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Form 1040a

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Form 1040a

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

Form 1040a Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Form 1040a Tax questions. Form 1040a Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. Form 1040a irs. Form 1040a gov/pub504. Form 1040a Reminders Relief from joint liability. Form 1040a  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. Form 1040a For more information, see Relief from joint liability under Married Filing Jointly. Form 1040a Social security numbers for dependents. Form 1040a  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. Form 1040a See Exemptions for Dependents under Exemptions, later. Form 1040a Individual taxpayer identification number (ITIN). Form 1040a  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). Form 1040a To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Form 1040a It takes about 6 to 10 weeks to get an ITIN. Form 1040a The ITIN is entered wherever an SSN is requested on a tax return. Form 1040a If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Form 1040a Change of address. Form 1040a  If you change your mailing address, be sure to notify the Internal Revenue Service. Form 1040a You can use Form 8822, Change of Address. Form 1040a Mail it to the Internal Revenue Service Center for your old address. Form 1040a (Addresses for the Service Centers are on the back of the form. Form 1040a ) Change of name. Form 1040a  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. Form 1040a Change of withholding. Form 1040a  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. Form 1040a Photographs of missing children. Form 1040a  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040a Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040a You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040a Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. Form 1040a It covers general filing information and can help you choose your filing status. Form 1040a It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. Form 1040a The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. Form 1040a Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. Form 1040a In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. Form 1040a The last part of the publication explains special rules that may apply to persons who live in community property states. Form 1040a Comments and suggestions. Form 1040a   We welcome your comments about this publication and your suggestions for future editions. Form 1040a   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040a NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040a Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040a   You can send your comments from www. Form 1040a irs. Form 1040a gov/formspubs/. Form 1040a Click on “More Information. Form 1040a ”and then on “Comment on Tax Forms and Publications”. Form 1040a   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040a Ordering forms and publications. Form 1040a   Visit www. Form 1040a irs. Form 1040a gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040a Internal Revenue Service 1201 N. Form 1040a Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040a   If you have a tax question, check the information available on IRS. Form 1040a gov or call 1-800-829-1040. Form 1040a We cannot answer tax questions sent to either of the above addresses. Form 1040a Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. Form 1040a Prev  Up  Next   Home   More Online Publications