File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Income Tax Form 1040

Where To E- File 2012 Federal Tax Return For FreeE File 2009 Tax ReturnOnline 1040ez Filing1040x Online SoftwareFile 2010 Taxes FreeIrs Forms Instructions 1040ezDoes Military Pay TaxesCan I Still File My 2011 State TaxesTaxact 2012 Tax Return2012 TaxIrs Tax Amendment FormHow To File 2011 Taxes In 2013Filing Previous Years Taxes2012 Income Tax Forms 1040ezIrs 2012 Tax Forms 1040ezTaxes Supplemental Security Income SsiCan I Efile A 1040x140 Ez FormTaxact 2008 Free Efile1040ez Fill In FormFree Income Tax FilingCollege Student Tax ReturnState Tax Returns Free1040x Amended Tax FormH & R Block Free Tax CalculatorFiling An Amended Tax ReturnFile Prior Year Taxes OnlineIrs Tax Form 1040 EzTurbotax 2011 OnlineIrs E FileHow To Do 2012 Tax ReturnHow To File Amended Tax Return For 20111040x Tax FormWhat Can Students Write Off On TaxesAmending Your Tax ReturnIrs Gov FormsTax 2010Filing Taxes LateFree Tax Act 2012Filling Out 1040x

Income Tax Form 1040

Income tax form 1040 14. Income tax form 1040   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Income tax form 1040 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Income tax form 1040 Custom application of fertilizer and pesticide. Income tax form 1040 Fuel not used for farming. Income tax form 1040 Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Income tax form 1040 Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Income tax form 1040 You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Income tax form 1040 Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Income tax form 1040 The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Income tax form 1040 Use on a farm for farming purposes. Income tax form 1040 Off-highway business use. Income tax form 1040 Uses other than as a fuel in a propulsion engine, such as home use. Income tax form 1040 Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Income tax form 1040 See Publication 510, Excise Taxes, for more information. Income tax form 1040 Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Income tax form 1040 Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Income tax form 1040 See Table 14-1 for a list of available fuel tax credits and refunds. Income tax form 1040 Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Income tax form 1040 Farm. Income tax form 1040   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Income tax form 1040 It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Income tax form 1040 A fish farm is an area where fish are grown or raised and not merely caught or harvested. Income tax form 1040 Table 14-1. Income tax form 1040 Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Income tax form 1040 Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Income tax form 1040 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Income tax form 1040 See Reg. Income tax form 1040 48. Income tax form 1040 6427-10 (b)(1) for the definition of a blocked pump. Income tax form 1040 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Income tax form 1040 It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Income tax form 1040 Farming purposes. Income tax form 1040   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Income tax form 1040 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Income tax form 1040 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Income tax form 1040 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Income tax form 1040 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Income tax form 1040 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Income tax form 1040 The more-than-one-half test applies separately to each commodity. Income tax form 1040 Commodity means a single raw product. Income tax form 1040 For example, apples and peaches are two separate commodities. Income tax form 1040 To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Income tax form 1040 Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Income tax form 1040   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Income tax form 1040 Therefore, you can still claim the credit or refund for the fuel so used. Income tax form 1040 However, see Custom application of fertilizer and pesticide, later. Income tax form 1040 If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Income tax form 1040 Buyer of fuel, including undyed diesel fuel or undyed kerosene. Income tax form 1040   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Income tax form 1040 For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Income tax form 1040 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Income tax form 1040   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Income tax form 1040 However, see Custom application of fertilizer and pesticide, next. Income tax form 1040 Also see Dyed Diesel Fuel and Dyed Kerosene, later. Income tax form 1040 Example. Income tax form 1040 Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Income tax form 1040 Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Income tax form 1040 In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Income tax form 1040 Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Income tax form 1040 Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Income tax form 1040 No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Income tax form 1040 In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Income tax form 1040 Custom application of fertilizer and pesticide. Income tax form 1040   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Income tax form 1040 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Income tax form 1040 For applicators using highway vehicles, only the fuel used on the farm is exempt. Income tax form 1040 Fuel used traveling on the highway to and from the farm is taxable. Income tax form 1040 Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Income tax form 1040 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Income tax form 1040 For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Income tax form 1040 A sample waiver is included as Model Waiver L in the appendix of Publication 510. Income tax form 1040 A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Income tax form 1040 To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Income tax form 1040 However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Income tax form 1040 Fuel not used for farming. Income tax form 1040   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Income tax form 1040 Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Income tax form 1040 For personal use, such as lawn mowing. Income tax form 1040 In processing, packaging, freezing, or canning operations. Income tax form 1040 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Income tax form 1040 All-terrain vehicles (ATVs). Income tax form 1040   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Income tax form 1040 Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Income tax form 1040 If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Income tax form 1040 Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Income tax form 1040 For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Income tax form 1040 Excise tax applies to the fuel used by the truck on the highways. Income tax form 1040 In this situation, undyed (taxed) fuel should be purchased for the truck. Income tax form 1040 You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Income tax form 1040 You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Income tax form 1040 Penalty. Income tax form 1040   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Income tax form 1040 The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Income tax form 1040 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Income tax form 1040 For more information on this penalty, see Publication 510. Income tax form 1040 Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Income tax form 1040 Off-highway business use. Income tax form 1040   This is any use of fuel in a trade or business or in an income-producing activity. Income tax form 1040 The use must not be in a highway vehicle registered or required to be registered for use on public highways. Income tax form 1040 Off-highway business use generally does not include any use in a recreational motorboat. Income tax form 1040 Examples. Income tax form 1040   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Income tax form 1040 In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Income tax form 1040   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Income tax form 1040 For more information, see Publication 510. Income tax form 1040 Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Income tax form 1040 This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Income tax form 1040 Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Income tax form 1040 How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Income tax form 1040 The basic rules for claiming credits and refunds are listed in Table 14-2 . Income tax form 1040 Table 14-2. Income tax form 1040 Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Income tax form 1040   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Income tax form 1040 Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Income tax form 1040 You do not have to use any special form, but the records should establish the following information. Income tax form 1040 The total number of gallons bought and used during the period covered by your claim. Income tax form 1040 The dates of the purchases. Income tax form 1040 The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Income tax form 1040 The nontaxable use for which you used the fuel. Income tax form 1040 The number of gallons used for each nontaxable use. Income tax form 1040 It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Income tax form 1040 For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Income tax form 1040 Credit or refund. Income tax form 1040   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Income tax form 1040 If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Income tax form 1040 Credit only. Income tax form 1040   You can claim the following taxes only as a credit on your income tax return. Income tax form 1040 Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Income tax form 1040 Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Income tax form 1040 Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Income tax form 1040 Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Income tax form 1040 Do not claim a credit for any excise tax for which you have filed a refund claim. Income tax form 1040 How to claim a credit. Income tax form 1040   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Income tax form 1040 Individuals. Income tax form 1040   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Income tax form 1040 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Income tax form 1040 Partnership. Income tax form 1040   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Income tax form 1040 , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Income tax form 1040 Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Income tax form 1040 An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Income tax form 1040 S. Income tax form 1040 Return of Income for Electing Large Partnerships. Income tax form 1040 Other entities. Income tax form 1040   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Income tax form 1040 When to claim a credit. Income tax form 1040   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Income tax form 1040 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Income tax form 1040 A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Income tax form 1040 Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Income tax form 1040 Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Income tax form 1040 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Income tax form 1040 If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Income tax form 1040 See the Instructions for Form 720. Income tax form 1040 Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Income tax form 1040 You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Income tax form 1040 This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Income tax form 1040 If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Income tax form 1040 If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Income tax form 1040 Only one claim can be filed for a quarter. Income tax form 1040 You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Income tax form 1040 You must claim a credit on your income tax return for the tax. Income tax form 1040 How to file a quarterly claim. Income tax form 1040   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Income tax form 1040 Send it to the address shown in the instructions. Income tax form 1040 If you file Form 720, you can use its Schedule C for your refund claims. Income tax form 1040 See the Instructions for Form 720. Income tax form 1040 When to file a quarterly claim. Income tax form 1040   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Income tax form 1040 If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Income tax form 1040    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Income tax form 1040 001 per gallon is generally not subject to credit or refund. Income tax form 1040 Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Income tax form 1040 Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Income tax form 1040 Cash method. Income tax form 1040   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Income tax form 1040 If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Income tax form 1040 If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Income tax form 1040 Example. Income tax form 1040 Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Income tax form 1040 On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Income tax form 1040 Then, on Form 4136, she claimed the $110 as a credit. Income tax form 1040 Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Income tax form 1040 Accrual method. Income tax form 1040   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Income tax form 1040 It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Income tax form 1040 Example. Income tax form 1040 Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Income tax form 1040 On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Income tax form 1040 On Form 4136, Patty claims the $155 as a credit. Income tax form 1040 She reports the $155 as other income on line 8b of her 2012 Schedule F. Income tax form 1040 Prev  Up  Next   Home   More Online Publications
Español

State Government

Visit the government website for each state, the District of Columbia, and U.S. territories and associated states.

The Income Tax Form 1040

Income tax form 1040 9. Income tax form 1040   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Income tax form 1040 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Income tax form 1040 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Income tax form 1040 See Table 9-1 for a list of tax treaty countries. Income tax form 1040 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Income tax form 1040 See Income Entitled to Tax Treaty Benefits in chapter 8. Income tax form 1040 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Income tax form 1040 Useful Items - You may want to see: Publication 901 U. Income tax form 1040 S. Income tax form 1040 Tax Treaties Form (and Instructions) 1040NR U. Income tax form 1040 S. Income tax form 1040 Nonresident Alien Income Tax Return 1040NR-EZ U. Income tax form 1040 S. Income tax form 1040 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Income tax form 1040 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Income tax form 1040 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Income tax form 1040 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Income tax form 1040 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Income tax form 1040 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Income tax form 1040 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Income tax form 1040 Example. Income tax form 1040 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Income tax form 1040 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Income tax form 1040 His dividends are not effectively connected with that business. Income tax form 1040 He has no deductions other than his own personal exemption. Income tax form 1040 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Income tax form 1040 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Income tax form 1040 The conditions for claiming the exemptions vary under each tax treaty. Income tax form 1040 For more information about the conditions under a particular tax treaty, see Publication 901. Income tax form 1040 Or, you may download the complete text of most U. Income tax form 1040 S. Income tax form 1040 tax treaties at IRS. Income tax form 1040 gov. Income tax form 1040 Technical explanations for many of those treaties are also available at that site. Income tax form 1040 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Income tax form 1040 These types of income may be exempt from U. Income tax form 1040 S. Income tax form 1040 tax or may be subject to a reduced rate of tax. Income tax form 1040 For more information, see Publication 901 or the applicable tax treaty. Income tax form 1040 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Income tax form 1040 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Income tax form 1040 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Income tax form 1040 Spending part of a day in the United States counts as a day of presence. Income tax form 1040 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Income tax form 1040 Note. Income tax form 1040 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Income tax form 1040 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Income tax form 1040 S. Income tax form 1040 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Income tax form 1040 Many treaties also provide an exemption for engaging in research. Income tax form 1040 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Income tax form 1040 A substantial part of that person's time must be devoted to those duties. Income tax form 1040 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Income tax form 1040 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax form 1040 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Income tax form 1040 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Income tax form 1040 However, a difference exists among treaties as to who qualifies for this benefit. Income tax form 1040 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Income tax form 1040 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Income tax form 1040 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Income tax form 1040 Chapter 10 of this publication also has information for employees of foreign governments. Income tax form 1040 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Income tax form 1040 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Income tax form 1040 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax form 1040 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Income tax form 1040 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Income tax form 1040 Generally, gains from the sale or exchange of real property located in the United States are taxable. Income tax form 1040 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Income tax form 1040 U. Income tax form 1040 S. Income tax form 1040 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Income tax form 1040 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Income tax form 1040 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Income tax form 1040 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Income tax form 1040 See Reporting Treaty Benefits Claimed . Income tax form 1040 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax form 1040 S. Income tax form 1040 tax under the treaty. Income tax form 1040 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Income tax form 1040 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax form 1040 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax form 1040 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax form 1040 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Income tax form 1040 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Income tax form 1040 Include this tax on Form 1040, line 61. Income tax form 1040 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Income tax form 1040 Example. Income tax form 1040 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Income tax form 1040 S. Income tax form 1040 -France income tax treaty, receives French social security benefits. Income tax form 1040 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Income tax form 1040 Mr. Income tax form 1040 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Income tax form 1040 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Income tax form 1040 S. Income tax form 1040 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Income tax form 1040 S. Income tax form 1040 income tax purposes as if they were received under the social security legislation of the United States. Income tax form 1040 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Income tax form 1040 You are not required to file a Form 8833 for those benefits. Income tax form 1040 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Income tax form 1040 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Income tax form 1040 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Income tax form 1040 S. Income tax form 1040 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Income tax form 1040 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Income tax form 1040 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Income tax form 1040 S. Income tax form 1040 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Income tax form 1040 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Income tax form 1040 Saving clause. Income tax form 1040   Most tax treaties have a saving clause. Income tax form 1040 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Income tax form 1040 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Income tax form 1040 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Income tax form 1040 Read the treaty to find out if it has a saving clause and an exception to it. Income tax form 1040 Time limit for claiming treaty exemptions. Income tax form 1040   Many treaties limit the number of years you can claim a treaty exemption. Income tax form 1040 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Income tax form 1040 Once you reach this limit, you can no longer claim the treaty exemption. Income tax form 1040 See the treaty or Publication 901 for the time limits that apply. Income tax form 1040 How to report income on your tax return. Income tax form 1040   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax form 1040 S. Income tax form 1040 tax under the treaty. Income tax form 1040 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Income tax form 1040 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax form 1040 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax form 1040 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax form 1040 Example. Income tax form 1040 Mr. Income tax form 1040 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Income tax form 1040 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Income tax form 1040 S. Income tax form 1040 tax in those years under Article 20 of the U. Income tax form 1040 S. Income tax form 1040 -People's Republic of China income tax treaty. Income tax form 1040 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Income tax form 1040 Even though Mr. Income tax form 1040 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Income tax form 1040 S. Income tax form 1040 -People's Republic of China treaty dated April 30, 1984. Income tax form 1040 Mr. Income tax form 1040 Yu should submit Form W-9 and the required statement to the payor. Income tax form 1040 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Income tax form 1040 See below, for the situations where you are not required to file Form 8833. Income tax form 1040 You must file a U. Income tax form 1040 S. Income tax form 1040 tax return and Form 8833 if you claim the following treaty benefits. Income tax form 1040 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Income tax form 1040 S. Income tax form 1040 real property interest based on a treaty. Income tax form 1040 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Income tax form 1040 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Income tax form 1040 These are the more common situations for which Form 8833 is required. Income tax form 1040 Exceptions. Income tax form 1040   You do not have to file Form 8833 for any of the following situations. Income tax form 1040 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Income tax form 1040 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Income tax form 1040 This includes taxable scholarship and fellowship grants. Income tax form 1040 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Income tax form 1040 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Income tax form 1040 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Income tax form 1040 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Income tax form 1040 S. Income tax form 1040 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Income tax form 1040 S. Income tax form 1040 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Income tax form 1040 S. Income tax form 1040 financial institution, qualified intermediary, or withholding foreign partnership or trust. Income tax form 1040 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Income tax form 1040 Penalty for failure to provide required information on Form 8833. Income tax form 1040   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Income tax form 1040 Additional information. Income tax form 1040   For additional information, see section 301. Income tax form 1040 6114-1(c) of the Income Tax Regulations. Income tax form 1040 Table 9-1. Income tax form 1040 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Income tax form 1040 D. Income tax form 1040 ) Australia TIAS 10773 Dec. Income tax form 1040 1, 1983 1986-2 C. Income tax form 1040 B. Income tax form 1040 220 1986-2 C. Income tax form 1040 B. Income tax form 1040 246 Protocol TIAS Jan. Income tax form 1040 1, 2004     Austria TIAS Jan. Income tax form 1040 1, 1999     Bangladesh TIAS Jan. Income tax form 1040 1, 2007     Barbados TIAS 11090 Jan. Income tax form 1040 1, 1984 1991-2 C. Income tax form 1040 B. Income tax form 1040 436 1991-2 C. Income tax form 1040 B. Income tax form 1040 466 Protocol TIAS Jan. Income tax form 1040 1, 1994     Protocol TIAS Jan. Income tax form 1040 1, 2005     Belgium TIAS Jan. Income tax form 1040 1, 2008     Bulgaria TIAS Jan. Income tax form 1040 1, 2009     Canada2 TIAS 11087 Jan. Income tax form 1040 1, 1985 1986-2 C. Income tax form 1040 B. Income tax form 1040 258 1987-2 C. Income tax form 1040 B. Income tax form 1040 298 Protocol TIAS Jan. Income tax form 1040 1, 1996     Protocol TIAS Dec. Income tax form 1040 16, 1997     Protocol TIAS Jan. Income tax form 1040 1, 2009     China, People's Republic of TIAS 12065 Jan. Income tax form 1040 1, 1987 1988-1 C. Income tax form 1040 B. Income tax form 1040 414 1988-1 C. Income tax form 1040 B. Income tax form 1040 447 Commonwealth of Independent States3 TIAS 8225 Jan. Income tax form 1040 1, 1976 1976-2 C. Income tax form 1040 B. Income tax form 1040 463 1976-2 C. Income tax form 1040 B. Income tax form 1040 475 Cyprus TIAS 10965 Jan. Income tax form 1040 1, 1986 1989-2 C. Income tax form 1040 B. Income tax form 1040 280 1989-2 C. Income tax form 1040 B. Income tax form 1040 314 Czech Republic TIAS Jan. Income tax form 1040 1, 1993     Denmark TIAS Jan. Income tax form 1040 1, 2001     Protocol TIAS Jan. Income tax form 1040 1, 2008     Egypt TIAS 10149 Jan. Income tax form 1040 1, 1982 1982-1 C. Income tax form 1040 B. Income tax form 1040 219 1982-1 C. Income tax form 1040 B. Income tax form 1040 243 Estonia TIAS Jan. Income tax form 1040 1, 2000     Finland TIAS 12101 Jan. Income tax form 1040 1, 1991     Protocol TIAS Jan. Income tax form 1040 1, 2008     France TIAS Jan. Income tax form 1040 1, 1996     Protocol TIAS Jan. Income tax form 1040 1, 2007     Protocol TIAS Jan. Income tax form 1040 1, 2010     Germany TIAS Jan. Income tax form 1040 1, 1990     Protocol TIAS Jan. Income tax form 1040 1, 2008     Greece TIAS 2902 Jan. Income tax form 1040 1, 1953 1958-2 C. Income tax form 1040 B. Income tax form 1040 1054 T. Income tax form 1040 D. Income tax form 1040 6109, 1954-2 C. Income tax form 1040 B. Income tax form 1040 638 Hungary TIAS 9560 Jan. Income tax form 1040 1, 1980 1980-1 C. Income tax form 1040 B. Income tax form 1040 333 1980-1 C. Income tax form 1040 B. Income tax form 1040 354 Iceland TIAS Jan. Income tax form 1040 1, 2009     India TIAS Jan. Income tax form 1040 1, 1991     Indonesia TIAS 11593 Jan. Income tax form 1040 1, 1990     Ireland TIAS Jan. Income tax form 1040 1, 1998     Israel TIAS Jan. Income tax form 1040 1, 1995     Italy TIAS Jan. Income tax form 1040 1, 2010     Jamaica TIAS 10207 Jan. Income tax form 1040 1, 1982 1982-1 C. Income tax form 1040 B. Income tax form 1040 257 1982-1 C. Income tax form 1040 B. Income tax form 1040 291 Japan TIAS Jan. Income tax form 1040 1, 2005     Kazakhstan TIAS Jan. Income tax form 1040 1, 1996     Korea, South TIAS 9506 Jan. Income tax form 1040 1, 1980 1979-2 C. Income tax form 1040 B. Income tax form 1040 435 1979-2 C. Income tax form 1040 B. Income tax form 1040 458 Latvia TIAS Jan. Income tax form 1040 1, 2000     Lithuania TIAS Jan. Income tax form 1040 1, 2000     Luxembourg TIAS Jan. Income tax form 1040 1, 2001     Malta TIAS Jan. Income tax form 1040 1, 2011     Mexico TIAS Jan. Income tax form 1040 1, 1994 1994-2 C. Income tax form 1040 B. Income tax form 1040 424 1994-2 C. Income tax form 1040 B. Income tax form 1040 489 Protocol TIAS Oct. Income tax form 1040 26, 1995     Protocol TIAS Jan. Income tax form 1040 1, 2004     Morocco TIAS 10195 Jan. Income tax form 1040 1, 1981 1982-2 C. Income tax form 1040 B. Income tax form 1040 405 1982-2 C. Income tax form 1040 B. Income tax form 1040 427 Netherlands TIAS Jan. Income tax form 1040 1, 1994     Protocol TIAS Jan. Income tax form 1040 1, 2005     New Zealand TIAS 10772 Nov. Income tax form 1040 2, 1983 1990-2 C. Income tax form 1040 B. Income tax form 1040 274 1990-2 C. Income tax form 1040 B. Income tax form 1040 303 Protocol TIAS Jan. Income tax form 1040 1, 2011     Norway TIAS 7474 Jan. Income tax form 1040 1, 1971 1973-1 C. Income tax form 1040 B. Income tax form 1040 669 1973-1 C. Income tax form 1040 B. Income tax form 1040 693 Protocol TIAS 10205 Jan. Income tax form 1040 1, 1982 1982-2 C. Income tax form 1040 B. Income tax form 1040 440 1982-2 C. Income tax form 1040 B. Income tax form 1040 454 Pakistan TIAS 4232 Jan. Income tax form 1040 1, 1959 1960-2 C. Income tax form 1040 B. Income tax form 1040 646 T. Income tax form 1040 D. Income tax form 1040 6431, 1960-1 C. Income tax form 1040 B. Income tax form 1040 755 Philippines TIAS 10417 Jan. Income tax form 1040 1, 1983 1984-2 C. Income tax form 1040 B. Income tax form 1040 384 1984-2 C. Income tax form 1040 B. Income tax form 1040 412 Poland TIAS 8486 Jan. Income tax form 1040 1, 1974 1977-1 C. Income tax form 1040 B. Income tax form 1040 416 1977-1 C. Income tax form 1040 B. Income tax form 1040 427 Portugal TIAS Jan. Income tax form 1040 1, 1996     Romania TIAS 8228 Jan. Income tax form 1040 1, 1974 1976-2 C. Income tax form 1040 B. Income tax form 1040 492 1976-2 C. Income tax form 1040 B. Income tax form 1040 504 Russia TIAS Jan. Income tax form 1040 1, 1994     Slovak Republic TIAS Jan. Income tax form 1040 1, 1993     Slovenia TIAS Jan. Income tax form 1040 1, 2002     South Africa TIAS Jan. Income tax form 1040 1, 1998     Spain TIAS Jan. Income tax form 1040 1, 1991     Sri Lanka TIAS Jan. Income tax form 1040 1, 2004     Sweden TIAS Jan. Income tax form 1040 1, 1996     Protocol TIAS Jan. Income tax form 1040 1, 2007     Switzerland TIAS Jan. Income tax form 1040 1, 1998     Thailand TIAS Jan. Income tax form 1040 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Income tax form 1040 1, 1970 1971-2 C. Income tax form 1040 B. Income tax form 1040 479   Tunisia TIAS Jan. Income tax form 1040 1, 1990     Turkey TIAS Jan. Income tax form 1040 1, 1998     Ukraine TIAS Jan. Income tax form 1040 1, 2001     United Kingdom TIAS Jan. Income tax form 1040 1, 2004     Venezuela TIAS Jan. Income tax form 1040 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Income tax form 1040 3The U. Income tax form 1040 S. Income tax form 1040 -U. Income tax form 1040 S. Income tax form 1040 S. Income tax form 1040 R. Income tax form 1040 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Income tax form 1040 Prev  Up  Next   Home   More Online Publications