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Www freefillableforms com Index A Acquisition indebtedness, Average acquisition indebtedness. Www freefillableforms com Annuity obligations, Annuity obligation. Www freefillableforms com By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Www freefillableforms com Change in property use, Change in use of property. Www freefillableforms com Continued debt, Continued debt. Www freefillableforms com Debt modifying existing, Modifying existing debt. Www freefillableforms com Federal financing, Certain federal financing. Www freefillableforms com For performing exempt purpose, Debt incurred in performing exempt purpose. Www freefillableforms com Obligation to return collateral, Securities loans. Www freefillableforms com Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Www freefillableforms com Real property, Real property debts of qualified organizations. Www freefillableforms com Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Www freefillableforms com Contributions deduction, Charitable contributions deduction. Www freefillableforms com Convention or trade show activity, Convention or trade show activity. Www freefillableforms com D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Www freefillableforms com Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Www freefillableforms com Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Www freefillableforms com Sponsorship, Qualified sponsorship activities. Www freefillableforms com Exempt function income, Exempt function income. Www freefillableforms com Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Www freefillableforms com F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Www freefillableforms com L Limits, Limits. Www freefillableforms com M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Www freefillableforms com P Publications (see Tax help) R Rents, Rents. Www freefillableforms com Return, Returns and Filing Requirements Royalties, Royalties. Www freefillableforms com S Specific deduction, Specific deduction. Www freefillableforms com T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Www freefillableforms com Colleges and universities, Colleges and universities. Www freefillableforms com Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Www freefillableforms com Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Www freefillableforms com U. Www freefillableforms com S. Www freefillableforms com instrumentalities, U. Www freefillableforms com S. Www freefillableforms com instrumentalities. Www freefillableforms com Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Www freefillableforms com Title-holding corporations, Title-holding corporations. Www freefillableforms com TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Www freefillableforms com Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Www freefillableforms com Income from lending securities, Income from lending securities. Www freefillableforms com Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Www freefillableforms com S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Www freefillableforms com Average acquisition indebtedness, Average acquisition indebtedness. Www freefillableforms com Average adjusted basis, Average adjusted basis. Www freefillableforms com Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Www freefillableforms com Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Www freefillableforms com Indeterminate property price, Indeterminate price. Www freefillableforms com Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Www freefillableforms com Book publishing, Book publishing. Www freefillableforms com Broadcasting rights, Broadcasting rights. Www freefillableforms com Business league's parking and bus services, Business league's parking and bus services. Www freefillableforms com Convenience of members, Convenience of members. Www freefillableforms com Convention or trade show, Convention or trade show activity. Www freefillableforms com Directory of members, Directory of members. Www freefillableforms com Distribution of low cost articles, Distribution of low cost articles. Www freefillableforms com Dual use facilities, etc. Www freefillableforms com , Dual use of assets or facilities. Www freefillableforms com Employees association sales, Employee association sales. Www freefillableforms com Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Www freefillableforms com Gambling activities other than bingo, Gambling activities other than bingo. Www freefillableforms com Halfway house, Halfway house workshop. Www freefillableforms com Health club program, Health club program. Www freefillableforms com Hearing aid sales, Sales of hearing aids. Www freefillableforms com Hospital facilities, Hospital facilities. Www freefillableforms com Hospital services, Hospital services. Www freefillableforms com Insurance programs, Insurance programs. Www freefillableforms com Magazine publishing, Magazine publishing. Www freefillableforms com Member lists rentals, etc. Www freefillableforms com , Exchange or rental of member lists. Www freefillableforms com Membership list sales, Membership list sales. Www freefillableforms com Miniature golf course, Miniature golf course. Www freefillableforms com Museum eating facilities, Museum eating facilities. Www freefillableforms com Museum greeting card sales, Museum greeting card sales. Www freefillableforms com Pet boarding and grooming services, Pet boarding and grooming services. Www freefillableforms com Pole rentals, Pole rentals. Www freefillableforms com Public entertainment activity, Public entertainment activity. Www freefillableforms com Publishing legal notices, Publishing legal notices. Www freefillableforms com Regularly conducted, Regularly conducted. Www freefillableforms com Sales commissions, Sales commissions. Www freefillableforms com Sales of advertising space, Sales of advertising space. Www freefillableforms com School facilities, School facilities. Www freefillableforms com School handicraft shop, School handicraft shop. Www freefillableforms com Selling donated merchandise, Selling donated merchandise. Www freefillableforms com Selling endorsements, Selling endorsements. Www freefillableforms com Sponsoring entertainment events, Sponsoring entertainment events. Www freefillableforms com Substantially related, Not substantially related. Www freefillableforms com Trade or business defined, Trade or business. Www freefillableforms com Travel tour programs, Travel tour programs. Www freefillableforms com Volunteer workforce, Volunteer workforce. Www freefillableforms com Yearbook advertising, Yearbook advertising. Www freefillableforms com Youth residence, Youth residence. Www freefillableforms com Unstated trade or business Bingo games, Bingo games. Www freefillableforms com V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. 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Www freefillableforms com 9. Www freefillableforms com   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. Www freefillableforms com Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Www freefillableforms com However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Www freefillableforms com See Table 9-1 for a list of tax treaty countries. Www freefillableforms com You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Www freefillableforms com See Income Entitled to Tax Treaty Benefits in chapter 8. Www freefillableforms com 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. Www freefillableforms com Useful Items - You may want to see: Publication 901 U. Www freefillableforms com S. Www freefillableforms com Tax Treaties Form (and Instructions) 1040NR U. Www freefillableforms com S. Www freefillableforms com Nonresident Alien Income Tax Return 1040NR-EZ U. Www freefillableforms com S. Www freefillableforms com 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. Www freefillableforms com Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Www freefillableforms com 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%. Www freefillableforms com Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Www freefillableforms com Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com Example. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com His dividends are not effectively connected with that business. Www freefillableforms com He has no deductions other than his own personal exemption. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com The conditions for claiming the exemptions vary under each tax treaty. Www freefillableforms com For more information about the conditions under a particular tax treaty, see Publication 901. Www freefillableforms com Or, you may download the complete text of most U. Www freefillableforms com S. Www freefillableforms com tax treaties at IRS. Www freefillableforms com gov. Www freefillableforms com Technical explanations for many of those treaties are also available at that site. Www freefillableforms com Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Www freefillableforms com These types of income may be exempt from U. Www freefillableforms com S. Www freefillableforms com tax or may be subject to a reduced rate of tax. Www freefillableforms com For more information, see Publication 901 or the applicable tax treaty. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Www freefillableforms com Spending part of a day in the United States counts as a day of presence. Www freefillableforms com 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. Www freefillableforms com Note. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com S. Www freefillableforms com income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Www freefillableforms com Many treaties also provide an exemption for engaging in research. Www freefillableforms com Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Www freefillableforms com A substantial part of that person's time must be devoted to those duties. Www freefillableforms com 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. Www freefillableforms com If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Www freefillableforms com See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Www freefillableforms com Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Www freefillableforms com However, a difference exists among treaties as to who qualifies for this benefit. Www freefillableforms com Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Www freefillableforms com Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Www freefillableforms com Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Www freefillableforms com Chapter 10 of this publication also has information for employees of foreign governments. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Www freefillableforms com See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Www freefillableforms com Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Www freefillableforms com Generally, gains from the sale or exchange of real property located in the United States are taxable. Www freefillableforms com Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Www freefillableforms com U. Www freefillableforms com S. Www freefillableforms com 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. Www freefillableforms com (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Www freefillableforms com ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Www freefillableforms com This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Www freefillableforms com See Reporting Treaty Benefits Claimed . Www freefillableforms com In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Www freefillableforms com S. Www freefillableforms com tax under the treaty. Www freefillableforms com 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). Www freefillableforms com Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Www freefillableforms com Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Www freefillableforms com On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Www freefillableforms com Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Www freefillableforms com 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. Www freefillableforms com Include this tax on Form 1040, line 61. Www freefillableforms com On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Www freefillableforms com Example. Www freefillableforms com Jacques Dubois, who is a resident of the United States under Article 4 of the U. Www freefillableforms com S. Www freefillableforms com -France income tax treaty, receives French social security benefits. Www freefillableforms com Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Www freefillableforms com Mr. Www freefillableforms com Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Www freefillableforms com Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Www freefillableforms com S. Www freefillableforms com resident receives social security benefits from Canada or Germany, those benefits are treated for U. Www freefillableforms com S. Www freefillableforms com income tax purposes as if they were received under the social security legislation of the United States. Www freefillableforms com 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. Www freefillableforms com You are not required to file a Form 8833 for those benefits. Www freefillableforms com 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. Www freefillableforms com Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Www freefillableforms com However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Www freefillableforms com S. Www freefillableforms com 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). Www freefillableforms com This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Www freefillableforms com Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Www freefillableforms com S. Www freefillableforms com -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). Www freefillableforms com 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. Www freefillableforms com Saving clause. Www freefillableforms com   Most tax treaties have a saving clause. Www freefillableforms com A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Www freefillableforms com Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Www freefillableforms com 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. Www freefillableforms com Read the treaty to find out if it has a saving clause and an exception to it. Www freefillableforms com Time limit for claiming treaty exemptions. Www freefillableforms com   Many treaties limit the number of years you can claim a treaty exemption. Www freefillableforms com For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Www freefillableforms com Once you reach this limit, you can no longer claim the treaty exemption. Www freefillableforms com See the treaty or Publication 901 for the time limits that apply. Www freefillableforms com How to report income on your tax return. Www freefillableforms com   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Www freefillableforms com S. Www freefillableforms com tax under the treaty. Www freefillableforms com 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). Www freefillableforms com Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Www freefillableforms com Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Www freefillableforms com On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Www freefillableforms com Example. Www freefillableforms com Mr. Www freefillableforms com Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Www freefillableforms com He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Www freefillableforms com S. Www freefillableforms com tax in those years under Article 20 of the U. Www freefillableforms com S. Www freefillableforms com -People's Republic of China income tax treaty. Www freefillableforms com On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Www freefillableforms com Even though Mr. Www freefillableforms com 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. Www freefillableforms com S. Www freefillableforms com -People's Republic of China treaty dated April 30, 1984. Www freefillableforms com Mr. Www freefillableforms com Yu should submit Form W-9 and the required statement to the payor. Www freefillableforms com 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. Www freefillableforms com See below, for the situations where you are not required to file Form 8833. Www freefillableforms com You must file a U. Www freefillableforms com S. Www freefillableforms com tax return and Form 8833 if you claim the following treaty benefits. Www freefillableforms com You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Www freefillableforms com S. Www freefillableforms com real property interest based on a treaty. Www freefillableforms com You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Www freefillableforms com 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. Www freefillableforms com These are the more common situations for which Form 8833 is required. Www freefillableforms com Exceptions. Www freefillableforms com   You do not have to file Form 8833 for any of the following situations. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com This includes taxable scholarship and fellowship grants. Www freefillableforms com You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Www freefillableforms com 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. Www freefillableforms com The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Www freefillableforms com 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. Www freefillableforms com S. Www freefillableforms com corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Www freefillableforms com S. Www freefillableforms com financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Www freefillableforms com S. Www freefillableforms com financial institution, qualified intermediary, or withholding foreign partnership or trust. Www freefillableforms com 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. Www freefillableforms com Penalty for failure to provide required information on Form 8833. Www freefillableforms com   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. Www freefillableforms com Additional information. Www freefillableforms com   For additional information, see section 301. Www freefillableforms com 6114-1(c) of the Income Tax Regulations. Www freefillableforms com Table 9-1. Www freefillableforms com Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Www freefillableforms com D. Www freefillableforms com ) Australia TIAS 10773 Dec. Www freefillableforms com 1, 1983 1986-2 C. Www freefillableforms com B. Www freefillableforms com 220 1986-2 C. Www freefillableforms com B. Www freefillableforms com 246 Protocol TIAS Jan. Www freefillableforms com 1, 2004     Austria TIAS Jan. Www freefillableforms com 1, 1999     Bangladesh TIAS Jan. Www freefillableforms com 1, 2007     Barbados TIAS 11090 Jan. Www freefillableforms com 1, 1984 1991-2 C. Www freefillableforms com B. Www freefillableforms com 436 1991-2 C. Www freefillableforms com B. Www freefillableforms com 466 Protocol TIAS Jan. Www freefillableforms com 1, 1994     Protocol TIAS Jan. Www freefillableforms com 1, 2005     Belgium TIAS Jan. Www freefillableforms com 1, 2008     Bulgaria TIAS Jan. Www freefillableforms com 1, 2009     Canada2 TIAS 11087 Jan. Www freefillableforms com 1, 1985 1986-2 C. Www freefillableforms com B. Www freefillableforms com 258 1987-2 C. Www freefillableforms com B. Www freefillableforms com 298 Protocol TIAS Jan. Www freefillableforms com 1, 1996     Protocol TIAS Dec. Www freefillableforms com 16, 1997     Protocol TIAS Jan. Www freefillableforms com 1, 2009     China, People's Republic of TIAS 12065 Jan. Www freefillableforms com 1, 1987 1988-1 C. Www freefillableforms com B. Www freefillableforms com 414 1988-1 C. Www freefillableforms com B. Www freefillableforms com 447 Commonwealth of Independent States3 TIAS 8225 Jan. Www freefillableforms com 1, 1976 1976-2 C. Www freefillableforms com B. Www freefillableforms com 463 1976-2 C. Www freefillableforms com B. Www freefillableforms com 475 Cyprus TIAS 10965 Jan. Www freefillableforms com 1, 1986 1989-2 C. Www freefillableforms com B. Www freefillableforms com 280 1989-2 C. Www freefillableforms com B. Www freefillableforms com 314 Czech Republic TIAS Jan. Www freefillableforms com 1, 1993     Denmark TIAS Jan. Www freefillableforms com 1, 2001     Protocol TIAS Jan. Www freefillableforms com 1, 2008     Egypt TIAS 10149 Jan. Www freefillableforms com 1, 1982 1982-1 C. Www freefillableforms com B. Www freefillableforms com 219 1982-1 C. Www freefillableforms com B. Www freefillableforms com 243 Estonia TIAS Jan. Www freefillableforms com 1, 2000     Finland TIAS 12101 Jan. Www freefillableforms com 1, 1991     Protocol TIAS Jan. Www freefillableforms com 1, 2008     France TIAS Jan. Www freefillableforms com 1, 1996     Protocol TIAS Jan. Www freefillableforms com 1, 2007     Protocol TIAS Jan. Www freefillableforms com 1, 2010     Germany TIAS Jan. Www freefillableforms com 1, 1990     Protocol TIAS Jan. Www freefillableforms com 1, 2008     Greece TIAS 2902 Jan. Www freefillableforms com 1, 1953 1958-2 C. Www freefillableforms com B. Www freefillableforms com 1054 T. Www freefillableforms com D. Www freefillableforms com 6109, 1954-2 C. Www freefillableforms com B. Www freefillableforms com 638 Hungary TIAS 9560 Jan. Www freefillableforms com 1, 1980 1980-1 C. Www freefillableforms com B. Www freefillableforms com 333 1980-1 C. Www freefillableforms com B. Www freefillableforms com 354 Iceland TIAS Jan. Www freefillableforms com 1, 2009     India TIAS Jan. Www freefillableforms com 1, 1991     Indonesia TIAS 11593 Jan. Www freefillableforms com 1, 1990     Ireland TIAS Jan. Www freefillableforms com 1, 1998     Israel TIAS Jan. Www freefillableforms com 1, 1995     Italy TIAS Jan. Www freefillableforms com 1, 2010     Jamaica TIAS 10207 Jan. Www freefillableforms com 1, 1982 1982-1 C. Www freefillableforms com B. Www freefillableforms com 257 1982-1 C. Www freefillableforms com B. Www freefillableforms com 291 Japan TIAS Jan. Www freefillableforms com 1, 2005     Kazakhstan TIAS Jan. Www freefillableforms com 1, 1996     Korea, South TIAS 9506 Jan. Www freefillableforms com 1, 1980 1979-2 C. Www freefillableforms com B. Www freefillableforms com 435 1979-2 C. Www freefillableforms com B. Www freefillableforms com 458 Latvia TIAS Jan. Www freefillableforms com 1, 2000     Lithuania TIAS Jan. Www freefillableforms com 1, 2000     Luxembourg TIAS Jan. Www freefillableforms com 1, 2001     Malta TIAS Jan. Www freefillableforms com 1, 2011     Mexico TIAS Jan. Www freefillableforms com 1, 1994 1994-2 C. Www freefillableforms com B. Www freefillableforms com 424 1994-2 C. Www freefillableforms com B. Www freefillableforms com 489 Protocol TIAS Oct. Www freefillableforms com 26, 1995     Protocol TIAS Jan. Www freefillableforms com 1, 2004     Morocco TIAS 10195 Jan. Www freefillableforms com 1, 1981 1982-2 C. Www freefillableforms com B. Www freefillableforms com 405 1982-2 C. Www freefillableforms com B. Www freefillableforms com 427 Netherlands TIAS Jan. Www freefillableforms com 1, 1994     Protocol TIAS Jan. Www freefillableforms com 1, 2005     New Zealand TIAS 10772 Nov. Www freefillableforms com 2, 1983 1990-2 C. Www freefillableforms com B. Www freefillableforms com 274 1990-2 C. Www freefillableforms com B. Www freefillableforms com 303 Protocol TIAS Jan. Www freefillableforms com 1, 2011     Norway TIAS 7474 Jan. Www freefillableforms com 1, 1971 1973-1 C. Www freefillableforms com B. Www freefillableforms com 669 1973-1 C. Www freefillableforms com B. Www freefillableforms com 693 Protocol TIAS 10205 Jan. Www freefillableforms com 1, 1982 1982-2 C. Www freefillableforms com B. Www freefillableforms com 440 1982-2 C. Www freefillableforms com B. Www freefillableforms com 454 Pakistan TIAS 4232 Jan. Www freefillableforms com 1, 1959 1960-2 C. Www freefillableforms com B. Www freefillableforms com 646 T. Www freefillableforms com D. Www freefillableforms com 6431, 1960-1 C. Www freefillableforms com B. Www freefillableforms com 755 Philippines TIAS 10417 Jan. Www freefillableforms com 1, 1983 1984-2 C. Www freefillableforms com B. Www freefillableforms com 384 1984-2 C. Www freefillableforms com B. Www freefillableforms com 412 Poland TIAS 8486 Jan. Www freefillableforms com 1, 1974 1977-1 C. Www freefillableforms com B. Www freefillableforms com 416 1977-1 C. Www freefillableforms com B. Www freefillableforms com 427 Portugal TIAS Jan. Www freefillableforms com 1, 1996     Romania TIAS 8228 Jan. Www freefillableforms com 1, 1974 1976-2 C. Www freefillableforms com B. Www freefillableforms com 492 1976-2 C. Www freefillableforms com B. Www freefillableforms com 504 Russia TIAS Jan. Www freefillableforms com 1, 1994     Slovak Republic TIAS Jan. Www freefillableforms com 1, 1993     Slovenia TIAS Jan. Www freefillableforms com 1, 2002     South Africa TIAS Jan. Www freefillableforms com 1, 1998     Spain TIAS Jan. Www freefillableforms com 1, 1991     Sri Lanka TIAS Jan. Www freefillableforms com 1, 2004     Sweden TIAS Jan. Www freefillableforms com 1, 1996     Protocol TIAS Jan. Www freefillableforms com 1, 2007     Switzerland TIAS Jan. Www freefillableforms com 1, 1998     Thailand TIAS Jan. Www freefillableforms com 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Www freefillableforms com 1, 1970 1971-2 C. Www freefillableforms com B. Www freefillableforms com 479   Tunisia TIAS Jan. Www freefillableforms com 1, 1990     Turkey TIAS Jan. Www freefillableforms com 1, 1998     Ukraine TIAS Jan. Www freefillableforms com 1, 2001     United Kingdom TIAS Jan. Www freefillableforms com 1, 2004     Venezuela TIAS Jan. Www freefillableforms com 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. Www freefillableforms com 3The U. Www freefillableforms com S. Www freefillableforms com -U. Www freefillableforms com S. Www freefillableforms com S. Www freefillableforms com R. Www freefillableforms com income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Www freefillableforms com Prev  Up  Next   Home   More Online Publications