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How To File An Amended Tax Return For 2012

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How To File An Amended Tax Return For 2012

How to file an amended tax return for 2012 9. How to file an amended tax return for 2012   Obligations Not in Registered Form Tax is imposed on any person who issues a registration-required obligation not in registered form. How to file an amended tax return for 2012 The tax is: 1% of the principal of the obligation, multiplied by The number of calendar years (or portions of calendar years) during the period starting on the date the obligation was issued and ending on the date it matures. How to file an amended tax return for 2012 A registration-required obligation is any obligation other than one that meets any of the following conditions. How to file an amended tax return for 2012 It is issued by a natural person. How to file an amended tax return for 2012 It is not of a type offered to the public. How to file an amended tax return for 2012 It has a maturity (at issue) of not more than 1 year. How to file an amended tax return for 2012 It can only be issued to a foreign person. How to file an amended tax return for 2012 For item (4), if the obligation is not in registered form, the interest on the obligation must be payable only outside the United States and its possessions. How to file an amended tax return for 2012 Also, the obligation must state on its face that any U. How to file an amended tax return for 2012 S. How to file an amended tax return for 2012 person who holds it shall be subject to limits under the U. How to file an amended tax return for 2012 S. How to file an amended tax return for 2012 income tax laws. How to file an amended tax return for 2012 Prev  Up  Next   Home   More Online Publications
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Understanding Your CP282 Notice

You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

Generally, when a foreign person engages in a trade or business in the United States, all income from sources in the United States connected with the conduct of that trade or business is considered to be Effectively Connected Taxable Income (ECTI). A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the ECTI that it allocates to its foreign partners (Section 1446 of the Internal Revenue Code). The partnership, or a withholding agent for the partnership, must pay the withholding tax. A partnership that must pay the withholding tax but fails to do so may be liable for the payment of the tax plus any penalties and interest.


What you need to do if you determine you are liable for withholding:

Page Last Reviewed or Updated: 30-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How To File An Amended Tax Return For 2012

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