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 Federal And State Taxes Free Online

Ez 1040 Form1040ez On LineTurbotax 1040nrH & R Block Free Tax FilingHow Far Back Can You Amend Tax Returns1040ez Tax Forms To PrintIncome Tax Form 1040ez InstructionsForm 1040ez 201310 40 EasyMypay Dfas Mil Login1040 Ez IrsTax Amendment Form 2013Turbotax MilitaryHow To File 2012 Tax ReturnsFree State Tax FileingState Tax Forms To Print OutUnemployed Tax Filing1040ez InstructionsTurbotax Free For Military 20122011 Tax Form 1040ezIrs Free File1040ez EfileWww Mypay Gov1040 V Payment VoucherFiling An Amended Return1040ez InstuctionsHow To File Self Employed Taxes Step By StepIrsefileState Income Tax E FileWhere Can I File 2012 TaxesHow To File 2012 Taxes Late1040ez Instructions 20141040nr 20122010 Tax SoftwareWhere Can I Get 2012 Tax FormsFederal Tax Forms 2012 EzIrs Gov EfileIrs AmendmentNeed 2011 TaxesFreetaxusa 2012

File Federal And State Taxes Free Online

File federal and state taxes free online Publication 972 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

 Current News:

 Program Information:


The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

Page Last Reviewed or Updated: 06-Mar-2014

The File Federal And State Taxes Free Online

File federal and state taxes free online 6. File federal and state taxes free online   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. File federal and state taxes free online Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. File federal and state taxes free online Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. File federal and state taxes free online S. File federal and state taxes free online Tax Treaties See chapter 7 for information about getting these publications. File federal and state taxes free online Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. File federal and state taxes free online See Table 6-1 at the end of this chapter for a list of these countries. File federal and state taxes free online Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. File federal and state taxes free online If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. File federal and state taxes free online Treaty benefits generally are available to residents of the United States. File federal and state taxes free online They generally are not available to U. File federal and state taxes free online S. File federal and state taxes free online citizens who do not reside in the United States. File federal and state taxes free online However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. File federal and state taxes free online S. File federal and state taxes free online citizens residing in the treaty countries. File federal and state taxes free online U. File federal and state taxes free online S. File federal and state taxes free online citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. File federal and state taxes free online Certification of U. File federal and state taxes free online S. File federal and state taxes free online residency. File federal and state taxes free online   Use Form 8802, Application for United States Residency Certification, to request certification of U. File federal and state taxes free online S. File federal and state taxes free online residency for purposes of claiming benefits under a tax treaty. File federal and state taxes free online Certification can be requested for the current and any prior calendar years. File federal and state taxes free online You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. File federal and state taxes free online Common Benefits Some common tax treaty benefits are explained below. File federal and state taxes free online The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. File federal and state taxes free online Benefits provided by certain treaties are not provided by others. File federal and state taxes free online Personal service income. File federal and state taxes free online If you are a U. File federal and state taxes free online S. File federal and state taxes free online resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. File federal and state taxes free online Professors and teachers. File federal and state taxes free online If you are a U. File federal and state taxes free online S. File federal and state taxes free online resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. File federal and state taxes free online Students, trainees, and apprentices. File federal and state taxes free online If you are a U. File federal and state taxes free online S. File federal and state taxes free online resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. File federal and state taxes free online Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. File federal and state taxes free online Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. File federal and state taxes free online Pensions and annuities. File federal and state taxes free online If you are a U. File federal and state taxes free online S. File federal and state taxes free online resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. File federal and state taxes free online Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. File federal and state taxes free online Investment income. File federal and state taxes free online If you are a U. File federal and state taxes free online S. File federal and state taxes free online resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. File federal and state taxes free online Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. File federal and state taxes free online Tax credit provisions. File federal and state taxes free online If you are a U. File federal and state taxes free online S. File federal and state taxes free online resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. File federal and state taxes free online Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. File federal and state taxes free online S. File federal and state taxes free online tax on the income. File federal and state taxes free online Nondiscrimination provisions. File federal and state taxes free online Most U. File federal and state taxes free online S. File federal and state taxes free online tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. File federal and state taxes free online S. File federal and state taxes free online citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. File federal and state taxes free online Saving clauses. File federal and state taxes free online U. File federal and state taxes free online S. File federal and state taxes free online treaties contain saving clauses that provide that the treaties do not affect the U. File federal and state taxes free online S. File federal and state taxes free online taxation of its own citizens and residents. File federal and state taxes free online As a result, U. File federal and state taxes free online S. File federal and state taxes free online citizens and residents generally cannot use the treaty to reduce their U. File federal and state taxes free online S. File federal and state taxes free online tax liability. File federal and state taxes free online However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. File federal and state taxes free online S. File federal and state taxes free online citizens or residents. File federal and state taxes free online It is important that you examine the applicable saving clause to determine if an exception applies. File federal and state taxes free online More information on treaties. File federal and state taxes free online   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. File federal and state taxes free online Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. File federal and state taxes free online S. File federal and state taxes free online ” appears in the treaty exemption discussions in Publication 901. File federal and state taxes free online   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. File federal and state taxes free online Competent Authority Assistance If you are a U. File federal and state taxes free online S. File federal and state taxes free online citizen or resident alien, you can request assistance from the U. File federal and state taxes free online S. File federal and state taxes free online competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. File federal and state taxes free online You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. File federal and state taxes free online The U. File federal and state taxes free online S. File federal and state taxes free online competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. File federal and state taxes free online Effect of request for assistance. File federal and state taxes free online   If your request provides a basis for competent authority assistance, the U. File federal and state taxes free online S. File federal and state taxes free online competent authority generally will consult with the treaty country competent authority on how to resolve the situation. File federal and state taxes free online How to make your request. File federal and state taxes free online   It is important that you make your request for competent authority consideration as soon as either of the following occurs. File federal and state taxes free online You are denied treaty benefits. File federal and state taxes free online Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. File federal and state taxes free online   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. File federal and state taxes free online Some of the steps you should consider taking include the following. File federal and state taxes free online Filing a protective claim for credit or refund of U. File federal and state taxes free online S. File federal and state taxes free online taxes. File federal and state taxes free online Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. File federal and state taxes free online Avoiding the lapse or termination of your right to appeal any tax determination. File federal and state taxes free online Complying with all applicable procedures for invoking competent authority consideration. File federal and state taxes free online Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. File federal and state taxes free online S. File federal and state taxes free online or treaty country tax. File federal and state taxes free online Taxpayers can consult with the U. File federal and state taxes free online S. File federal and state taxes free online competent authority to determine whether they need to take protective steps and when any required steps need to be taken. File federal and state taxes free online   The request should contain all essential items of information, including the following items. File federal and state taxes free online A reference to the treaty and the treaty provisions on which the request is based. File federal and state taxes free online The years and amounts involved in both U. File federal and state taxes free online S. File federal and state taxes free online dollars and foreign currency. File federal and state taxes free online A brief description of the issues for which competent authority assistance is requested. File federal and state taxes free online   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. File federal and state taxes free online Revenue Procedure 2006-54 is available at www. File federal and state taxes free online irs. File federal and state taxes free online gov/irb/2006-49_IRB/ar13. File federal and state taxes free online html. File federal and state taxes free online   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File federal and state taxes free online S. File federal and state taxes free online competent authority assistance under tax treaties. File federal and state taxes free online As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. File federal and state taxes free online    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. File federal and state taxes free online   In the case of U. File federal and state taxes free online S. File federal and state taxes free online - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. File federal and state taxes free online If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. File federal and state taxes free online Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. File federal and state taxes free online This table is updated through October 31, 2013. File federal and state taxes free online You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. File federal and state taxes free online You can obtain the text of most U. File federal and state taxes free online S. File federal and state taxes free online treaties at IRS. File federal and state taxes free online gov. File federal and state taxes free online You also can request the text of treaties from the Department of Treasury at the following address. File federal and state taxes free online Department of Treasury Office of Business and Public Liaison Rm. File federal and state taxes free online 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. File federal and state taxes free online S. File federal and state taxes free online Virgin Islands, you can call the IRS at 1-800-829-1040. File federal and state taxes free online Table 6–1. File federal and state taxes free online List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File federal and state taxes free online D. File federal and state taxes free online ) Australia TIAS 10773 Dec. File federal and state taxes free online 1, 1983 1986-2 C. File federal and state taxes free online B. File federal and state taxes free online 220 1986-2 C. File federal and state taxes free online B. File federal and state taxes free online 246 Protocol TIAS Jan. File federal and state taxes free online 1, 2004     Austria TIAS Jan. File federal and state taxes free online 1, 1999     Bangladesh TIAS Jan. File federal and state taxes free online 1, 2007     Barbados TIAS 11090 Jan. File federal and state taxes free online 1, 1984 1991-2 C. File federal and state taxes free online B. File federal and state taxes free online 436 1991-2 C. File federal and state taxes free online B. File federal and state taxes free online 466 Protocol TIAS Jan. File federal and state taxes free online 1, 2005     Belgium TIAS Jan. File federal and state taxes free online 1, 2008     Bulgaria TIAS Jan. File federal and state taxes free online 1, 2009     Canada2 TIAS 11087 Jan. File federal and state taxes free online 1, 1985 1986-2 C. File federal and state taxes free online B. File federal and state taxes free online 258 1987-2 C. File federal and state taxes free online B. File federal and state taxes free online 298 Protocol TIAS Jan. File federal and state taxes free online 1, 2009     China, People's Republic of TIAS 12065 Jan. File federal and state taxes free online 1, 1987 1988-1 C. File federal and state taxes free online B. File federal and state taxes free online 414 1988-1 C. File federal and state taxes free online B. File federal and state taxes free online 447 Commonwealth of Independent States3 TIAS 8225 Jan. File federal and state taxes free online 1, 1976 1976-2 C. File federal and state taxes free online B. File federal and state taxes free online 463 1976-2 C. File federal and state taxes free online B. File federal and state taxes free online 475 Cyprus TIAS 10965 Jan. File federal and state taxes free online 1, 1986 1989-2 C. File federal and state taxes free online B. File federal and state taxes free online 280 1989-2 C. File federal and state taxes free online B. File federal and state taxes free online 314 Czech Republic TIAS Jan. File federal and state taxes free online 1, 1993     Denmark TIAS Jan. File federal and state taxes free online 1, 2001     Protocol TIAS Jan. File federal and state taxes free online 1, 2008     Egypt TIAS 10149 Jan. File federal and state taxes free online 1, 1982 1982-1 C. File federal and state taxes free online B. File federal and state taxes free online 219 1982-1 C. File federal and state taxes free online B. File federal and state taxes free online 243 Estonia TIAS Jan. File federal and state taxes free online 1, 2000     Finland TIAS 12101 Jan. File federal and state taxes free online 1, 1991     Protocol TIAS Jan. File federal and state taxes free online 1, 2008     France TIAS Jan. File federal and state taxes free online 1, 1996     Protocol TIAS Jan. File federal and state taxes free online 1, 2009     Germany TIAS Jan. File federal and state taxes free online 1, 1990     Protocol TIAS Jan. File federal and state taxes free online 1, 2008     Greece TIAS 2902 Jan. File federal and state taxes free online 1, 1953 1958-2 C. File federal and state taxes free online B. File federal and state taxes free online 1054 T. File federal and state taxes free online D. File federal and state taxes free online 6109, 1954-2 C. File federal and state taxes free online B. File federal and state taxes free online 638 Hungary TIAS 9560 Jan. File federal and state taxes free online 1, 1980 1980-1 C. File federal and state taxes free online B. File federal and state taxes free online 333 1980-1 C. File federal and state taxes free online B. File federal and state taxes free online 354 Iceland TIAS 8151 Jan. File federal and state taxes free online 1, 2009     India TIAS Jan. File federal and state taxes free online 1, 1991     Indonesia TIAS 11593 Jan. File federal and state taxes free online 1, 1990     Ireland TIAS Jan. File federal and state taxes free online 1, 1998     Israel TIAS Jan. File federal and state taxes free online 1, 1995     Italy TIAS Jan. File federal and state taxes free online 1, 2010     Jamaica TIAS 10207 Jan. File federal and state taxes free online 1, 1982 1982-1 C. File federal and state taxes free online B. File federal and state taxes free online 257 1982-1 C. File federal and state taxes free online B. File federal and state taxes free online 291 Japan TIAS Jan. File federal and state taxes free online 1, 2005     Kazakhstan TIAS Jan. File federal and state taxes free online 1, 1996     Korea, South TIAS 9506 Jan. File federal and state taxes free online 1, 1980 1979-2 C. File federal and state taxes free online B. File federal and state taxes free online 435 1979-2 C. File federal and state taxes free online B. File federal and state taxes free online 458 Latvia TIAS Jan. File federal and state taxes free online 1, 2000     Lithuania TIAS Jan. File federal and state taxes free online 1, 2000     Luxembourg TIAS Jan. File federal and state taxes free online 1, 2001     Malta TIAS Jan. File federal and state taxes free online 1, 2011     Mexico TIAS Jan. File federal and state taxes free online 1,1994     Protocol TIAS Jan. File federal and state taxes free online 1, 2004               Table 6–1 (continued). File federal and state taxes free online Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File federal and state taxes free online D. File federal and state taxes free online ) Morocco TIAS 10195 Jan. File federal and state taxes free online 1, 1981 1982-2 C. File federal and state taxes free online B. File federal and state taxes free online 405 1982-2 C. File federal and state taxes free online B. File federal and state taxes free online 427 Netherlands TIAS Jan. File federal and state taxes free online 1, 1994     Protocol TIAS Jan. File federal and state taxes free online 1, 2005     New Zealand TIAS 10772 Nov. File federal and state taxes free online 2, 1983 1990-2 C. File federal and state taxes free online B. File federal and state taxes free online 274 1990-2 C. File federal and state taxes free online B. File federal and state taxes free online 303 Protocol TIAS Jan. File federal and state taxes free online 1, 2011     Norway TIAS 7474 Jan. File federal and state taxes free online 1, 1971 1973-1 C. File federal and state taxes free online B. File federal and state taxes free online 669 1973-1 C. File federal and state taxes free online B. File federal and state taxes free online 693 Protocol TIAS 10205 Jan. File federal and state taxes free online 1, 1982 1982-2 C. File federal and state taxes free online B. File federal and state taxes free online 440 1982-2 C. File federal and state taxes free online B. File federal and state taxes free online 454 Pakistan TIAS 4232 Jan. File federal and state taxes free online 1, 1959 1960-2 C. File federal and state taxes free online B. File federal and state taxes free online 646 T. File federal and state taxes free online D. File federal and state taxes free online 6431, 1960-1 C. File federal and state taxes free online B. File federal and state taxes free online 755 Philippines TIAS 10417 Jan. File federal and state taxes free online 1, 1983 1984-2 C. File federal and state taxes free online B. File federal and state taxes free online 384 1984-2 C. File federal and state taxes free online B. File federal and state taxes free online 412 Poland TIAS 8486 Jan. File federal and state taxes free online 1, 1974 1977-1 C. File federal and state taxes free online B. File federal and state taxes free online 416 1977-1 C. File federal and state taxes free online B. File federal and state taxes free online 427 Portugal TIAS Jan. File federal and state taxes free online 1, 1996     Romania TIAS 8228 Jan. File federal and state taxes free online 1, 1974 1976-2 C. File federal and state taxes free online B. File federal and state taxes free online 492 1976-2 C. File federal and state taxes free online B. File federal and state taxes free online 504 Russia TIAS Jan. File federal and state taxes free online 1, 1994     Slovak Republic TIAS Jan. File federal and state taxes free online 1, 1993     Slovenia TIAS Jan. File federal and state taxes free online 1, 2002     South Africa TIAS Jan. File federal and state taxes free online 1, 1998     Spain TIAS Jan. File federal and state taxes free online 1, 1991     Sri Lanka TIAS Jan. File federal and state taxes free online 1, 2004     Sweden TIAS Jan. File federal and state taxes free online 1, 1996     Protocol TIAS Jan. File federal and state taxes free online 1, 2007     Switzerland TIAS Jan. File federal and state taxes free online 1, 1998     Thailand TIAS Jan. File federal and state taxes free online 1, 1998     Trinidad and Tobago TIAS 7047 Jan. File federal and state taxes free online 1, 1970 1971-2 C. File federal and state taxes free online B. File federal and state taxes free online 479   Tunisia TIAS Jan. File federal and state taxes free online 1, 1990     Turkey TIAS Jan. File federal and state taxes free online 1, 1998     Ukraine TIAS Jan. File federal and state taxes free online 1, 2001     United Kingdom TIAS Jan. File federal and state taxes free online 1, 2004     Venezuela TIAS Jan. File federal and state taxes free online 1, 2000      1(TIAS) — Treaties and Other International Act Series. File federal and state taxes free online  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. File federal and state taxes free online 3The U. File federal and state taxes free online S. File federal and state taxes free online -U. File federal and state taxes free online S. File federal and state taxes free online S. File federal and state taxes free online R. File federal and state taxes free online income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. File federal and state taxes free online Prev  Up  Next   Home   More Online Publications