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Handr block free file 22. Handr block free file   Taxes Table of Contents IntroductionIndian tribal government. Handr block free file Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Handr block free file Real Estate TaxesReal estate taxes for prior years. Handr block free file Examples. Handr block free file Form 1099-S. Handr block free file Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). Handr block free file It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. Handr block free file This chapter covers the following topics. Handr block free file Income taxes (federal, state, local, and foreign). Handr block free file General sales taxes (state and local). Handr block free file Real estate taxes (state, local, and foreign). Handr block free file Personal property taxes (state and local). Handr block free file Taxes and fees you cannot deduct. Handr block free file Use Table 22-1 as a guide to determine which taxes you can deduct. Handr block free file The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. Handr block free file Business taxes. Handr block free file   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. Handr block free file For information on these taxes, see Publication 535, Business Expenses. Handr block free file State or local taxes. Handr block free file   These are taxes imposed by the 50 states, U. Handr block free file S. Handr block free file possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. Handr block free file Indian tribal government. Handr block free file   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. Handr block free file Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. Handr block free file General sales taxes. Handr block free file   These are taxes imposed at one rate on retail sales of a broad range of classes of items. Handr block free file Foreign taxes. Handr block free file   These are taxes imposed by a foreign country or any of its political subdivisions. Handr block free file Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. Handr block free file The tax must be imposed on you. Handr block free file You must pay the tax during your tax year. Handr block free file The tax must be imposed on you. Handr block free file   In general, you can deduct only taxes imposed on you. Handr block free file   Generally, you can deduct property taxes only if you are an owner of the property. Handr block free file If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. Handr block free file You must pay the tax during your tax year. Handr block free file   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. Handr block free file If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. Handr block free file If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. Handr block free file If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). Handr block free file See Publication 538, Accounting Periods and Methods, for details. Handr block free file    If you use an accrual method of accounting, see Publication 538 for more information. Handr block free file Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. Handr block free file State and Local Income Taxes You can deduct state and local income taxes. Handr block free file However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. Handr block free file See General Sales Taxes , later. Handr block free file Exception. Handr block free file    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. Handr block free file For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. Handr block free file What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. Handr block free file Withheld taxes. Handr block free file   You can deduct state and local income taxes withheld from your salary in the year they are withheld. Handr block free file Your Form(s) W-2 will show these amounts. Handr block free file Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. Handr block free file Estimated tax payments. Handr block free file   You can deduct estimated tax payments you made during the year to a state or local government. Handr block free file However, you must have a reasonable basis for making the estimated tax payments. Handr block free file Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. Handr block free file For example, you made an estimated state income tax payment. Handr block free file However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. Handr block free file You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. Handr block free file Refund applied to taxes. Handr block free file   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. Handr block free file    Do not reduce your deduction by either of the following items. Handr block free file Any state or local income tax refund (or credit) you expect to receive for 2013. Handr block free file Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. Handr block free file   However, part or all of this refund (or credit) may be taxable. Handr block free file See Refund (or credit) of state or local income taxes , later. Handr block free file Separate federal returns. Handr block free file   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. Handr block free file Joint state and local returns. Handr block free file   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. Handr block free file You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. Handr block free file However, you cannot deduct more than the amount you actually paid during the year. Handr block free file You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. Handr block free file If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. Handr block free file Joint federal return. Handr block free file   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. Handr block free file Contributions to state benefit funds. Handr block free file    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. Handr block free file For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. Handr block free file Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. Handr block free file Alaska Unemployment Compensation Fund. Handr block free file California Nonoccupational Disability Benefit Fund. Handr block free file New Jersey Nonoccupational Disability Benefit Fund. Handr block free file New Jersey Unemployment Compensation Fund. Handr block free file New York Nonoccupational Disability Benefit Fund. Handr block free file Pennsylvania Unemployment Compensation Fund. Handr block free file Rhode Island Temporary Disability Benefit Fund. Handr block free file Washington State Supplemental Workmen's Compensation Fund. Handr block free file    Employee contributions to private or voluntary disability plans are not deductible. Handr block free file Refund (or credit) of state or local income taxes. Handr block free file   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. Handr block free file This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. Handr block free file If you did not itemize your deductions in the previous year, do not include the refund in income. Handr block free file If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. Handr block free file For a discussion of how much to include, see Recoveries in chapter 12. Handr block free file Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Handr block free file S. Handr block free file possession. Handr block free file However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Handr block free file S. Handr block free file tax under the foreign earned income exclusion or the foreign housing exclusion. Handr block free file For information on these exclusions, see Publication 54, Tax Guide for U. Handr block free file S. Handr block free file Citizens and Resident Aliens Abroad. Handr block free file For information on the foreign tax credit, see Publication 514. Handr block free file General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. Handr block free file You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. Handr block free file Actual expenses. Handr block free file   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. Handr block free file However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Handr block free file If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Handr block free file If you use the actual expenses method, you must have receipts to show the general sales taxes paid. Handr block free file Do not include sales taxes paid on items used in your trade or business. Handr block free file Motor vehicles. Handr block free file   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Handr block free file This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. Handr block free file Optional sales tax tables. Handr block free file   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). Handr block free file You may also be able to add the state and local general sales taxes paid on certain specified items. Handr block free file   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. Handr block free file Your income is your adjusted gross income plus any nontaxable items such as the following. Handr block free file Tax-exempt interest. Handr block free file Veterans' benefits. Handr block free file Nontaxable combat pay. Handr block free file Workers' compensation. Handr block free file Nontaxable part of social security and railroad retirement benefits. Handr block free file Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. Handr block free file Public assistance payments. Handr block free file If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. Handr block free file See the Instructions for Schedule A (Form 1040), line 5, for details. Handr block free file Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. Handr block free file You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. Handr block free file Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Handr block free file They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. Handr block free file For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. Handr block free file Tenant-shareholders in a cooperative housing corporation. Handr block free file   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. Handr block free file The corporation should provide you with a statement showing your share of the taxes. Handr block free file For more information, see Special Rules for Cooperatives in Publication 530. Handr block free file Division of real estate taxes between buyers and sellers. Handr block free file   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. Handr block free file   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. Handr block free file The seller is treated as paying the taxes up to, but not including, the date of sale. Handr block free file The buyer is treated as paying the taxes beginning with the date of sale. Handr block free file This applies regardless of the lien dates under local law. Handr block free file Generally, this information is included on the settlement statement provided at the closing. Handr block free file    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. Handr block free file This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. Handr block free file However, you must also include the amount of that tax in the selling price of the property. Handr block free file The buyer must include the same amount in his or her cost of the property. Handr block free file   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. Handr block free file Worksheet 22-1. Handr block free file Figuring Your Real Estate Tax Deduction 1. Handr block free file Enter the total real estate taxes for the real property tax year   2. Handr block free file Enter the number of days in the real property tax year that you owned the property   3. Handr block free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Handr block free file 4. Handr block free file Multiply line 1 by line 3. Handr block free file This is your deduction. Handr block free file Enter it on Schedule A (Form 1040), line 6   Note. Handr block free file Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. Handr block free file Your total deduction is the sum of the line 4 amounts for all of the properties. Handr block free file Real estate taxes for prior years. Handr block free file   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. Handr block free file Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. Handr block free file The buyer must add them to the cost of the property. Handr block free file The seller can deduct these taxes paid by the buyer. Handr block free file However, the seller must include them in the selling price. Handr block free file Examples. Handr block free file   The following examples illustrate how real estate taxes are divided between buyer and seller. Handr block free file Example 1. Handr block free file Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. Handr block free file The tax on their old home, sold on May 7, was $620. Handr block free file The tax on their new home, bought on May 3, was $732. Handr block free file Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. Handr block free file On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. Handr block free file Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). Handr block free file They figure their deduction for taxes on their old home as follows. Handr block free file Worksheet 22-1. Handr block free file Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. Handr block free file Enter the total real estate taxes for the real property tax year $620 2. Handr block free file Enter the number of days in the real property tax year that you owned the property 126 3. Handr block free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Handr block free file 3452 4. Handr block free file Multiply line 1 by line 3. Handr block free file This is your deduction. Handr block free file Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. Handr block free file (The buyers add the $214 to their cost of the home. Handr block free file ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). Handr block free file They figure their deduction for taxes on their new home as follows. Handr block free file Worksheet 22-1. Handr block free file Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Handr block free file Enter the total real estate taxes for the real property tax year $732 2. Handr block free file Enter the number of days in the real property tax year that you owned the property 243 3. Handr block free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Handr block free file 6658 4. Handr block free file Multiply line 1 by line 3. Handr block free file This is your deduction. Handr block free file Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. Handr block free file (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. Handr block free file ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. Handr block free file They will enter this amount on Schedule A (Form 1040), line 6. Handr block free file Example 2. Handr block free file George and Helen Brown bought a new home on May 3, 2013. Handr block free file Their real property tax year for the new home is the calendar year. Handr block free file Real estate taxes for 2012 were assessed in their state on January 1, 2013. Handr block free file The taxes became due on May 31, 2013, and October 31, 2013. Handr block free file The Browns agreed to pay all taxes due after the date of purchase. Handr block free file Real estate taxes for 2012 were $680. Handr block free file They paid $340 on May 31, 2013, and $340 on October 31, 2013. Handr block free file These taxes were for the 2012 real property tax year. Handr block free file The Browns cannot deduct them since they did not own the property until 2013. Handr block free file Instead, they must add $680 to the cost of their new home. Handr block free file In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. Handr block free file The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). Handr block free file They will figure their 2014 deduction for taxes as follows. Handr block free file Worksheet 22-1. Handr block free file Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. Handr block free file Enter the total real estate taxes for the real property tax year $752 2. Handr block free file Enter the number of days in the real property tax year that you owned the property 243 3. Handr block free file Divide line 2 by 365 (for leap years, divide line 2 by 366) . Handr block free file 6658 4. Handr block free file Multiply line 1 by line 3. Handr block free file This is your deduction. Handr block free file Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. Handr block free file Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. Handr block free file This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. Handr block free file The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. Handr block free file The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. Handr block free file Form 1099-S. Handr block free file   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. Handr block free file Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. Handr block free file The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. Handr block free file   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. Handr block free file The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. Handr block free file See Refund (or rebate) , later. Handr block free file Taxes placed in escrow. Handr block free file   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. Handr block free file You can deduct only the real estate tax that the third party actually paid to the taxing authority. Handr block free file If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. Handr block free file Tenants by the entirety. Handr block free file   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. Handr block free file Divorced individuals. Handr block free file   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. Handr block free file See Taxes and insurance in chapter 18 for more information. Handr block free file Ministers' and military housing allowances. Handr block free file   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. Handr block free file Refund (or rebate). Handr block free file   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. Handr block free file If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. Handr block free file However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. Handr block free file For more information, see Recoveries in chapter 12. Handr block free file Table 22-1. Handr block free file Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. Handr block free file Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). Handr block free file     Fines and penalties. Handr block free file Income Taxes State and local income taxes. Handr block free file Federal income taxes. Handr block free file   Foreign income taxes. Handr block free file     Employee contributions to state funds listed under Contributions to state benefit funds . Handr block free file Employee contributions to private or voluntary disability plans. Handr block free file     State and local general sales taxes if you choose to deduct state and local income taxes. Handr block free file General Sales Taxes State and local general sales taxes, including compensating use taxes. Handr block free file State and local income taxes if you choose to deduct state and local general sales taxes. Handr block free file Other Taxes Taxes that are expenses of your trade or business. Handr block free file Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. Handr block free file   Taxes on property producing rent or royalty income. Handr block free file Per capita taxes. Handr block free file   Occupational taxes. Handr block free file See chapter 28. Handr block free file     One-half of self-employment tax paid. Handr block free file   Personal Property Taxes State and local personal property taxes. Handr block free file Customs duties that are not expenses of your trade or business or of producing income. Handr block free file Real Estate Taxes State and local real estate taxes. Handr block free file Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). Handr block free file   Foreign real estate taxes. Handr block free file Taxes for local benefits (with exceptions). Handr block free file See Real Estate-Related Items You Cannot Deduct . Handr block free file   Tenant's share of real estate taxes paid by  cooperative housing corporation. Handr block free file Trash and garbage pickup fees (with exceptions). Handr block free file See Real Estate-Related Items You Cannot Deduct . Handr block free file     Rent increase due to higher real estate taxes. Handr block free file     Homeowners' association charges. Handr block free file Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. Handr block free file Taxes for local benefits. Handr block free file Itemized charges for services (such as trash and garbage pickup fees). Handr block free file Transfer taxes (or stamp taxes). Handr block free file Rent increases due to higher real estate taxes. Handr block free file Homeowners' association charges. Handr block free file Taxes for local benefits. Handr block free file   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. Handr block free file These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. Handr block free file You should increase the basis of your property by the amount of the assessment. Handr block free file   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. Handr block free file If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. Handr block free file If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. Handr block free file    Taxes for local benefits may be included in your real estate tax bill. Handr block free file If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Handr block free file You should use the rules above to determine if the local benefit tax is deductible. Handr block free file Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. Handr block free file Itemized charges for services. Handr block free file    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. Handr block free file For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). Handr block free file    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. Handr block free file If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. Handr block free file Exception. Handr block free file   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. Handr block free file Transfer taxes (or stamp taxes). Handr block free file   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. Handr block free file If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. Handr block free file If paid by the buyer, they are included in the cost basis of the property. Handr block free file Rent increase due to higher real estate taxes. Handr block free file   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. Handr block free file Homeowners' association charges. Handr block free file   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. Handr block free file Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. Handr block free file A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. Handr block free file For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. Handr block free file If the tax is partly based on value and partly based on other criteria, it may qualify in part. Handr block free file Example. Handr block free file Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. Handr block free file You paid $32 based on the value ($1,500) and weight (3,400 lbs. Handr block free file ) of your car. Handr block free file You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. Handr block free file The remaining $17 ($. Handr block free file 50 × 34), based on the weight, is not deductible. Handr block free file Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Handr block free file Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. Handr block free file See Table 22-1. Handr block free file Taxes and fees that are generally not deductible include the following items. Handr block free file Employment taxes. Handr block free file This includes social security, Medicare, and railroad retirement taxes withheld from your pay. Handr block free file However, one-half of self-employment tax you pay is deductible. Handr block free file In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. Handr block free file For more information, see chapters 21 and 32. Handr block free file Estate, inheritance, legacy, or succession taxes. Handr block free file However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. Handr block free file In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. Handr block free file For more information, see Publication 559, Survivors, Executors, and Administrators. Handr block free file Federal income taxes. Handr block free file This includes income taxes withheld from your pay. Handr block free file Fines and penalties. Handr block free file You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. Handr block free file Gift taxes. Handr block free file License fees. Handr block free file You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). Handr block free file Per capita taxes. Handr block free file You cannot deduct state or local per capita taxes. Handr block free file Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. Handr block free file For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. Handr block free file Where To Deduct You deduct taxes on the following schedules. Handr block free file State and local income taxes. Handr block free file    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. Handr block free file Check box a on line 5. Handr block free file General sales taxes. Handr block free file   Sales taxes are deducted on Schedule A (Form 1040), line 5. Handr block free file You must check box b on line 5. Handr block free file If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. Handr block free file Foreign income taxes. Handr block free file   Generally, income taxes you pay to a foreign country or U. Handr block free file S. Handr block free file possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. Handr block free file S. Handr block free file income tax on Form 1040, line 47. Handr block free file To claim the credit, you may have to complete and attach Form 1116. Handr block free file For more information, see chapter 37, the Form 1040 instructions, or Publication 514. Handr block free file Real estate taxes and personal property taxes. Handr block free file    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). Handr block free file Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). Handr block free file Self-employment tax. Handr block free file    Deduct one-half of your self-employment tax on Form 1040, line 27. Handr block free file Other taxes. Handr block free file    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. Handr block free file Prev  Up  Next   Home   More Online Publications
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The Handr Block Free File

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