 Cyprus TIAS 10965 Jan. Federal income tax table 1, 1986 1989-2 C. Federal income tax table B. Federal income tax table 280 1989-2 C. Federal income tax table B. Federal income tax table 314 Czech Republic TIAS Jan. Federal income tax table 1, 1993     Denmark TIAS Jan. Federal income tax table 1, 2001     Protocol TIAS Jan. Federal income tax table 1, 2008     Egypt TIAS 10149 Jan. Federal income tax table 1, 1982 1982-1 C. Federal income tax table B. Federal income tax table 219 1982-1 C. Federal income tax table B. Federal income tax table 243 Estonia TIAS Jan. Federal income tax table 1, 2000     Finland TIAS 12101 Jan. Federal income tax table 1, 1991     Protocol TIAS Jan. Federal income tax table 1, 2008     France TIAS Jan. Federal income tax table 1, 1996     Protocol TIAS Jan. Federal income tax table 1, 2007     Protocol TIAS Jan. Federal income tax table 1, 2010     Germany TIAS Jan. Federal income tax table 1, 1990     Protocol TIAS Jan. Federal income tax table 1, 2008     Greece TIAS 2902 Jan. Federal income tax table 1, 1953 1958-2 C. Federal income tax table B. Federal income tax table 1054 T. Federal income tax table D. Federal income tax table 6109, 1954-2 C. Federal income tax table B. Federal income tax table 638 Hungary TIAS 9560 Jan. Federal income tax table 1, 1980 1980-1 C. Federal income tax table B. Federal income tax table 333 1980-1 C. Federal income tax table B. Federal income tax table 354 Iceland TIAS Jan. Federal income tax table 1, 2009     India TIAS Jan. Federal income tax table 1, 1991     Indonesia TIAS 11593 Jan. Federal income tax table 1, 1990     Ireland TIAS Jan. Federal income tax table 1, 1998     Israel TIAS Jan. Federal income tax table 1, 1995     Italy TIAS Jan. Federal income tax table 1, 2010     Jamaica TIAS 10207 Jan. Federal income tax table 1, 1982 1982-1 C. Federal income tax table B. Federal income tax table 257 1982-1 C. Federal income tax table B. Federal income tax table 291 Japan TIAS Jan. Federal income tax table 1, 2005     Kazakhstan TIAS Jan. Federal income tax table 1, 1996     Korea, South TIAS 9506 Jan. Federal income tax table 1, 1980 1979-2 C. Federal income tax table B. Federal income tax table 435 1979-2 C. Federal income tax table B. Federal income tax table 458 Latvia TIAS Jan. Federal income tax table 1, 2000     Lithuania TIAS Jan. Federal income tax table 1, 2000     Luxembourg TIAS Jan. Federal income tax table 1, 2001     Malta TIAS Jan. Federal income tax table 1, 2011     Mexico TIAS Jan. Federal income tax table 1, 1994 1994-2 C. Federal income tax table B. Federal income tax table 424 1994-2 C. Federal income tax table B. Federal income tax table 489 Protocol TIAS Oct. Federal income tax table 26, 1995     Protocol TIAS Jan. Federal income tax table 1, 2004     Morocco TIAS 10195 Jan. Federal income tax table 1, 1981 1982-2 C. Federal income tax table B. Federal income tax table 405 1982-2 C. Federal income tax table B. Federal income tax table 427 Netherlands TIAS Jan. Federal income tax table 1, 1994     Protocol TIAS Jan. Federal income tax table 1, 2005     New Zealand TIAS 10772 Nov. Federal income tax table 2, 1983 1990-2 C. Federal income tax table B. Federal income tax table 274 1990-2 C. Federal income tax table B. Federal income tax table 303 Protocol TIAS Jan. Federal income tax table 1, 2011     Norway TIAS 7474 Jan. Federal income tax table 1, 1971 1973-1 C. Federal income tax table B. Federal income tax table 669 1973-1 C. Federal income tax table B. Federal income tax table 693 Protocol TIAS 10205 Jan. Federal income tax table 1, 1982 1982-2 C. Federal income tax table B. Federal income tax table 440 1982-2 C. Federal income tax table B. Federal income tax table 454 Pakistan TIAS 4232 Jan. Federal income tax table 1, 1959 1960-2 C. Federal income tax table B. Federal income tax table 646 T. Federal income tax table D. Federal income tax table 6431, 1960-1 C. Federal income tax table B. Federal income tax table 755 Philippines TIAS 10417 Jan. Federal income tax table 1, 1983 1984-2 C. Federal income tax table B. Federal income tax table 384 1984-2 C. Federal income tax table B. Federal income tax table 412 Poland TIAS 8486 Jan. Federal income tax table 1, 1974 1977-1 C. Federal income tax table B. Federal income tax table 416 1977-1 C. Federal income tax table B. Federal income tax table 427 Portugal TIAS Jan. Federal income tax table 1, 1996     Romania TIAS 8228 Jan. Federal income tax table 1, 1974 1976-2 C. Federal income tax table B. Federal income tax table 492 1976-2 C. Federal income tax table B. Federal income tax table 504 Russia TIAS Jan. Federal income tax table 1, 1994     Slovak Republic TIAS Jan. Federal income tax table 1, 1993     Slovenia TIAS Jan. Federal income tax table 1, 2002     South Africa TIAS Jan. Federal income tax table 1, 1998     Spain TIAS Jan. Federal income tax table 1, 1991     Sri Lanka TIAS Jan. Federal income tax table 1, 2004     Sweden TIAS Jan. Federal income tax table 1, 1996     Protocol TIAS Jan. Federal income tax table 1, 2007     Switzerland TIAS Jan. Federal income tax table 1, 1998     Thailand TIAS Jan. Federal income tax table 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Federal income tax table 1, 1970 1971-2 C. Federal income tax table B. Federal income tax table 479   Tunisia TIAS Jan. Federal income tax table 1, 1990     Turkey TIAS Jan. Federal income tax table 1, 1998     Ukraine TIAS Jan. Federal income tax table 1, 2001     United Kingdom TIAS Jan. Federal income tax table 1, 2004     Venezuela TIAS Jan. Federal income tax table 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. Federal income tax table 3The U. Federal income tax table S. Federal income tax table -U. Federal income tax table S. Federal income tax table S. Federal income tax table R. Federal income tax table income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Federal income tax table Prev  Up  Next   Home   More Online Publications