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Efile State Tax Free

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Efile State Tax Free

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

  • Get recommendations and references. Talk to friends, family and others who have used the contractor for similar work.
  • Get at least three written estimates. Insist the contractors come to your home to evaluate what needs to be done. Be sure the estimates are based on the same work so that you can make meaningful comparisons.
  • Check contractor complaint records. Your state or local consumer protection agency or Better Business Bureau can provide this information.
  • Make sure the contractor meets licensing and registration requirements. Your state or local consumer protection agency can help you find out what these requirements are.
  • Get the names of suppliers and ask if the contractor makes timely payments.
  • Contact your local building inspection department to check for permit and inspection requirements. Be wary if the contractor asks you to get the permit; it could mean the firm is not licensed.
  • Be sure your contractor is insured. They should have personal liability, property damage and worker's compensation insurance for workers and subcontractors. Also check with your insurance company to find out if you are covered for any injury or damage that might occur.
  • Insist on a written contract that states exactly what work will be done, the quality of materials that will be used, warranties, timetables, the names of any subcontractors, the total price of the job, and the schedule of payments.
  • Try to limit your down payment. Some states have laws limiting the amount of down payment required.
  • Understand your payment options. Compare the cost of getting your own loan versus contractor financing.
  • Don't make a final payment or sign a final release until you are satisfied with the work and know that subcontractors and suppliers have been paid. Some state laws allow unpaid subcontractors and suppliers to put a lien on your home for bills the contractor failed to pay.
  • Pay by credit card when you can. You may have the right to withhold payment to the credit card company until problems are corrected.

Be especially cautious if the contractor:

  • Comes door-to-door or seeks you out;
  • Just happens to have material left over from a recent job;
  • offers you discounts for finding other customers;
  • quotes a price that's out of line with other estimates;
  • pressures you for an immediate decision;
  • offers an unusually long guarantee;
  • can only be reached by leaving messages with an answering service;
  • drives an unmarked van;
  • has out-of state license plates; or
  • asks you to pay for the entire job up front.

With most home improvements, federal law gives you three business days to cancel without penalty. Of course you would be liable for any benefit already received. State laws may also provide some protection. And remember, if you finance home improvements with a home equity loan and don't make your payments, you could lose your home.

The Efile State Tax Free

Efile state tax free Part Two -   Income The eight chapters in this part discuss many kinds of income. Efile state tax free They explain which income is and is not taxed. Efile state tax free See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Efile state tax free Table of Contents 5. Efile state tax free   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Efile state tax free Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Efile state tax free   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Efile state tax free Reporting Tips to Your EmployerElectronic tip statement. Efile state tax free Final report. Efile state tax free Reporting Tips on Your Tax Return Allocated Tips 7. Efile state tax free   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Efile state tax free Custodian account for your child. Efile state tax free Penalty for failure to supply SSN. Efile state tax free Reporting backup withholding. Efile state tax free Savings account with parent as trustee. Efile state tax free Interest not reported on Form 1099-INT. Efile state tax free Nominees. Efile state tax free Incorrect amount. Efile state tax free Information reporting requirement. Efile state tax free Taxable InterestInterest subject to penalty for early withdrawal. Efile state tax free Money borrowed to invest in certificate of deposit. Efile state tax free U. Efile state tax free S. Efile state tax free Savings Bonds Education Savings Bond Program U. Efile state tax free S. Efile state tax free Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Efile state tax free How To Report Interest IncomeSchedule B (Form 1040A or 1040). Efile state tax free Reporting tax-exempt interest. Efile state tax free U. Efile state tax free S. Efile state tax free savings bond interest previously reported. Efile state tax free 8. Efile state tax free   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Efile state tax free Reporting tax withheld. Efile state tax free Nominees. Efile state tax free Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Efile state tax free Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Efile state tax free Alternative minimum tax treatment. Efile state tax free How To Report Dividend IncomeInvestment interest deducted. Efile state tax free 9. Efile state tax free   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Efile state tax free Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Efile state tax free Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Efile state tax free Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Efile state tax free   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Efile state tax free Individual retirement arrangements (IRAs). Efile state tax free Civil service retirement benefits. Efile state tax free Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Efile state tax free How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Efile state tax free Exclusion not limited to cost. Efile state tax free Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Efile state tax free Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Efile state tax free   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Efile state tax free   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Efile state tax free Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Efile state tax free Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Efile state tax free Method 2. Efile state tax free RoyaltiesDepletion. Efile state tax free Coal and iron ore. Efile state tax free Sale of property interest. Efile state tax free Part of future production sold. Efile state tax free Unemployment BenefitsTypes of unemployment compensation. Efile state tax free Governmental program. Efile state tax free Repayment of unemployment compensation. Efile state tax free Tax withholding. Efile state tax free Repayment of benefits. Efile state tax free Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Efile state tax free Deduction for costs involved in unlawful discrimination suits. Efile state tax free Energy conservation measure. Efile state tax free Dwelling unit. Efile state tax free Current income required to be distributed. Efile state tax free Current income not required to be distributed. Efile state tax free How to report. Efile state tax free Losses. Efile state tax free Grantor trust. Efile state tax free Nonemployee compensation. Efile state tax free Corporate director. Efile state tax free Personal representatives. Efile state tax free Manager of trade or business for bankruptcy estate. Efile state tax free Notary public. Efile state tax free Election precinct official. Efile state tax free Difficulty-of-care payments. Efile state tax free Maintaining space in home. Efile state tax free Reporting taxable payments. Efile state tax free Lotteries and raffles. Efile state tax free Form W-2G. Efile state tax free Reporting winnings and recordkeeping. Efile state tax free Inherited pension or IRA. Efile state tax free Employee awards or bonuses. Efile state tax free Pulitzer, Nobel, and similar prizes. Efile state tax free Payment for services. Efile state tax free VA payments. Efile state tax free Prizes. Efile state tax free Strike and lockout benefits. Efile state tax free Prev  Up  Next   Home   More Online Publications