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

File An Amended Return

How To File 2012 TaxesTax Forms Download Ez 1040File Taxes For 2012 FreeFree Taxes Online2012.taxhowFederal Income Tax Form 1040xHow To File Free State Taxes Online1040ez Form DownloadIncome Tax Forms 1040ezWhen To File 1040x2040 Ez Form1040ez On LineAmend Tax ReturnHow To Amend A Tax Return1040 Ez 2011Free Tax Filing 2012 State And FederalAmend 2012 Tax Return Free1040nr Ez 2012Myfreetaxes Com Kingcounty1040 Ez Online FilingTaxact Amend 2010 ReturnFederal Tax Ez Form1040 E FileHow To Amend Tax ReturnTurbotax 2011 SoftwareAmended 1040 FormFree Online State Tax Filing OnlyFree State Taxes Filing2011 Tax Forms Ez2010 Form 1040State Taxes Online FreeFree Federal Tax Filing 2011States Without Income TaxTaxes For College StudentsMyfreetaxes Com RochestercashHow To File TaxesHow To File Taxes On Unemployment2011 Federal Tax Form 1040Express 1040Amend A 2010 Tax Return

File An Amended Return

File an amended return Index A Application for enrollment, Form 23 and Form 23-EP. File an amended return , Form 5434. File an amended return Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. File an amended return Attorneys, Attorneys. File an amended return Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). File an amended return Comments, Comments and suggestions. File an amended return Corporations, Corporations, associations, partnerships, and other persons that are not individuals. File an amended return CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. File an amended return , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. File an amended return Enrolled agent:, Enrolled agents. File an amended return , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. File an amended return F FAX copies, FAX copies. File an amended return Form 23 and Form 23-EP, Form 23 and Form 23-EP. File an amended return Form 2587, Form 2587. File an amended return Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. File an amended return Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. File an amended return Inactive roster, Inactive roster. File an amended return Incapacity or incompetency, Incapacity or incompetency. File an amended return L Loss of eligibility Failure to meet requirements, Failure to meet requirements. File an amended return Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. File an amended return O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. File an amended return Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. File an amended return Protected communication Tax shelters, Communications regarding corporate tax shelters. File an amended return Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. File an amended return Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. File an amended return Duties, Duties Duty to advise, Duty to advise. File an amended return Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. File an amended return , Student. File an amended return , Students in LITCs and the STCP. File an amended return Suggestions, Comments and suggestions. File an amended return Suspension, Suspension and disbarment. File an amended return , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. File an amended return Termination, Incapacity or incompetency. File an amended return TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. File an amended return Family member, Other individuals who may serve as representatives. File an amended return Fiduciary, Other individuals who may serve as representatives. File an amended return Individual, Other individuals who may serve as representatives. File an amended return Officer, Other individuals who may serve as representatives. File an amended return Partner, Other individuals who may serve as representatives. File an amended return Unenrolled individuals:, Other individuals who may serve as representatives. File an amended return W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
Español

Unclaimed Money from the Government

Find unclaimed money from bank failures, matured savings bonds, pensions, mortgage refunds, and more.


What Is Unclaimed Money?

If the government owes you money and you do not collect it, then it’s unclaimed. This can also happen with banks, credit unions, pensions, and other sources.

Beware of unclaimed money scams. There are people who pretend to be the government and offer to send you unclaimed money for a fee. Government agencies will not call you about unclaimed money or assets. Learn how to spot these types of scams.

Currently, the government does not have one website for finding unclaimed money by name, Social Security number, or state. To find it, you’ll need to visit each site separately and perform a search.

States’ Unclaimed Money

  • Search by State  – Search your state’s listing of unclaimed funds and property.

Retirement

Taxes

Banking, Investments, and Currency

  • Bank Failures  – Search the Federal Deposit Insurance Corporation (FDIC) for unclaimed funds from failed financial institutions.
  • Credit Union Failures  – Find unclaimed deposits from credit unions.
  • SEC Claims Funds  – The Securities and Exchange Commission (SEC) lists enforcement cases where a company or person owes investors money.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.

Mortgages

  • FHA-Insurance Refunds  – If you had an FHA-insured mortgage, you may be eligible for a refund from the Department of Housing and Urban Development (HUD).

Savings Bonds

International

  • Foreign Claims  – U.S. nationals can find money owed to them from foreign governments after loss of property.

Back to Top

The File An Amended Return

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