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1040ez Tax Return

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1040ez Tax Return

1040ez tax return Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 1040ez tax return Tax questions. 1040ez tax return Useful Items - You may want to see: Reminders Future developments. 1040ez tax return  The IRS has created a page on IRS. 1040ez tax return gov for information about Publication 915, at www. 1040ez tax return irs. 1040ez tax return gov/pub915. 1040ez tax return Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. 1040ez tax return Photographs of missing children. 1040ez tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez tax return 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. 1040ez tax return Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 1040ez tax return It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. 1040ez tax return S. 1040ez tax return Railroad Retirement Board (RRB). 1040ez tax return Social security benefits include monthly retirement, survivor, and disability benefits. 1040ez tax return They do not include supplemental security income (SSI) payments, which are not taxable. 1040ez tax return Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1040ez tax return They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1040ez tax return If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. 1040ez tax return (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 1040ez tax return ) Note. 1040ez tax return When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 1040ez tax return What is covered in this publication. 1040ez tax return   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. 1040ez tax return The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. 1040ez tax return What is not covered in this publication. 1040ez tax return   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. 1040ez tax return For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. 1040ez tax return   This publication also does not cover the tax rules for foreign social security benefits. 1040ez tax return These benefits are taxable as annuities, unless they are exempt from U. 1040ez tax return S. 1040ez tax return tax or treated as a U. 1040ez tax return S. 1040ez tax return social security benefit under a tax treaty. 1040ez tax return Comments and suggestions. 1040ez tax return   We welcome your comments about this publication and your suggestions for future editions. 1040ez tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez tax return   You can send your comments from www. 1040ez tax return irs. 1040ez tax return gov/formspubs/. 1040ez tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez tax return   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. 1040ez tax return Ordering forms and publications. 1040ez tax return   Visit www. 1040ez tax return irs. 1040ez tax return 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. 1040ez tax return Internal Revenue Service 1201 N. 1040ez tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez tax return   If you have a tax question, check the information available on IRS. 1040ez tax return gov or call 1-800-829-1040. 1040ez tax return We cannot answer tax questions sent to either of the above addresses. 1040ez tax return Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040ez tax return Prev  Up  Next   Home   More Online Publications
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The 1040ez Tax Return

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