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Free Tax Help For Seniors

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Free Tax Help For Seniors

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How to Contact the Tax Exempt and Government Entities Division


Charities & Non-Profits

  • For answers to technical and procedural questions about charities and other non-profit organizations, call IRS Tax Exempt and Government Entities Customer Account Services at (877) 829-5500 (toll-free number). If you prefer to write, use the address below.
  • For answers to employment tax questions, call the Business and Specialty Tax Line at (800) 829-4933 (toll-free).
  • To obtain a determination letter that applies the principles and precedents previously announced to a specific set of facts, or to transmit copies of amended documents write or fax to:

            Internal Revenue Service
            Exempt Organizations Determinations
            Room 4024
            P.O. Box 2508
            Cincinnati, OH 45201
            
            Fax: (855) 204-6184
  • To elevate an issue within the EO management structure about an issue in a specific case, write to the appropriate manager. 
  • To initiate a closing agreement, unrelated to an ongoing examination, contact the EO closing agreement coordinator.

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Please visit our FSLG Customer Accounts Services page.

 


Indian Tribal Governments

Please visit our How to Contact ITG page.


Retirement Plans Community

You may direct your technical and procedural questions concerning retirement plans to us in a variety of ways.

Call:

TE/GE Customer Account Services at (877) 829-5500 (toll-free number).

Write:

Internal Revenue Service
TE/GE Division, Correspondence Unit
P.O. Box 2508
Cincinnati, OH 45201

Email:

RetirementPlanQuestions@irs.gov
Note: All questions submitted via e-mail must be responded to via telephone, so please remember to include your phone number in your message. No personal information (SSN's, etc.) should be included in the e-mail.

 


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Page Last Reviewed or Updated: 06-Nov-2013

The Free Tax Help For Seniors

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