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File For 2012 Taxes

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File For 2012 Taxes

File for 2012 taxes Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. File for 2012 taxes For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. File for 2012 taxes If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. File for 2012 taxes Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. File for 2012 taxes A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. File for 2012 taxes Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. File for 2012 taxes Passenger Automobile Defined A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (at 6,000 pounds or less of gross vehicle weight for trucks and vans). File for 2012 taxes It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. File for 2012 taxes A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. File for 2012 taxes Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. File for 2012 taxes It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. File for 2012 taxes Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. File for 2012 taxes Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. File for 2012 taxes Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. File for 2012 taxes Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. File for 2012 taxes Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. File for 2012 taxes Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. File for 2012 taxes Listed property placed in service before 1987. File for 2012 taxes   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. File for 2012 taxes Listed property placed in service after 1986. File for 2012 taxes   For information on listed property placed in service after 1986, see Publication 946. File for 2012 taxes Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. File for 2012 taxes You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. File for 2012 taxes The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. File for 2012 taxes However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. File for 2012 taxes Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. File for 2012 taxes Example. File for 2012 taxes Sarah Bradley uses a home computer 50% of the time to manage her investments. File for 2012 taxes She also uses the computer 40% of the time in her part-time consumer research business. File for 2012 taxes Sarah's home computer is listed property because it is not used at a regular business establishment. File for 2012 taxes Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. File for 2012 taxes Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. File for 2012 taxes Her combined rate of business/investment use for determining her depreciation deduction is 90%. File for 2012 taxes Qualified Business Use A qualified business use is any use in your trade or business. File for 2012 taxes However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. File for 2012 taxes See Employees, later. File for 2012 taxes 5% owner. File for 2012 taxes   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. File for 2012 taxes   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. File for 2012 taxes Related person. File for 2012 taxes   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. File for 2012 taxes Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. File for 2012 taxes See Publication 463. File for 2012 taxes Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. File for 2012 taxes Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. File for 2012 taxes Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. File for 2012 taxes Any payment to you for the use of the automobile is treated as a rent payment for 3). File for 2012 taxes Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. File for 2012 taxes Use for the employer's convenience. File for 2012 taxes   Whether the use of listed property is for the employer's convenience must be determined from all the facts. File for 2012 taxes The use is for the employer's convenience if it is for a substantial business reason of the employer. File for 2012 taxes The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. File for 2012 taxes Use required as a condition of employment. File for 2012 taxes   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. File for 2012 taxes The use of property must be required for the employee to perform duties properly. File for 2012 taxes The employer need not explicitly require the employee to use the property. File for 2012 taxes A mere statement by the employer that the use of the property is a condition of employment is not sufficient. File for 2012 taxes Example 1. File for 2012 taxes Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. File for 2012 taxes She owns and uses a motorcycle to deliver packages to downtown offices. File for 2012 taxes We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. File for 2012 taxes The company reimburses delivery persons for their costs. File for 2012 taxes Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. File for 2012 taxes Example 2. File for 2012 taxes Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. File for 2012 taxes He must travel to these sites on a regular basis. File for 2012 taxes Uplift does not furnish an automobile or explicitly require him to use his own automobile. File for 2012 taxes However, it reimburses him for any costs he incurs in traveling to the various sites. File for 2012 taxes The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. File for 2012 taxes Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. File for 2012 taxes You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. File for 2012 taxes For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. File for 2012 taxes For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. File for 2012 taxes Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. File for 2012 taxes First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. File for 2012 taxes Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. File for 2012 taxes It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. File for 2012 taxes Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. File for 2012 taxes Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. File for 2012 taxes See Recapture of excess depreciation, next. File for 2012 taxes Recapture of excess depreciation. File for 2012 taxes   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. File for 2012 taxes Any excess depreciation must also be added to the adjusted basis of your property. File for 2012 taxes Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. File for 2012 taxes This means you figure your depreciation using the percentages fromTable 16 or 17. File for 2012 taxes For information on investment credit recapture, see the instructions for Form 4255. File for 2012 taxes Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. File for 2012 taxes In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. File for 2012 taxes To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. File for 2012 taxes See Car Used 50% or Less for Business in Publication 917. File for 2012 taxes Leased Property The limitations on cost recovery deductions apply to the rental of listed property. File for 2012 taxes The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). File for 2012 taxes SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. File for 2012 taxes Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. File for 2012 taxes A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. File for 2012 taxes This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. File for 2012 taxes Occasional or incidental leasing activity is insufficient. File for 2012 taxes For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. File for 2012 taxes An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. File for 2012 taxes Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. File for 2012 taxes Inclusion amount for property leased before 1987. File for 2012 taxes   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. File for 2012 taxes You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. File for 2012 taxes   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. File for 2012 taxes For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. File for 2012 taxes You treat two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property as one lease. File for 2012 taxes Special rules. File for 2012 taxes   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. File for 2012 taxes The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. File for 2012 taxes   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. File for 2012 taxes Maximum inclusion amount. File for 2012 taxes   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. File for 2012 taxes What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. File for 2012 taxes How long to keep records. File for 2012 taxes   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). File for 2012 taxes Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. File for 2012 taxes It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. File for 2012 taxes However, your records should back up your receipts in an orderly manner. File for 2012 taxes Elements of Expenditure or Use The records or other documentary evidence must support: The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses, The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. File for 2012 taxes Written documents of your expenditure or use are generally better evidence than oral statements alone. File for 2012 taxes A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. File for 2012 taxes A daily log is not required. File for 2012 taxes However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time and backed up by other documents is preferable to a statement prepared later. File for 2012 taxes Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. File for 2012 taxes An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. File for 2012 taxes For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. File for 2012 taxes Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. File for 2012 taxes However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. File for 2012 taxes A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. File for 2012 taxes For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. File for 2012 taxes Business Use Supported An adequate record contains enough information on each element of every business or investment use. File for 2012 taxes The amount of detail required to support the use depends on the facts and circumstances. File for 2012 taxes For example, a taxpayer whose only business use of a truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. File for 2012 taxes Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. File for 2012 taxes Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. File for 2012 taxes However, repeated uses can be combined as a single item. File for 2012 taxes Each expenditure is recorded as a separate item and not combined with other expenditures. File for 2012 taxes If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. File for 2012 taxes If these expenses are combined, you do not need to support the business purpose of each expense. File for 2012 taxes Instead, you can divide the expenses based on the total business use of the listed property. File for 2012 taxes Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. File for 2012 taxes For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. File for 2012 taxes Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. File for 2012 taxes Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. File for 2012 taxes Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. File for 2012 taxes It must be kept elsewhere and made available as support to the district director on request. File for 2012 taxes Substantial Compliance If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the district director's satisfaction, you can establish this element by any evidence the district director deems adequate. File for 2012 taxes If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. File for 2012 taxes If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. File for 2012 taxes If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. File for 2012 taxes Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. File for 2012 taxes Loss of Records When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. File for 2012 taxes Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. File for 2012 taxes If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. File for 2012 taxes Employees. File for 2012 taxes   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. File for 2012 taxes Employees claiming the standard mileage rate may be able to use Form 2106–EZ. File for 2012 taxes Employer who provides vehicles to employees. File for 2012 taxes   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. File for 2012 taxes   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. File for 2012 taxes Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. File for 2012 taxes   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. File for 2012 taxes See the instructions for Form 4562. File for 2012 taxes Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. File for 2012 taxes In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. File for 2012 taxes In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. File for 2012 taxes For more information about deductions after the recovery period for automobiles, see Publication 917. File for 2012 taxes Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. File for 2012 taxes Table 1. File for 2012 taxes 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. File for 2012 taxes Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Illinois

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 301 S. Prospect Rd.
Bloomington, IL 61704

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 661-0032
Champaign 310 W. Church St.
Champaign, IL 61820

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(217) 398-5210
Chicago 230 S. Dearborn St.
Chicago, IL 60604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(312) 292-4912
Decatur 306 W. Eldorado
Decatur, IL 62522

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(217) 862-6015
Downers Grove 2001 Butterfield Rd.
Downers Grove, IL 60515

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(630) 493-5291
Fairview Heights 380 Fountain Office Court
Fairview Heights, IL 62208

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(618) 632-2567
Galesburg 2066 Windish Dr.
Galesburg, IL 61401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 345-4158 
Mt. Vernon  105 S. Sixth St.
Mt. Vernon, IL 62864 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

**This office will be closed on 3/31**

 

Services Provided

(618) 632-2567 
Orland Park  14479 John Humphrey Drive,
Orland Park, IL 60462 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(708) 873-8310 
Peoria  2415 West Cornerstone Ct.
Peoria, IL 61614 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(309) 671-7264 
Quincy  3701 East Lake Centre Drive,
Quincy, IL 62305 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(217) 224-8208 
Rockford  211 S. Court St.
Rockford, IL 61101 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(815) 334-7026 
Schiller Park  5100 River Road
Schiller Park, IL 60176 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(847) 671-7541 
Springfield  3101 Constitution Drive
Springfield, IL 62704 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(217) 862-6015 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 312-292-3800 in Chicago or (217) 862-6382 in Springfield, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
230 S. Dearborn St.
Room 2400, Stop 6604-CHI
Chicago, IL 60604

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File For 2012 Taxes

File for 2012 taxes 6. File for 2012 taxes   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 for 2012 taxes 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 for 2012 taxes Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. File for 2012 taxes S. File for 2012 taxes Tax Treaties See chapter 7 for information about getting these publications. File for 2012 taxes Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. File for 2012 taxes See Table 6-1 at the end of this chapter for a list of these countries. File for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes Treaty benefits generally are available to residents of the United States. File for 2012 taxes They generally are not available to U. File for 2012 taxes S. File for 2012 taxes citizens who do not reside in the United States. File for 2012 taxes However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. File for 2012 taxes S. File for 2012 taxes citizens residing in the treaty countries. File for 2012 taxes U. File for 2012 taxes S. File for 2012 taxes citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. File for 2012 taxes Certification of U. File for 2012 taxes S. File for 2012 taxes residency. File for 2012 taxes   Use Form 8802, Application for United States Residency Certification, to request certification of U. File for 2012 taxes S. File for 2012 taxes residency for purposes of claiming benefits under a tax treaty. File for 2012 taxes Certification can be requested for the current and any prior calendar years. File for 2012 taxes 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 for 2012 taxes Common Benefits Some common tax treaty benefits are explained below. File for 2012 taxes The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. File for 2012 taxes Benefits provided by certain treaties are not provided by others. File for 2012 taxes Personal service income. File for 2012 taxes If you are a U. File for 2012 taxes S. File for 2012 taxes 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 for 2012 taxes Professors and teachers. File for 2012 taxes If you are a U. File for 2012 taxes S. File for 2012 taxes 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 for 2012 taxes Students, trainees, and apprentices. File for 2012 taxes If you are a U. File for 2012 taxes S. File for 2012 taxes 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 for 2012 taxes Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. File for 2012 taxes 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 for 2012 taxes Pensions and annuities. File for 2012 taxes If you are a U. File for 2012 taxes S. File for 2012 taxes resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. File for 2012 taxes 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 for 2012 taxes Investment income. File for 2012 taxes If you are a U. File for 2012 taxes S. File for 2012 taxes 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 for 2012 taxes Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. File for 2012 taxes Tax credit provisions. File for 2012 taxes If you are a U. File for 2012 taxes S. File for 2012 taxes 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 for 2012 taxes Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. File for 2012 taxes S. File for 2012 taxes tax on the income. File for 2012 taxes Nondiscrimination provisions. File for 2012 taxes Most U. File for 2012 taxes S. File for 2012 taxes tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. File for 2012 taxes S. File for 2012 taxes citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. File for 2012 taxes Saving clauses. File for 2012 taxes U. File for 2012 taxes S. File for 2012 taxes treaties contain saving clauses that provide that the treaties do not affect the U. File for 2012 taxes S. File for 2012 taxes taxation of its own citizens and residents. File for 2012 taxes As a result, U. File for 2012 taxes S. File for 2012 taxes citizens and residents generally cannot use the treaty to reduce their U. File for 2012 taxes S. File for 2012 taxes tax liability. File for 2012 taxes However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. File for 2012 taxes S. File for 2012 taxes citizens or residents. File for 2012 taxes It is important that you examine the applicable saving clause to determine if an exception applies. File for 2012 taxes More information on treaties. File for 2012 taxes   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 for 2012 taxes 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 for 2012 taxes S. File for 2012 taxes ” appears in the treaty exemption discussions in Publication 901. File for 2012 taxes   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. File for 2012 taxes Competent Authority Assistance If you are a U. File for 2012 taxes S. File for 2012 taxes citizen or resident alien, you can request assistance from the U. File for 2012 taxes S. File for 2012 taxes 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 for 2012 taxes You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. File for 2012 taxes The U. File for 2012 taxes S. File for 2012 taxes competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. File for 2012 taxes Effect of request for assistance. File for 2012 taxes   If your request provides a basis for competent authority assistance, the U. File for 2012 taxes S. File for 2012 taxes competent authority generally will consult with the treaty country competent authority on how to resolve the situation. File for 2012 taxes How to make your request. File for 2012 taxes   It is important that you make your request for competent authority consideration as soon as either of the following occurs. File for 2012 taxes You are denied treaty benefits. File for 2012 taxes 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 for 2012 taxes   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 for 2012 taxes Some of the steps you should consider taking include the following. File for 2012 taxes Filing a protective claim for credit or refund of U. File for 2012 taxes S. File for 2012 taxes taxes. File for 2012 taxes Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. File for 2012 taxes Avoiding the lapse or termination of your right to appeal any tax determination. File for 2012 taxes Complying with all applicable procedures for invoking competent authority consideration. File for 2012 taxes Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. File for 2012 taxes S. File for 2012 taxes or treaty country tax. File for 2012 taxes Taxpayers can consult with the U. File for 2012 taxes S. File for 2012 taxes competent authority to determine whether they need to take protective steps and when any required steps need to be taken. File for 2012 taxes   The request should contain all essential items of information, including the following items. File for 2012 taxes A reference to the treaty and the treaty provisions on which the request is based. File for 2012 taxes The years and amounts involved in both U. File for 2012 taxes S. File for 2012 taxes dollars and foreign currency. File for 2012 taxes A brief description of the issues for which competent authority assistance is requested. File for 2012 taxes   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 for 2012 taxes Revenue Procedure 2006-54 is available at www. File for 2012 taxes irs. File for 2012 taxes gov/irb/2006-49_IRB/ar13. File for 2012 taxes html. File for 2012 taxes   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File for 2012 taxes S. File for 2012 taxes competent authority assistance under tax treaties. File for 2012 taxes As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. File for 2012 taxes    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 for 2012 taxes   In the case of U. File for 2012 taxes S. File for 2012 taxes - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. File for 2012 taxes 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 for 2012 taxes Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. File for 2012 taxes This table is updated through October 31, 2013. File for 2012 taxes 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 for 2012 taxes You can obtain the text of most U. File for 2012 taxes S. File for 2012 taxes treaties at IRS. File for 2012 taxes gov. File for 2012 taxes You also can request the text of treaties from the Department of Treasury at the following address. File for 2012 taxes Department of Treasury Office of Business and Public Liaison Rm. File for 2012 taxes 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 for 2012 taxes S. File for 2012 taxes Virgin Islands, you can call the IRS at 1-800-829-1040. File for 2012 taxes Table 6–1. File for 2012 taxes 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 for 2012 taxes D. File for 2012 taxes ) Australia TIAS 10773 Dec. File for 2012 taxes 1, 1983 1986-2 C. File for 2012 taxes B. File for 2012 taxes 220 1986-2 C. File for 2012 taxes B. File for 2012 taxes 246 Protocol TIAS Jan. File for 2012 taxes 1, 2004     Austria TIAS Jan. File for 2012 taxes 1, 1999     Bangladesh TIAS Jan. File for 2012 taxes 1, 2007     Barbados TIAS 11090 Jan. File for 2012 taxes 1, 1984 1991-2 C. File for 2012 taxes B. File for 2012 taxes 436 1991-2 C. File for 2012 taxes B. File for 2012 taxes 466 Protocol TIAS Jan. File for 2012 taxes 1, 2005     Belgium TIAS Jan. File for 2012 taxes 1, 2008     Bulgaria TIAS Jan. File for 2012 taxes 1, 2009     Canada2 TIAS 11087 Jan. File for 2012 taxes 1, 1985 1986-2 C. File for 2012 taxes B. File for 2012 taxes 258 1987-2 C. File for 2012 taxes B. File for 2012 taxes 298 Protocol TIAS Jan. File for 2012 taxes 1, 2009     China, People's Republic of TIAS 12065 Jan. File for 2012 taxes 1, 1987 1988-1 C. File for 2012 taxes B. File for 2012 taxes 414 1988-1 C. File for 2012 taxes B. File for 2012 taxes 447 Commonwealth of Independent States3 TIAS 8225 Jan. File for 2012 taxes 1, 1976 1976-2 C. File for 2012 taxes B. File for 2012 taxes 463 1976-2 C. File for 2012 taxes B. File for 2012 taxes 475 Cyprus TIAS 10965 Jan. File for 2012 taxes 1, 1986 1989-2 C. File for 2012 taxes B. File for 2012 taxes 280 1989-2 C. File for 2012 taxes B. File for 2012 taxes 314 Czech Republic TIAS Jan. File for 2012 taxes 1, 1993     Denmark TIAS Jan. File for 2012 taxes 1, 2001     Protocol TIAS Jan. File for 2012 taxes 1, 2008     Egypt TIAS 10149 Jan. File for 2012 taxes 1, 1982 1982-1 C. File for 2012 taxes B. File for 2012 taxes 219 1982-1 C. File for 2012 taxes B. File for 2012 taxes 243 Estonia TIAS Jan. File for 2012 taxes 1, 2000     Finland TIAS 12101 Jan. File for 2012 taxes 1, 1991     Protocol TIAS Jan. File for 2012 taxes 1, 2008     France TIAS Jan. File for 2012 taxes 1, 1996     Protocol TIAS Jan. File for 2012 taxes 1, 2009     Germany TIAS Jan. File for 2012 taxes 1, 1990     Protocol TIAS Jan. File for 2012 taxes 1, 2008     Greece TIAS 2902 Jan. File for 2012 taxes 1, 1953 1958-2 C. File for 2012 taxes B. File for 2012 taxes 1054 T. File for 2012 taxes D. File for 2012 taxes 6109, 1954-2 C. File for 2012 taxes B. File for 2012 taxes 638 Hungary TIAS 9560 Jan. File for 2012 taxes 1, 1980 1980-1 C. File for 2012 taxes B. File for 2012 taxes 333 1980-1 C. File for 2012 taxes B. File for 2012 taxes 354 Iceland TIAS 8151 Jan. File for 2012 taxes 1, 2009     India TIAS Jan. File for 2012 taxes 1, 1991     Indonesia TIAS 11593 Jan. File for 2012 taxes 1, 1990     Ireland TIAS Jan. File for 2012 taxes 1, 1998     Israel TIAS Jan. File for 2012 taxes 1, 1995     Italy TIAS Jan. File for 2012 taxes 1, 2010     Jamaica TIAS 10207 Jan. File for 2012 taxes 1, 1982 1982-1 C. File for 2012 taxes B. File for 2012 taxes 257 1982-1 C. File for 2012 taxes B. File for 2012 taxes 291 Japan TIAS Jan. File for 2012 taxes 1, 2005     Kazakhstan TIAS Jan. File for 2012 taxes 1, 1996     Korea, South TIAS 9506 Jan. File for 2012 taxes 1, 1980 1979-2 C. File for 2012 taxes B. File for 2012 taxes 435 1979-2 C. File for 2012 taxes B. File for 2012 taxes 458 Latvia TIAS Jan. File for 2012 taxes 1, 2000     Lithuania TIAS Jan. File for 2012 taxes 1, 2000     Luxembourg TIAS Jan. File for 2012 taxes 1, 2001     Malta TIAS Jan. File for 2012 taxes 1, 2011     Mexico TIAS Jan. File for 2012 taxes 1,1994     Protocol TIAS Jan. File for 2012 taxes 1, 2004               Table 6–1 (continued). File for 2012 taxes Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File for 2012 taxes D. File for 2012 taxes ) Morocco TIAS 10195 Jan. File for 2012 taxes 1, 1981 1982-2 C. File for 2012 taxes B. File for 2012 taxes 405 1982-2 C. File for 2012 taxes B. File for 2012 taxes 427 Netherlands TIAS Jan. File for 2012 taxes 1, 1994     Protocol TIAS Jan. File for 2012 taxes 1, 2005     New Zealand TIAS 10772 Nov. File for 2012 taxes 2, 1983 1990-2 C. File for 2012 taxes B. File for 2012 taxes 274 1990-2 C. File for 2012 taxes B. File for 2012 taxes 303 Protocol TIAS Jan. File for 2012 taxes 1, 2011     Norway TIAS 7474 Jan. File for 2012 taxes 1, 1971 1973-1 C. File for 2012 taxes B. File for 2012 taxes 669 1973-1 C. File for 2012 taxes B. File for 2012 taxes 693 Protocol TIAS 10205 Jan. File for 2012 taxes 1, 1982 1982-2 C. File for 2012 taxes B. File for 2012 taxes 440 1982-2 C. File for 2012 taxes B. File for 2012 taxes 454 Pakistan TIAS 4232 Jan. File for 2012 taxes 1, 1959 1960-2 C. File for 2012 taxes B. File for 2012 taxes 646 T. File for 2012 taxes D. File for 2012 taxes 6431, 1960-1 C. File for 2012 taxes B. File for 2012 taxes 755 Philippines TIAS 10417 Jan. File for 2012 taxes 1, 1983 1984-2 C. File for 2012 taxes B. File for 2012 taxes 384 1984-2 C. File for 2012 taxes B. File for 2012 taxes 412 Poland TIAS 8486 Jan. File for 2012 taxes 1, 1974 1977-1 C. File for 2012 taxes B. File for 2012 taxes 416 1977-1 C. File for 2012 taxes B. File for 2012 taxes 427 Portugal TIAS Jan. File for 2012 taxes 1, 1996     Romania TIAS 8228 Jan. File for 2012 taxes 1, 1974 1976-2 C. File for 2012 taxes B. File for 2012 taxes 492 1976-2 C. File for 2012 taxes B. File for 2012 taxes 504 Russia TIAS Jan. File for 2012 taxes 1, 1994     Slovak Republic TIAS Jan. File for 2012 taxes 1, 1993     Slovenia TIAS Jan. File for 2012 taxes 1, 2002     South Africa TIAS Jan. File for 2012 taxes 1, 1998     Spain TIAS Jan. File for 2012 taxes 1, 1991     Sri Lanka TIAS Jan. File for 2012 taxes 1, 2004     Sweden TIAS Jan. File for 2012 taxes 1, 1996     Protocol TIAS Jan. File for 2012 taxes 1, 2007     Switzerland TIAS Jan. File for 2012 taxes 1, 1998     Thailand TIAS Jan. File for 2012 taxes 1, 1998     Trinidad and Tobago TIAS 7047 Jan. File for 2012 taxes 1, 1970 1971-2 C. File for 2012 taxes B. File for 2012 taxes 479   Tunisia TIAS Jan. File for 2012 taxes 1, 1990     Turkey TIAS Jan. File for 2012 taxes 1, 1998     Ukraine TIAS Jan. File for 2012 taxes 1, 2001     United Kingdom TIAS Jan. File for 2012 taxes 1, 2004     Venezuela TIAS Jan. File for 2012 taxes 1, 2000      1(TIAS) — Treaties and Other International Act Series. File for 2012 taxes  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. File for 2012 taxes 3The U. File for 2012 taxes S. File for 2012 taxes -U. File for 2012 taxes S. File for 2012 taxes S. File for 2012 taxes R. File for 2012 taxes income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. File for 2012 taxes Prev  Up  Next   Home   More Online Publications