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Tax Act Online 2009

2012 State Taxes Online FreeHow Do I File A 2012 Tax ReturnHow Do I File My Taxes For 2010H&r Block Tax CutH&r FreeWhere Mail 1040x Amended ReturnFree Efile H&r BlockFree 1040x Forms Prepared Online2006 Tax FormsHow To File 1040ezHow To Fill Out A 1040x Tax Amendment FormIrs Form 1040esIrs Forms Amended Return InstructionsPrintable Tax Forms 2010Amended Tax FormsWww.taxact.comFree File State TaxIrs Forms 1040ez 2012Vita Free Tax PreparationCan I File 1040x ElectronicallyEfile H&r BlockAmend Income Tax ReturnFederal Income Tax Rates 2010Where Can I File My Taxes Electronically For FreeTurbo TaxFiling State Income Tax ReturnNeed To File 2012 Tax ReturnsEz Form OnlineIncome Tax Forms 1040ezFile 1040ez Online2010 Federal Tax FormsWhen Is The Last Day To File Taxes 2012Irs 2012 Taxes2012 TaxTax Rates And TablesFree Tax ServiceHow Do I Efile My State TaxesMilitary Free Turbo TaxWww Onlinetaxes Hrblock ComAmend Taxes Turbotax

Tax Act Online 2009

Tax act online 2009 Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax act online 2009 Tax questions. Tax act online 2009 Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Tax act online 2009  Section C of Form 4684 is new for 2013. Tax act online 2009 You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Tax act online 2009 Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Tax act online 2009 You do not need to complete Appendix A. Tax act online 2009 For details, see Losses from Ponzi-type investment schemes , later. Tax act online 2009 Reminders Future developments. Tax act online 2009   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Tax act online 2009 irs. Tax act online 2009 gov/pub547. Tax act online 2009 Photographs of missing children. Tax act online 2009  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax act online 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax act online 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax act online 2009 Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Tax act online 2009 A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Tax act online 2009 A theft occurs when someone steals your property. Tax act online 2009 A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Tax act online 2009 This publication discusses the following topics. Tax act online 2009 Definitions of a casualty, theft, and loss on deposits. Tax act online 2009 How to figure the amount of your gain or loss. Tax act online 2009 How to treat insurance and other reimbursements you receive. Tax act online 2009 The deduction limits. Tax act online 2009 When and how to report a casualty or theft. Tax act online 2009 The special rules for disaster area losses. Tax act online 2009 Forms to file. Tax act online 2009   Generally, when you have a casualty or theft, you have to file Form 4684. Tax act online 2009 You may also have to file one or more of the following forms. Tax act online 2009 Schedule A (Form 1040). Tax act online 2009 Form 1040NR, Schedule A (for nonresident aliens). Tax act online 2009 Schedule D. Tax act online 2009 Form 4797. Tax act online 2009 For details on which form to use, see How To Report Gains and Losses , later. Tax act online 2009 Condemnations. Tax act online 2009   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Tax act online 2009 Workbooks for casualties and thefts. Tax act online 2009   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Tax act online 2009 It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Tax act online 2009   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Tax act online 2009 Comments and suggestions. Tax act online 2009   We welcome your comments about this publication and your suggestions for future editions. Tax act online 2009   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax act online 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax act online 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act online 2009   You can send your comments from www. Tax act online 2009 irs. Tax act online 2009 gov/formspubs/. Tax act online 2009 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax act online 2009   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax act online 2009 Ordering forms and publications. Tax act online 2009   Visit www. Tax act online 2009 irs. Tax act online 2009 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax act online 2009 Internal Revenue Service 1201 N. Tax act online 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax act online 2009   If you have a tax question, check the information available on IRS. Tax act online 2009 gov or call 1-800-829-1040. Tax act online 2009 We cannot answer tax questions sent to either of the above addresses. Tax act online 2009 Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax act online 2009 Prev  Up  Next   Home   More Online Publications
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The Tax Act Online 2009

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