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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Amended Us Individual Income Tax Return

Military Taxes By StateNeed File 2007 TaxesFree File Fillable FormsH&r Block Free FileStudents And Tax Returns1040x Online Software2011 Tax Form 1040 EzForma 10402011 Federal Tax Forms 1040ezFederal 1040ezFile State Taxes Only Online FreeFile 2010 Taxes Online FreeTurbo Tax 1040ezTax Forms 1040ez 2011Irs Gov EfileIrs Filing ExtensionEz Form 2012Irs1040a 2011 Tax FormFree File State Taxes1040 Amended Tax FormFile Previous Years Taxes2011 Tax Preparation Software1040ez 2011 FormFiling Tax AmendmentsState Tax Filing Form1040ez Form Instructions1040 Ez Form Online1040ez Tax Form 20101040x Amended Tax FormAmended Tax ReturnsTaxact 2011 FreeFree Tax E FileFree HrblockDoes Military Pay TaxesIrs 1040 Ez Form 2012I Need To File My 2010 Taxes FreeHow To Fill Out A 1040x Tax Amendment FormFree Tax Filing Online 20121040 Ez Calculator

Amended Us Individual Income Tax Return

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

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Mississippi Department of Agriculture and Commerce

Website: Mississippi Department of Agriculture and Commerce

Address: Mississippi Department of Agriculture and Commerce
Bureau of Regulatory Services Consumer Protection
PO Box 1609
Jackson, MS 39215

Phone Number: 601-359-1148

Mississippi Office of the Attorney General

Website: Mississippi Office of the Attorney General

Address: Mississippi Office of the Attorney General
Consumer Protection Division
PO Box 22947
Jackson, MS 39225-2947

Phone Number: 601-359-4230

Toll-free: 1-800-281-4418 (MS)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking and Consumer Finance

Website: Department of Banking and Consumer Finance

Address: Department of Banking and Consumer Finance
901 Woolfolk Building, Suite A
501 N. West St.
Jackson, MS 39201

Phone Number: 601-359-1031

Toll-free: 1-800-844-2499 (MS)

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
PO Box 79
Jackson, MS 39205-0079

Phone Number: 601-359-3569

Toll-free: 1-800-562-2957 (MS)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 136
Jackson, MS 39205-0136

Phone Number: 601-359-1334

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
P.O. Box 1174
Jackson, MS 39215

Phone Number: 601-961-5430 (Central District) 601-961-5440 (Southern District) 601-961-5450 (Northern District)

Toll-free: 1-800-356-6429 (Southern District) 1-800-356-6430 (Central District) 1-800-356-6428 (Northern District)

Back to Top

The Amended Us Individual Income Tax Return

Amended us individual income tax return 3. Amended us individual income tax return   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. Amended us individual income tax return In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. Amended us individual income tax return Figure the environmental tax on Form 6627. Amended us individual income tax return Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Amended us individual income tax return For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. Amended us individual income tax return No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Amended us individual income tax return Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. Amended us individual income tax return 18 and 21). Amended us individual income tax return The oil spill liability tax rate is $. Amended us individual income tax return 08 per barrel and generally applies to crude oil received at a U. Amended us individual income tax return S. Amended us individual income tax return refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Amended us individual income tax return The tax also applies to certain uses and the exportation of domestic crude oil. Amended us individual income tax return Crude oil includes crude oil condensates and natural gasoline. Amended us individual income tax return Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Amended us individual income tax return Crude oil. Amended us individual income tax return   Tax is imposed on crude oil when it is received at a United Sates refinery. Amended us individual income tax return The operator of the refinery is liable for the tax. Amended us individual income tax return   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Amended us individual income tax return However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Amended us individual income tax return The user or exporter is liable for the tax. Amended us individual income tax return Imported petroleum products. Amended us individual income tax return   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Amended us individual income tax return The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. Amended us individual income tax return S. Amended us individual income tax return refinery. Amended us individual income tax return   Tax is imposed only once on any imported petroleum product. Amended us individual income tax return Thus, the operator of a U. Amended us individual income tax return S. Amended us individual income tax return refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. Amended us individual income tax return ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Amended us individual income tax return Taxable event. Amended us individual income tax return   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Amended us individual income tax return The manufacturer or importer is liable for the tax. Amended us individual income tax return Use of ODCs. Amended us individual income tax return   You use an ODC if you put it into service in a trade or business or for the production of income. Amended us individual income tax return Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. Amended us individual income tax return The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Amended us individual income tax return   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Amended us individual income tax return An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Amended us individual income tax return Generally, tax is imposed when the mixture is created and not on its sale or use. Amended us individual income tax return However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Amended us individual income tax return You can revoke this choice only with IRS consent. Amended us individual income tax return   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. Amended us individual income tax return Exceptions. Amended us individual income tax return   The following may be exempt from the tax on ODCs. Amended us individual income tax return Metered-dose inhalers. Amended us individual income tax return Recycled ODCs. Amended us individual income tax return Exported ODCs. Amended us individual income tax return ODCs used as feedstock. Amended us individual income tax return Metered-dose inhalers. Amended us individual income tax return   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Amended us individual income tax return For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Amended us individual income tax return The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Amended us individual income tax return 4682-2(d)(5). Amended us individual income tax return The certificate may be included as part of the sales documentation. Amended us individual income tax return Keep the certificate with your records. Amended us individual income tax return Recycled ODCs. Amended us individual income tax return   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). Amended us individual income tax return There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). Amended us individual income tax return   The Montreal Protocol is administered by the United Nations (U. Amended us individual income tax return N. Amended us individual income tax return ). Amended us individual income tax return To determine if a country has signed the Montreal Protocol, contact the U. Amended us individual income tax return N. Amended us individual income tax return The website is untreaty. Amended us individual income tax return un. Amended us individual income tax return org. Amended us individual income tax return Exported ODCs. Amended us individual income tax return   Generally, there is no tax on ODCs sold for export if certain requirements are met. Amended us individual income tax return For a sale to be nontaxable, you and the purchaser must be registered. Amended us individual income tax return See Form 637, Application for Registration (for Certain Excise Tax Activities). Amended us individual income tax return Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Amended us individual income tax return Keep the certificate with your records. Amended us individual income tax return The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Amended us individual income tax return 4682-5(d)(3). Amended us individual income tax return The tax benefit of this exemption is limited. Amended us individual income tax return For more information, see Regulations section 52. Amended us individual income tax return 4682-5. Amended us individual income tax return ODCs used as feedstock. Amended us individual income tax return   There is no tax on ODCs sold for use or used as a feedstock. Amended us individual income tax return An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Amended us individual income tax return The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. Amended us individual income tax return   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Amended us individual income tax return The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Amended us individual income tax return 4682-2(d)(2). Amended us individual income tax return Keep the certificate with your records. Amended us individual income tax return Credits or refunds. Amended us individual income tax return   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). Amended us individual income tax return For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Amended us individual income tax return Conditions to allowance for ODCs exported. Amended us individual income tax return   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. Amended us individual income tax return You must also have the evidence required by the EPA as proof that the ODCs were exported. Amended us individual income tax return Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. Amended us individual income tax return The Imported Products Table is listed in Regulations section 52. Amended us individual income tax return 4682-3(f)(6). Amended us individual income tax return The tax is based on the weight of the ODCs used in the manufacture of the product. Amended us individual income tax return Use the following methods to figure the ODC weight. Amended us individual income tax return The actual (exact) weight of each ODC used as a material in manufacturing the product. Amended us individual income tax return If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Amended us individual income tax return However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. Amended us individual income tax return Taxable event. Amended us individual income tax return   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Amended us individual income tax return The importer is liable for the tax. Amended us individual income tax return Use of imported products. Amended us individual income tax return   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. Amended us individual income tax return The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Amended us individual income tax return Entry as use. Amended us individual income tax return   The importer may choose to treat the entry of a product into the United States as the use of the product. Amended us individual income tax return Tax is imposed on the date of entry instead of when the product is sold or used. Amended us individual income tax return The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Amended us individual income tax return Make the choice by checking the box in Part II of Form 6627. Amended us individual income tax return The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Amended us individual income tax return You can revoke this choice only with IRS consent. Amended us individual income tax return Sale of article incorporating imported product. Amended us individual income tax return   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. Amended us individual income tax return The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Amended us individual income tax return The importer has not chosen to treat entry into the United States as use of the product. Amended us individual income tax return Imported products table. Amended us individual income tax return   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. Amended us individual income tax return   Each listing in the table identifies a product by name and includes only products that are described by that name. Amended us individual income tax return Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Amended us individual income tax return In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. Amended us individual income tax return A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. Amended us individual income tax return   Part II of the table lists electronic items that are not included within any other list in the table. Amended us individual income tax return An imported product is included in this list only if the product meets one of the following tests. Amended us individual income tax return It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Amended us individual income tax return It contains components described in (1), which account for more than 15% of the cost of the product. Amended us individual income tax return   These components do not include passive electrical devices, such as resistors and capacitors. Amended us individual income tax return Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. Amended us individual income tax return Rules for listing products. Amended us individual income tax return   Products are listed in the table according to the following rules. Amended us individual income tax return A product is listed in Part I of the table if it is a mixture containing ODCs. Amended us individual income tax return A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. Amended us individual income tax return A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Amended us individual income tax return It is not an imported taxable product. Amended us individual income tax return It would otherwise be included within a list in Part II of the table. Amended us individual income tax return   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. Amended us individual income tax return ODC weight. Amended us individual income tax return   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. Amended us individual income tax return The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Amended us individual income tax return Modifying the table. Amended us individual income tax return   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Amended us individual income tax return They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Amended us individual income tax return To request a modification, see Regulations section 52. Amended us individual income tax return 4682-3(g) for the mailing address and information that must be included in the request. Amended us individual income tax return Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. Amended us individual income tax return The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Amended us individual income tax return These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Amended us individual income tax return The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Amended us individual income tax return You are liable for the floor stocks tax if you hold any of the following on January 1. Amended us individual income tax return At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. Amended us individual income tax return If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. Amended us individual income tax return You must pay this floor stocks tax by June 30 of each year. Amended us individual income tax return Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Amended us individual income tax return For the tax rates, see the Form 6627 instructions. Amended us individual income tax return ODCs not subject to floor stocks tax. Amended us individual income tax return   The floor stocks tax is not imposed on any of the following ODCs. Amended us individual income tax return ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. Amended us individual income tax return ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Amended us individual income tax return ODCs that have been reclaimed or recycled. Amended us individual income tax return ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Amended us individual income tax return Prev  Up  Next   Home   More Online Publications