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2008 Tax Forms

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2008 Tax Forms

2008 tax forms Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. 2008 tax forms Please click the link to view the image. 2008 tax forms Form 1040A, page 1, for Joshua A. 2008 tax forms Blake This image is too large to be displayed in the current screen. 2008 tax forms Please click the link to view the image. 2008 tax forms Form 1040A, page 2, for Joshua A. 2008 tax forms Blake This image is too large to be displayed in the current screen. 2008 tax forms Please click the link to view the image. 2008 tax forms Form 8615 for Joshua A. 2008 tax forms Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. 2008 tax forms Enter the amount from Form 1040A, line 27 1. 2008 tax forms 48,800*       2. 2008 tax forms Enter the amount from Form 1040A, line 9b 2. 2008 tax forms 300*           3. 2008 tax forms Enter the amount from Form 1040A, line 10 3. 2008 tax forms 200*           4. 2008 tax forms Add lines 2 and 3 4. 2008 tax forms 500       5. 2008 tax forms Subtract line 4 from line 1. 2008 tax forms If zero or less, enter -0- 5. 2008 tax forms 48,300       6. 2008 tax forms Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. 2008 tax forms 48,800*         $48,600 if head of household. 2008 tax forms                   7. 2008 tax forms Enter the smaller of line 5 or line 6 7. 2008 tax forms 48,300       8. 2008 tax forms Subtract line 7 from line 6. 2008 tax forms This amount is taxed at 0% 8. 2008 tax forms   500       9. 2008 tax forms Enter the smaller of line 1 or line 4 9. 2008 tax forms 500       10. 2008 tax forms Enter the amount from line 8 10. 2008 tax forms   500       11. 2008 tax forms Subtract line 10 from line 9 11. 2008 tax forms  -0-       12. 2008 tax forms Multiply line 11 by 15% (. 2008 tax forms 15) 12. 2008 tax forms -0-   13. 2008 tax forms Use the Tax Table to figure the tax on the amount on line 5. 2008 tax forms Enter the tax here 13. 2008 tax forms 6,356   14. 2008 tax forms Add lines 12 and 13 14. 2008 tax forms 6,356   15. 2008 tax forms Use the Tax Table to figure the tax on the amount on line 1. 2008 tax forms Enter the tax here 15. 2008 tax forms 6,431   16. 2008 tax forms Tax on all taxable income. 2008 tax forms Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. 2008 tax forms 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. 2008 tax forms Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. 2008 tax forms Enter the amount from Form 1040A, line 27 1. 2008 tax forms 1,650*       2. 2008 tax forms Enter the amount from Form 1040A, line 9b 2. 2008 tax forms 750*           3. 2008 tax forms Enter the amount from Form 1040A, line 10 3. 2008 tax forms 500*           4. 2008 tax forms Add lines 2 and 3 4. 2008 tax forms 1,250       5. 2008 tax forms Subtract line 4 from line 1. 2008 tax forms If zero or less, enter -0- 5. 2008 tax forms  400       6. 2008 tax forms Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. 2008 tax forms 1,650*         $48,600 if head of household. 2008 tax forms                   7. 2008 tax forms Enter the smaller of line 5 or line 6 7. 2008 tax forms   400       8. 2008 tax forms Subtract line 7 from line 6. 2008 tax forms This amount is taxed at 0% 8. 2008 tax forms 1,250       9. 2008 tax forms Enter the smaller of line 1 or line 4 9. 2008 tax forms 1,250       10. 2008 tax forms Enter the amount from line 8 10. 2008 tax forms 1,250       11. 2008 tax forms Subtract line 10 from line 9 11. 2008 tax forms -0-       12. 2008 tax forms Multiply line 11 by 15% (. 2008 tax forms 15) 12. 2008 tax forms -0-   13. 2008 tax forms Use the Tax Table to figure the tax on the amount on line 5. 2008 tax forms Enter the tax here 13. 2008 tax forms 41*   14. 2008 tax forms Add lines 12 and 13 14. 2008 tax forms 41   15. 2008 tax forms Use the Tax Table to figure the tax on the amount on line 1. 2008 tax forms Enter the tax here 15. 2008 tax forms 166*   16. 2008 tax forms Tax on all taxable income. 2008 tax forms Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. 2008 tax forms 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. 2008 tax forms Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. 2008 tax forms Enter the amount from Form 1040A, line 27 1. 2008 tax forms 2,450       2. 2008 tax forms Enter the amount from Form 1040A, line 9b 2. 2008 tax forms 1,050           3. 2008 tax forms Enter the amount from Form 1040A, line 10 3. 2008 tax forms 700           4. 2008 tax forms Add lines 2 and 3 4. 2008 tax forms 1,750       5. 2008 tax forms Subtract line 4 from line 1. 2008 tax forms If zero or less, enter -0- 5. 2008 tax forms    700       6. 2008 tax forms Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. 2008 tax forms 2,450         $48,600 if head of household. 2008 tax forms                   7. 2008 tax forms Enter the smaller of line 5 or line 6 7. 2008 tax forms  700       8. 2008 tax forms Subtract line 7 from line 6. 2008 tax forms This amount is taxed at 0% 8. 2008 tax forms 1,750       9. 2008 tax forms Enter the smaller of line 1 or line 4 9. 2008 tax forms 1,750       10. 2008 tax forms Enter the amount from line 8 10. 2008 tax forms 1,750       11. 2008 tax forms Subtract line 10 from line 9 11. 2008 tax forms -0-       12. 2008 tax forms Multiply line 11 by 15% (. 2008 tax forms 15) 12. 2008 tax forms -0-   13. 2008 tax forms Use the Tax Table to figure the tax on the amount on line 5. 2008 tax forms Enter the tax here 13. 2008 tax forms  71   14. 2008 tax forms Add lines 12 and 13 14. 2008 tax forms  71   15. 2008 tax forms Use the Tax Table to figure the tax on the amount on line 1. 2008 tax forms Enter the tax here 15. 2008 tax forms 246   16. 2008 tax forms Tax on all taxable income. 2008 tax forms Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. 2008 tax forms  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2008 tax forms Free help with your tax return. 2008 tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 2008 tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2008 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2008 tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2008 tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2008 tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2008 tax forms gov, download the IRS2Go app, or call 1-800-906-9887. 2008 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2008 tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2008 tax forms aarp. 2008 tax forms org/money/taxaide or call 1-888-227-7669. 2008 tax forms For more information on these programs, go to IRS. 2008 tax forms gov and enter “VITA” in the search box. 2008 tax forms Internet. 2008 tax forms    IRS. 2008 tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2008 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2008 tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2008 tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2008 tax forms gov or download the IRS2Go app and select the Refund Status option. 2008 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2008 tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2008 tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2008 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2008 tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 2008 tax forms No need to wait on the phone or stand in line. 2008 tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2008 tax forms When you reach the response screen, you can print the entire interview and the final response for your records. 2008 tax forms New subject areas are added on a regular basis. 2008 tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2008 tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2008 tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2008 tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2008 tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2008 tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2008 tax forms You can also ask the IRS to mail a return or an account transcript to you. 2008 tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2008 tax forms gov or by calling 1-800-908-9946. 2008 tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. 2008 tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2008 tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2008 tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2008 tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 2008 tax forms gov and enter Where's My Amended Return? in the search box. 2008 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2008 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2008 tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 2008 tax forms gov. 2008 tax forms Select the Payment tab on the front page of IRS. 2008 tax forms gov for more information. 2008 tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2008 tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2008 tax forms gov. 2008 tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2008 tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2008 tax forms gov. 2008 tax forms Request an Electronic Filing PIN by going to IRS. 2008 tax forms gov and entering Electronic Filing PIN in the search box. 2008 tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. 2008 tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2008 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2008 tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2008 tax forms Before you visit, check the Office Locator on IRS. 2008 tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2008 tax forms If you have a special need, such as a disability, you can request an appointment. 2008 tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2008 tax forms Apply for an Employer Identification Number (EIN). 2008 tax forms Go to IRS. 2008 tax forms gov and enter Apply for an EIN in the search box. 2008 tax forms Read the Internal Revenue Code, regulations, or other official guidance. 2008 tax forms Read Internal Revenue Bulletins. 2008 tax forms Sign up to receive local and national tax news and more by email. 2008 tax forms Just click on “subscriptions” above the search box on IRS. 2008 tax forms gov and choose from a variety of options. 2008 tax forms    Phone. 2008 tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2008 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2008 tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2008 tax forms gov, or download the IRS2Go app. 2008 tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2008 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2008 tax forms Most VITA and TCE sites offer free electronic filing. 2008 tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2008 tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2008 tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2008 tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2008 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2008 tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2008 tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2008 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2008 tax forms Note, the above information is for our automated hotline. 2008 tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2008 tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2008 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2008 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2008 tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2008 tax forms You should receive your order within 10 business days. 2008 tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2008 tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2008 tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2008 tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2008 tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2008 tax forms    Walk-in. 2008 tax forms You can find a selection of forms, publications and services — in-person. 2008 tax forms Products. 2008 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2008 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2008 tax forms Services. 2008 tax forms You can walk in to your local TAC for face-to-face tax help. 2008 tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2008 tax forms Before visiting, use the Office Locator tool on IRS. 2008 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2008 tax forms    Mail. 2008 tax forms You can send your order for forms, instructions, and publications to the address below. 2008 tax forms You should receive a response within 10 business days after your request is received. 2008 tax forms Internal Revenue Service 1201 N. 2008 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2008 tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2008 tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2008 tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2008 tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2008 tax forms You face (or your business is facing) an immediate threat of adverse action. 2008 tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2008 tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2008 tax forms Here's why we can help: TAS is an independent organization within the IRS. 2008 tax forms Our advocates know how to work with the IRS. 2008 tax forms Our services are free and tailored to meet your needs. 2008 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 2008 tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2008 tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2008 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2008 tax forms Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2008 tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2008 tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2008 tax forms Prev  Up  Next   Home   More Online Publications
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The 2008 Tax Forms

2008 tax forms 6. 2008 tax forms   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 2008 tax forms Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 2008 tax forms Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 2008 tax forms S. 2008 tax forms Tax Treaties See chapter 7 for information about getting these publications. 2008 tax forms Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 2008 tax forms See Table 6-1 at the end of this chapter for a list of these countries. 2008 tax forms Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 2008 tax forms If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 2008 tax forms Treaty benefits generally are available to residents of the United States. 2008 tax forms They generally are not available to U. 2008 tax forms S. 2008 tax forms citizens who do not reside in the United States. 2008 tax forms However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 2008 tax forms S. 2008 tax forms citizens residing in the treaty countries. 2008 tax forms U. 2008 tax forms S. 2008 tax forms citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 2008 tax forms Certification of U. 2008 tax forms S. 2008 tax forms residency. 2008 tax forms   Use Form 8802, Application for United States Residency Certification, to request certification of U. 2008 tax forms S. 2008 tax forms residency for purposes of claiming benefits under a tax treaty. 2008 tax forms Certification can be requested for the current and any prior calendar years. 2008 tax forms You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 2008 tax forms Common Benefits Some common tax treaty benefits are explained below. 2008 tax forms The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 2008 tax forms Benefits provided by certain treaties are not provided by others. 2008 tax forms Personal service income. 2008 tax forms If you are a U. 2008 tax forms S. 2008 tax forms resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 2008 tax forms Professors and teachers. 2008 tax forms If you are a U. 2008 tax forms S. 2008 tax forms resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 2008 tax forms Students, trainees, and apprentices. 2008 tax forms If you are a U. 2008 tax forms S. 2008 tax forms resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 2008 tax forms Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 2008 tax forms Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 2008 tax forms Pensions and annuities. 2008 tax forms If you are a U. 2008 tax forms S. 2008 tax forms resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 2008 tax forms Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 2008 tax forms Investment income. 2008 tax forms If you are a U. 2008 tax forms S. 2008 tax forms resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 2008 tax forms Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 2008 tax forms Tax credit provisions. 2008 tax forms If you are a U. 2008 tax forms S. 2008 tax forms resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 2008 tax forms Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 2008 tax forms S. 2008 tax forms tax on the income. 2008 tax forms Nondiscrimination provisions. 2008 tax forms Most U. 2008 tax forms S. 2008 tax forms tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 2008 tax forms S. 2008 tax forms citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 2008 tax forms Saving clauses. 2008 tax forms U. 2008 tax forms S. 2008 tax forms treaties contain saving clauses that provide that the treaties do not affect the U. 2008 tax forms S. 2008 tax forms taxation of its own citizens and residents. 2008 tax forms As a result, U. 2008 tax forms S. 2008 tax forms citizens and residents generally cannot use the treaty to reduce their U. 2008 tax forms S. 2008 tax forms tax liability. 2008 tax forms However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 2008 tax forms S. 2008 tax forms citizens or residents. 2008 tax forms It is important that you examine the applicable saving clause to determine if an exception applies. 2008 tax forms More information on treaties. 2008 tax forms   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 2008 tax forms Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 2008 tax forms S. 2008 tax forms ” appears in the treaty exemption discussions in Publication 901. 2008 tax forms   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 2008 tax forms Competent Authority Assistance If you are a U. 2008 tax forms S. 2008 tax forms citizen or resident alien, you can request assistance from the U. 2008 tax forms S. 2008 tax forms competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 2008 tax forms You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 2008 tax forms The U. 2008 tax forms S. 2008 tax forms competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 2008 tax forms Effect of request for assistance. 2008 tax forms   If your request provides a basis for competent authority assistance, the U. 2008 tax forms S. 2008 tax forms competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 2008 tax forms How to make your request. 2008 tax forms   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 2008 tax forms You are denied treaty benefits. 2008 tax forms Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 2008 tax forms   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 2008 tax forms Some of the steps you should consider taking include the following. 2008 tax forms Filing a protective claim for credit or refund of U. 2008 tax forms S. 2008 tax forms taxes. 2008 tax forms Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 2008 tax forms Avoiding the lapse or termination of your right to appeal any tax determination. 2008 tax forms Complying with all applicable procedures for invoking competent authority consideration. 2008 tax forms Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 2008 tax forms S. 2008 tax forms or treaty country tax. 2008 tax forms Taxpayers can consult with the U. 2008 tax forms S. 2008 tax forms competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 2008 tax forms   The request should contain all essential items of information, including the following items. 2008 tax forms A reference to the treaty and the treaty provisions on which the request is based. 2008 tax forms The years and amounts involved in both U. 2008 tax forms S. 2008 tax forms dollars and foreign currency. 2008 tax forms A brief description of the issues for which competent authority assistance is requested. 2008 tax forms   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 2008 tax forms Revenue Procedure 2006-54 is available at www. 2008 tax forms irs. 2008 tax forms gov/irb/2006-49_IRB/ar13. 2008 tax forms html. 2008 tax forms   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2008 tax forms S. 2008 tax forms competent authority assistance under tax treaties. 2008 tax forms As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 2008 tax forms    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 2008 tax forms   In the case of U. 2008 tax forms S. 2008 tax forms - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 2008 tax forms If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 2008 tax forms Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 2008 tax forms This table is updated through October 31, 2013. 2008 tax forms You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 2008 tax forms You can obtain the text of most U. 2008 tax forms S. 2008 tax forms treaties at IRS. 2008 tax forms gov. 2008 tax forms You also can request the text of treaties from the Department of Treasury at the following address. 2008 tax forms Department of Treasury Office of Business and Public Liaison Rm. 2008 tax forms 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 2008 tax forms S. 2008 tax forms Virgin Islands, you can call the IRS at 1-800-829-1040. 2008 tax forms Table 6–1. 2008 tax forms List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2008 tax forms D. 2008 tax forms ) Australia TIAS 10773 Dec. 2008 tax forms 1, 1983 1986-2 C. 2008 tax forms B. 2008 tax forms 220 1986-2 C. 2008 tax forms B. 2008 tax forms 246 Protocol TIAS Jan. 2008 tax forms 1, 2004     Austria TIAS Jan. 2008 tax forms 1, 1999     Bangladesh TIAS Jan. 2008 tax forms 1, 2007     Barbados TIAS 11090 Jan. 2008 tax forms 1, 1984 1991-2 C. 2008 tax forms B. 2008 tax forms 436 1991-2 C. 2008 tax forms B. 2008 tax forms 466 Protocol TIAS Jan. 2008 tax forms 1, 2005     Belgium TIAS Jan. 2008 tax forms 1, 2008     Bulgaria TIAS Jan. 2008 tax forms 1, 2009     Canada2 TIAS 11087 Jan. 2008 tax forms 1, 1985 1986-2 C. 2008 tax forms B. 2008 tax forms 258 1987-2 C. 2008 tax forms B. 2008 tax forms 298 Protocol TIAS Jan. 2008 tax forms 1, 2009     China, People's Republic of TIAS 12065 Jan. 2008 tax forms 1, 1987 1988-1 C. 2008 tax forms B. 2008 tax forms 414 1988-1 C. 2008 tax forms B. 2008 tax forms 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2008 tax forms 1, 1976 1976-2 C. 2008 tax forms B. 2008 tax forms 463 1976-2 C. 2008 tax forms B. 2008 tax forms 475 Cyprus TIAS 10965 Jan. 2008 tax forms 1, 1986 1989-2 C. 2008 tax forms B. 2008 tax forms 280 1989-2 C. 2008 tax forms B. 2008 tax forms 314 Czech Republic TIAS Jan. 2008 tax forms 1, 1993     Denmark TIAS Jan. 2008 tax forms 1, 2001     Protocol TIAS Jan. 2008 tax forms 1, 2008     Egypt TIAS 10149 Jan. 2008 tax forms 1, 1982 1982-1 C. 2008 tax forms B. 2008 tax forms 219 1982-1 C. 2008 tax forms B. 2008 tax forms 243 Estonia TIAS Jan. 2008 tax forms 1, 2000     Finland TIAS 12101 Jan. 2008 tax forms 1, 1991     Protocol TIAS Jan. 2008 tax forms 1, 2008     France TIAS Jan. 2008 tax forms 1, 1996     Protocol TIAS Jan. 2008 tax forms 1, 2009     Germany TIAS Jan. 2008 tax forms 1, 1990     Protocol TIAS Jan. 2008 tax forms 1, 2008     Greece TIAS 2902 Jan. 2008 tax forms 1, 1953 1958-2 C. 2008 tax forms B. 2008 tax forms 1054 T. 2008 tax forms D. 2008 tax forms 6109, 1954-2 C. 2008 tax forms B. 2008 tax forms 638 Hungary TIAS 9560 Jan. 2008 tax forms 1, 1980 1980-1 C. 2008 tax forms B. 2008 tax forms 333 1980-1 C. 2008 tax forms B. 2008 tax forms 354 Iceland TIAS 8151 Jan. 2008 tax forms 1, 2009     India TIAS Jan. 2008 tax forms 1, 1991     Indonesia TIAS 11593 Jan. 2008 tax forms 1, 1990     Ireland TIAS Jan. 2008 tax forms 1, 1998     Israel TIAS Jan. 2008 tax forms 1, 1995     Italy TIAS Jan. 2008 tax forms 1, 2010     Jamaica TIAS 10207 Jan. 2008 tax forms 1, 1982 1982-1 C. 2008 tax forms B. 2008 tax forms 257 1982-1 C. 2008 tax forms B. 2008 tax forms 291 Japan TIAS Jan. 2008 tax forms 1, 2005     Kazakhstan TIAS Jan. 2008 tax forms 1, 1996     Korea, South TIAS 9506 Jan. 2008 tax forms 1, 1980 1979-2 C. 2008 tax forms B. 2008 tax forms 435 1979-2 C. 2008 tax forms B. 2008 tax forms 458 Latvia TIAS Jan. 2008 tax forms 1, 2000     Lithuania TIAS Jan. 2008 tax forms 1, 2000     Luxembourg TIAS Jan. 2008 tax forms 1, 2001     Malta TIAS Jan. 2008 tax forms 1, 2011     Mexico TIAS Jan. 2008 tax forms 1,1994     Protocol TIAS Jan. 2008 tax forms 1, 2004               Table 6–1 (continued). 2008 tax forms Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2008 tax forms D. 2008 tax forms ) Morocco TIAS 10195 Jan. 2008 tax forms 1, 1981 1982-2 C. 2008 tax forms B. 2008 tax forms 405 1982-2 C. 2008 tax forms B. 2008 tax forms 427 Netherlands TIAS Jan. 2008 tax forms 1, 1994     Protocol TIAS Jan. 2008 tax forms 1, 2005     New Zealand TIAS 10772 Nov. 2008 tax forms 2, 1983 1990-2 C. 2008 tax forms B. 2008 tax forms 274 1990-2 C. 2008 tax forms B. 2008 tax forms 303 Protocol TIAS Jan. 2008 tax forms 1, 2011     Norway TIAS 7474 Jan. 2008 tax forms 1, 1971 1973-1 C. 2008 tax forms B. 2008 tax forms 669 1973-1 C. 2008 tax forms B. 2008 tax forms 693 Protocol TIAS 10205 Jan. 2008 tax forms 1, 1982 1982-2 C. 2008 tax forms B. 2008 tax forms 440 1982-2 C. 2008 tax forms B. 2008 tax forms 454 Pakistan TIAS 4232 Jan. 2008 tax forms 1, 1959 1960-2 C. 2008 tax forms B. 2008 tax forms 646 T. 2008 tax forms D. 2008 tax forms 6431, 1960-1 C. 2008 tax forms B. 2008 tax forms 755 Philippines TIAS 10417 Jan. 2008 tax forms 1, 1983 1984-2 C. 2008 tax forms B. 2008 tax forms 384 1984-2 C. 2008 tax forms B. 2008 tax forms 412 Poland TIAS 8486 Jan. 2008 tax forms 1, 1974 1977-1 C. 2008 tax forms B. 2008 tax forms 416 1977-1 C. 2008 tax forms B. 2008 tax forms 427 Portugal TIAS Jan. 2008 tax forms 1, 1996     Romania TIAS 8228 Jan. 2008 tax forms 1, 1974 1976-2 C. 2008 tax forms B. 2008 tax forms 492 1976-2 C. 2008 tax forms B. 2008 tax forms 504 Russia TIAS Jan. 2008 tax forms 1, 1994     Slovak Republic TIAS Jan. 2008 tax forms 1, 1993     Slovenia TIAS Jan. 2008 tax forms 1, 2002     South Africa TIAS Jan. 2008 tax forms 1, 1998     Spain TIAS Jan. 2008 tax forms 1, 1991     Sri Lanka TIAS Jan. 2008 tax forms 1, 2004     Sweden TIAS Jan. 2008 tax forms 1, 1996     Protocol TIAS Jan. 2008 tax forms 1, 2007     Switzerland TIAS Jan. 2008 tax forms 1, 1998     Thailand TIAS Jan. 2008 tax forms 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2008 tax forms 1, 1970 1971-2 C. 2008 tax forms B. 2008 tax forms 479   Tunisia TIAS Jan. 2008 tax forms 1, 1990     Turkey TIAS Jan. 2008 tax forms 1, 1998     Ukraine TIAS Jan. 2008 tax forms 1, 2001     United Kingdom TIAS Jan. 2008 tax forms 1, 2004     Venezuela TIAS Jan. 2008 tax forms 1, 2000      1(TIAS) — Treaties and Other International Act Series. 2008 tax forms  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 2008 tax forms 3The U. 2008 tax forms S. 2008 tax forms -U. 2008 tax forms S. 2008 tax forms S. 2008 tax forms R. 2008 tax forms income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2008 tax forms Prev  Up  Next   Home   More Online Publications