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Federal Tax Forms 2009

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Federal Tax Forms 2009

Federal tax forms 2009 12. Federal tax forms 2009   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Federal tax forms 2009 Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Federal tax forms 2009 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. Federal tax forms 2009 Method 2. Federal tax forms 2009 RoyaltiesDepletion. Federal tax forms 2009 Coal and iron ore. Federal tax forms 2009 Sale of property interest. Federal tax forms 2009 Part of future production sold. Federal tax forms 2009 Unemployment BenefitsTypes of unemployment compensation. Federal tax forms 2009 Governmental program. Federal tax forms 2009 Repayment of unemployment compensation. Federal tax forms 2009 Tax withholding. Federal tax forms 2009 Repayment of benefits. Federal tax forms 2009 Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Federal tax forms 2009 Deduction for costs involved in unlawful discrimination suits. Federal tax forms 2009 Energy conservation measure. Federal tax forms 2009 Dwelling unit. Federal tax forms 2009 Current income required to be distributed. Federal tax forms 2009 Current income not required to be distributed. Federal tax forms 2009 How to report. Federal tax forms 2009 Losses. Federal tax forms 2009 Grantor trust. Federal tax forms 2009 Nonemployee compensation. Federal tax forms 2009 Corporate director. Federal tax forms 2009 Personal representatives. Federal tax forms 2009 Manager of trade or business for bankruptcy estate. Federal tax forms 2009 Notary public. Federal tax forms 2009 Election precinct official. Federal tax forms 2009 Difficulty-of-care payments. Federal tax forms 2009 Maintaining space in home. Federal tax forms 2009 Reporting taxable payments. Federal tax forms 2009 Lotteries and raffles. Federal tax forms 2009 Form W-2G. Federal tax forms 2009 Reporting winnings and recordkeeping. Federal tax forms 2009 Inherited pension or IRA. Federal tax forms 2009 Employee awards or bonuses. Federal tax forms 2009 Pulitzer, Nobel, and similar prizes. Federal tax forms 2009 Payment for services. Federal tax forms 2009 VA payments. Federal tax forms 2009 Prizes. Federal tax forms 2009 Strike and lockout benefits. Federal tax forms 2009 Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Federal tax forms 2009 Some items, however, are only partly excluded from income. Federal tax forms 2009 This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Federal tax forms 2009 Income that is taxable must be reported on your tax return and is subject to tax. Federal tax forms 2009 Income that is nontaxable may have to be shown on your tax return but is not taxable. Federal tax forms 2009 This chapter begins with discussions of the following income items. Federal tax forms 2009 Bartering. Federal tax forms 2009 Canceled debts. Federal tax forms 2009 Sales parties at which you are the host or hostess. Federal tax forms 2009 Life insurance proceeds. Federal tax forms 2009 Partnership income. Federal tax forms 2009 S Corporation income. Federal tax forms 2009 Recoveries (including state income tax refunds). Federal tax forms 2009 Rents from personal property. Federal tax forms 2009 Repayments. Federal tax forms 2009 Royalties. Federal tax forms 2009 Unemployment benefits. Federal tax forms 2009 Welfare and other public assistance benefits. Federal tax forms 2009 These discussions are followed by brief discussions of other income items. Federal tax forms 2009 Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Federal tax forms 2009 You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Federal tax forms 2009 If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Federal tax forms 2009 Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Federal tax forms 2009 However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Federal tax forms 2009 Example 1. Federal tax forms 2009 You are a self-employed attorney who performs legal services for a client, a small corporation. Federal tax forms 2009 The corporation gives you shares of its stock as payment for your services. Federal tax forms 2009 You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Federal tax forms 2009 Example 2. Federal tax forms 2009 You are self-employed and a member of a barter club. Federal tax forms 2009 The club uses “credit units” as a means of exchange. Federal tax forms 2009 It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Federal tax forms 2009 The club subtracts credit units from your account when you receive goods or services from other members. Federal tax forms 2009 You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Federal tax forms 2009 Example 3. Federal tax forms 2009 You own a small apartment building. Federal tax forms 2009 In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Federal tax forms 2009 You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Federal tax forms 2009 Form 1099-B from barter exchange. Federal tax forms 2009   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Federal tax forms 2009 It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Federal tax forms 2009 The IRS also will receive a copy of Form 1099-B. Federal tax forms 2009 Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Federal tax forms 2009 You have no income from the canceled debt if it is intended as a gift to you. Federal tax forms 2009 A debt includes any indebtedness for which you are liable or which attaches to property you hold. Federal tax forms 2009 If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Federal tax forms 2009 If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Federal tax forms 2009 Form 1099-C. Federal tax forms 2009   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Federal tax forms 2009 The amount of the canceled debt is shown in box 2. Federal tax forms 2009 Interest included in canceled debt. Federal tax forms 2009   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Federal tax forms 2009 Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Federal tax forms 2009 See Deductible debt under Exceptions, later. Federal tax forms 2009   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Federal tax forms 2009 If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Federal tax forms 2009 Discounted mortgage loan. Federal tax forms 2009   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Federal tax forms 2009 You must include the canceled amount in your income. Federal tax forms 2009 Mortgage relief upon sale or other disposition. Federal tax forms 2009   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Federal tax forms 2009 To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Federal tax forms 2009 Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Federal tax forms 2009    You may be able to exclude part of the mortgage relief on your principal residence. Federal tax forms 2009 See Excluded debt, later. Federal tax forms 2009   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Federal tax forms 2009 You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Federal tax forms 2009 Report any gain on nonbusiness property as a capital gain. Federal tax forms 2009   See Publication 4681 for more information. Federal tax forms 2009 Stockholder debt. Federal tax forms 2009   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Federal tax forms 2009 For more information, see Publication 542, Corporations. Federal tax forms 2009   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Federal tax forms 2009 This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Federal tax forms 2009 Repayment of canceled debt. Federal tax forms 2009   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Federal tax forms 2009 You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Federal tax forms 2009 The statute of limitations generally does not end until 3 years after the due date of your original return. Federal tax forms 2009 Exceptions There are several exceptions to the inclusion of canceled debt in income. Federal tax forms 2009 These are explained next. Federal tax forms 2009 Student loans. Federal tax forms 2009   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Federal tax forms 2009   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Federal tax forms 2009 To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Federal tax forms 2009   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Federal tax forms 2009 Education loan repayment assistance. Federal tax forms 2009   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Federal tax forms 2009    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Federal tax forms 2009 If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Federal tax forms 2009 See Form 1040X and its instructions for details on filing. Federal tax forms 2009 Deductible debt. Federal tax forms 2009   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Federal tax forms 2009 This exception applies only if you use the cash method of accounting. Federal tax forms 2009 For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Federal tax forms 2009 Price reduced after purchase. Federal tax forms 2009   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Federal tax forms 2009 The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Federal tax forms 2009 Excluded debt. Federal tax forms 2009   Do not include a canceled debt in your gross income in the following situations. Federal tax forms 2009 The debt is canceled in a bankruptcy case under title 11 of the U. Federal tax forms 2009 S. Federal tax forms 2009 Code. Federal tax forms 2009 See Publication 908, Bankruptcy Tax Guide. Federal tax forms 2009 The debt is canceled when you are insolvent. Federal tax forms 2009 However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Federal tax forms 2009 See Publication 908. Federal tax forms 2009 The debt is qualified farm debt and is canceled by a qualified person. Federal tax forms 2009 See chapter 3 of Publication 225, Farmer's Tax Guide. Federal tax forms 2009 The debt is qualified real property business debt. Federal tax forms 2009 See chapter 5 of Publication 334. Federal tax forms 2009 The cancellation is intended as a gift. Federal tax forms 2009 The debt is qualified principal residence indebtedness. Federal tax forms 2009 See Publication 525 for additional information. Federal tax forms 2009 Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Federal tax forms 2009 You must report this item as income at its fair market value. Federal tax forms 2009 Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Federal tax forms 2009 These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Federal tax forms 2009 For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Federal tax forms 2009 Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Federal tax forms 2009 This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Federal tax forms 2009 However, interest income received as a result of life insurance proceeds may be taxable. Federal tax forms 2009 Proceeds not received in installments. Federal tax forms 2009   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Federal tax forms 2009 If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Federal tax forms 2009 Proceeds received in installments. Federal tax forms 2009   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Federal tax forms 2009   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Federal tax forms 2009 Include anything over this excluded part in your income as interest. Federal tax forms 2009 Surviving spouse. Federal tax forms 2009   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Federal tax forms 2009 If you remarry, you can continue to take the exclusion. Federal tax forms 2009 Surrender of policy for cash. Federal tax forms 2009   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Federal tax forms 2009 In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Federal tax forms 2009    You should receive a Form 1099-R showing the total proceeds and the taxable part. Federal tax forms 2009 Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Federal tax forms 2009 More information. Federal tax forms 2009   For more information, see Life Insurance Proceeds in Publication 525. Federal tax forms 2009 Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Federal tax forms 2009 Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Federal tax forms 2009 To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Federal tax forms 2009 Include the part of the lump sum payment that is more than your cost in your income. Federal tax forms 2009 Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Federal tax forms 2009 Viatical settlement. Federal tax forms 2009   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Federal tax forms 2009 A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Federal tax forms 2009 Exclusion for terminal illness. Federal tax forms 2009    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Federal tax forms 2009 This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Federal tax forms 2009 Exclusion for chronic illness. Federal tax forms 2009    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Federal tax forms 2009 Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Federal tax forms 2009 This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Federal tax forms 2009 For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Federal tax forms 2009 Exception. Federal tax forms 2009   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Federal tax forms 2009 Form 8853. Federal tax forms 2009   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Federal tax forms 2009 You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Federal tax forms 2009 Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Federal tax forms 2009 For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Federal tax forms 2009 For more information, see Publication 559, Survivors, Executors, and Administrators. Federal tax forms 2009 Partnership Income A partnership generally is not a taxable entity. Federal tax forms 2009 The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Federal tax forms 2009 Schedule K-1 (Form 1065). Federal tax forms 2009    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Federal tax forms 2009 S. Federal tax forms 2009 Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Federal tax forms 2009 In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Federal tax forms 2009 Keep Schedule K-1 (Form 1065) for your records. Federal tax forms 2009 Do not attach it to your Form 1040, unless you are specifically required to do so. Federal tax forms 2009 For more information on partnerships, see Publication 541, Partnerships. Federal tax forms 2009 Qualified joint venture. Federal tax forms 2009   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Federal tax forms 2009 To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Federal tax forms 2009 For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Federal tax forms 2009 S Corporation Income In most cases, an S corporation does not pay tax on its income. Federal tax forms 2009 Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Federal tax forms 2009 Schedule K-1 (Form 1120S). Federal tax forms 2009   An S corporation must file a return on Form 1120S, U. Federal tax forms 2009 S. Federal tax forms 2009 Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Federal tax forms 2009 In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Federal tax forms 2009 Keep Schedule K-1 (Form 1120S) for your records. Federal tax forms 2009 Do not attach it to your Form 1040, unless you are specifically required to do so. Federal tax forms 2009 For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Federal tax forms 2009 Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Federal tax forms 2009 The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Federal tax forms 2009 You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Federal tax forms 2009 Tax benefit rule. Federal tax forms 2009   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Federal tax forms 2009 For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Federal tax forms 2009 For more information, see Publication 525. Federal tax forms 2009 Federal income tax refund. Federal tax forms 2009   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Federal tax forms 2009 State tax refund. Federal tax forms 2009   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Federal tax forms 2009 The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Federal tax forms 2009 The IRS also will receive a copy of the Form 1099-G. Federal tax forms 2009 If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Federal tax forms 2009 See Publication 525 for when you must use another worksheet. Federal tax forms 2009   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Federal tax forms 2009 For examples, see Publication 525. Federal tax forms 2009 Mortgage interest refund. Federal tax forms 2009    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Federal tax forms 2009 Do not subtract the refund amount from the interest you paid in 2013. Federal tax forms 2009 You may have to include it in your income under the rules explained in the following discussions. Federal tax forms 2009 Interest on recovery. Federal tax forms 2009   Interest on any of the amounts you recover must be reported as interest income in the year received. Federal tax forms 2009 For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Federal tax forms 2009 Recovery and expense in same year. Federal tax forms 2009   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Federal tax forms 2009 Recovery for 2 or more years. Federal tax forms 2009   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Federal tax forms 2009 This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Federal tax forms 2009 For information on how to compute the allocation, see Recoveries in Publication 525. Federal tax forms 2009 Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Federal tax forms 2009 Where to report. Federal tax forms 2009   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Federal tax forms 2009 You cannot use Form 1040A or Form 1040EZ. Federal tax forms 2009 Standard deduction limit. Federal tax forms 2009   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Federal tax forms 2009 Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Federal tax forms 2009 If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Federal tax forms 2009 Example. Federal tax forms 2009 For 2012, you filed a joint return. Federal tax forms 2009 Your taxable income was $60,000 and you were not entitled to any tax credits. Federal tax forms 2009 Your standard deduction was $11,900, and you had itemized deductions of $14,000. Federal tax forms 2009 In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Federal tax forms 2009 The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Federal tax forms 2009 Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Federal tax forms 2009 Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Federal tax forms 2009 Standard deduction for earlier years. Federal tax forms 2009   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Federal tax forms 2009 Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Federal tax forms 2009 Example. Federal tax forms 2009 You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Federal tax forms 2009 Your itemized deductions were $12,350. Federal tax forms 2009 The standard deduction that you could have claimed was $11,900. Federal tax forms 2009 In 2013, you recovered $2,100 of your 2012 itemized deductions. Federal tax forms 2009 None of the recoveries were more than the actual deductions for 2012. Federal tax forms 2009 Include $450 of the recoveries in your 2013 income. Federal tax forms 2009 This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Federal tax forms 2009 Recovery limited to deduction. Federal tax forms 2009   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Federal tax forms 2009 The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Federal tax forms 2009 Example. Federal tax forms 2009 During 2012 you paid $1,700 for medical expenses. Federal tax forms 2009 From this amount you subtracted $1,500, which was 7. Federal tax forms 2009 5% of your adjusted gross income. Federal tax forms 2009 Your actual medical expense deduction was $200. Federal tax forms 2009 In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Federal tax forms 2009 The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Federal tax forms 2009 Other recoveries. Federal tax forms 2009   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Federal tax forms 2009 Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Federal tax forms 2009 In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Federal tax forms 2009 See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Federal tax forms 2009 Reporting business income and expenses. Federal tax forms 2009    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Federal tax forms 2009 The form instructions have information on how to complete them. Federal tax forms 2009 Reporting nonbusiness income. Federal tax forms 2009   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Federal tax forms 2009 List the type and amount of the income on the dotted line next to line 21. Federal tax forms 2009 Reporting nonbusiness expenses. Federal tax forms 2009   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Federal tax forms 2009 Also enter the amount and “PPR” on the dotted line next to line 36. Federal tax forms 2009   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Federal tax forms 2009 See Activity not for profit , under Other Income, later. Federal tax forms 2009 Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Federal tax forms 2009 Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Federal tax forms 2009 Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Federal tax forms 2009 Type of deduction. Federal tax forms 2009   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Federal tax forms 2009 You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Federal tax forms 2009 For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Federal tax forms 2009 If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Federal tax forms 2009 If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Federal tax forms 2009 Repaid social security benefits. Federal tax forms 2009   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Federal tax forms 2009 Repayment of $3,000 or less. Federal tax forms 2009   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Federal tax forms 2009 If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Federal tax forms 2009 Repayment over $3,000. Federal tax forms 2009   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Federal tax forms 2009 However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Federal tax forms 2009 This means that at the time you included the income, it appeared that you had an unrestricted right to it. Federal tax forms 2009 If you qualify for this choice, figure your tax under both methods and compare the results. Federal tax forms 2009 Use the method (deduction or credit) that results in less tax. Federal tax forms 2009 When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Federal tax forms 2009 Each instance of repayment is not considered separately. Federal tax forms 2009 Method 1. Federal tax forms 2009   Figure your tax for 2013 claiming a deduction for the repaid amount. Federal tax forms 2009 If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Federal tax forms 2009 Method 2. Federal tax forms 2009   Figure your tax for 2013 claiming a credit for the repaid amount. Federal tax forms 2009 Follow these steps. Federal tax forms 2009 Figure your tax for 2013 without deducting the repaid amount. Federal tax forms 2009 Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Federal tax forms 2009 Subtract the tax in (2) from the tax shown on your return for the earlier year. Federal tax forms 2009 This is the credit. Federal tax forms 2009 Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Federal tax forms 2009   If method 1 results in less tax, deduct the amount repaid. Federal tax forms 2009 If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Federal tax forms 2009 R. Federal tax forms 2009 C. Federal tax forms 2009 1341” in the column to the right of line 71. Federal tax forms 2009   An example of this computation can be found in Publication 525. Federal tax forms 2009 Repaid wages subject to social security and Medicare taxes. Federal tax forms 2009   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Federal tax forms 2009 If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Federal tax forms 2009 File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Federal tax forms 2009 Repaid wages subject to Additional Medicare Tax. Federal tax forms 2009   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Federal tax forms 2009 If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Federal tax forms 2009 To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Federal tax forms 2009 S. Federal tax forms 2009 Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Federal tax forms 2009 See the Instructions for Form 1040X. Federal tax forms 2009 Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Federal tax forms 2009 In most cases you report royalties in Part I of Schedule E (Form 1040). Federal tax forms 2009 However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Federal tax forms 2009 , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Federal tax forms 2009 Copyrights and patents. Federal tax forms 2009   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Federal tax forms 2009 Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Federal tax forms 2009 Oil, gas, and minerals. Federal tax forms 2009   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Federal tax forms 2009 The royalties are based on units, such as barrels, tons, etc. Federal tax forms 2009 , and are paid to you by a person or company who leases the property from you. Federal tax forms 2009 Depletion. Federal tax forms 2009   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Federal tax forms 2009 For information on this subject, see chapter 9 of Publication 535. Federal tax forms 2009 Coal and iron ore. Federal tax forms 2009   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Federal tax forms 2009 For information about gain or loss from the sale of coal and iron ore, see Publication 544. Federal tax forms 2009 Sale of property interest. Federal tax forms 2009   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Federal tax forms 2009 Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Federal tax forms 2009 For more information on selling section 1231 property, see chapter 3 of Publication 544. Federal tax forms 2009   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Federal tax forms 2009 Part of future production sold. Federal tax forms 2009   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Federal tax forms 2009 Do not include it in your income or take depletion based on it. Federal tax forms 2009   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Federal tax forms 2009 Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Federal tax forms 2009 Unemployment compensation. Federal tax forms 2009   You must include in income all unemployment compensation you receive. Federal tax forms 2009 You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Federal tax forms 2009 In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Federal tax forms 2009 Types of unemployment compensation. Federal tax forms 2009   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Federal tax forms 2009 It includes the following benefits. Federal tax forms 2009 Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Federal tax forms 2009 State unemployment insurance benefits. Federal tax forms 2009 Railroad unemployment compensation benefits. Federal tax forms 2009 Disability payments from a government program paid as a substitute for unemployment compensation. Federal tax forms 2009 (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Federal tax forms 2009 See chapter 5 for more information. Federal tax forms 2009 ) Trade readjustment allowances under the Trade Act of 1974. Federal tax forms 2009 Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Federal tax forms 2009 Unemployment assistance under the Airline Deregulation Act of 1974 Program. Federal tax forms 2009 Governmental program. Federal tax forms 2009   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Federal tax forms 2009 If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Federal tax forms 2009 Repayment of unemployment compensation. Federal tax forms 2009   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Federal tax forms 2009 On the dotted line next to your entry enter “Repaid” and the amount you repaid. Federal tax forms 2009 If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Federal tax forms 2009 If the amount is more than $3,000, see Repayments , earlier. Federal tax forms 2009 Tax withholding. Federal tax forms 2009   You can choose to have federal income tax withheld from your unemployment compensation. Federal tax forms 2009 To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Federal tax forms 2009 Tax will be withheld at 10% of your payment. Federal tax forms 2009    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Federal tax forms 2009 If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Federal tax forms 2009 For more information on estimated tax, see chapter 4. Federal tax forms 2009 Supplemental unemployment benefits. Federal tax forms 2009   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Federal tax forms 2009 They are taxable as wages and are subject to withholding for income tax. Federal tax forms 2009 They may be subject to social security and Medicare taxes. Federal tax forms 2009 For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Federal tax forms 2009 Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Federal tax forms 2009 Repayment of benefits. Federal tax forms 2009   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Federal tax forms 2009 If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Federal tax forms 2009 If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Federal tax forms 2009   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Federal tax forms 2009 (You cannot use Form 1040A or Form 1040EZ. Federal tax forms 2009 ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Federal tax forms 2009 If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Federal tax forms 2009 For more information on this, see Repayments , earlier. Federal tax forms 2009 Private unemployment fund. Federal tax forms 2009   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Federal tax forms 2009 Report the taxable amount on Form 1040, line 21. Federal tax forms 2009 Payments by a union. Federal tax forms 2009   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Federal tax forms 2009 However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Federal tax forms 2009 Guaranteed annual wage. Federal tax forms 2009   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Federal tax forms 2009 Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Federal tax forms 2009 State employees. Federal tax forms 2009   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Federal tax forms 2009 Although the payments are fully taxable, do not report them as unemployment compensation. Federal tax forms 2009 Report these payments on Form 1040, line 21. Federal tax forms 2009 Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Federal tax forms 2009 Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Federal tax forms 2009 Do not deduct medical expenses that are reimbursed by such a fund. Federal tax forms 2009 You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Federal tax forms 2009 Reemployment Trade Adjustment Assistance (RTAA) payments. Federal tax forms 2009   RTAA payments received from a state must be included in your income. Federal tax forms 2009 The state must send you Form 1099-G to advise you of the amount you should include in income. Federal tax forms 2009 The amount should be reported on Form 1040, line 21. Federal tax forms 2009 Persons with disabilities. Federal tax forms 2009   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Federal tax forms 2009 However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Federal tax forms 2009 Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Federal tax forms 2009 Disaster relief grants. Federal tax forms 2009    Do not include post-disaster grants received under the Robert T. Federal tax forms 2009 Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Federal tax forms 2009 Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Federal tax forms 2009 If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Federal tax forms 2009 See Recoveries , earlier. Federal tax forms 2009 Unemployment assistance payments under the Act are taxable unemployment compensation. Federal tax forms 2009 See Unemployment compensation under Unemployment Benefits, earlier. Federal tax forms 2009 Disaster relief payments. Federal tax forms 2009   You can exclude from income any amount you receive that is a qualified disaster relief payment. Federal tax forms 2009 A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Federal tax forms 2009 You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Federal tax forms 2009 The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Federal tax forms 2009   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Federal tax forms 2009   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Federal tax forms 2009 Disaster mitigation payments. Federal tax forms 2009   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Federal tax forms 2009 Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Federal tax forms 2009 However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Federal tax forms 2009 They are paid to you through state and local governments based on the provisions of the Robert T. Federal tax forms 2009 Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Federal tax forms 2009   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Federal tax forms 2009 Home Affordable Modification Program (HAMP). Federal tax forms 2009   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Federal tax forms 2009 Mortgage assistance payments under section 235 of the National Housing Act. Federal tax forms 2009   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Federal tax forms 2009 Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Federal tax forms 2009 Medicare. Federal tax forms 2009   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Federal tax forms 2009 This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Federal tax forms 2009 Old-age, survivors, and disability insurance benefits (OASDI). Federal tax forms 2009   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Federal tax forms 2009 This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Federal tax forms 2009 Nutrition Program for the Elderly. Federal tax forms 2009    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Federal tax forms 2009 If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Federal tax forms 2009 Payments to reduce cost of winter energy. Federal tax forms 2009   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Federal tax forms 2009 Other Income The following brief discussions are arranged in alphabetical order. Federal tax forms 2009 Other income items briefly discussed below are referenced to publications which provide more topical information. Federal tax forms 2009 Activity not for profit. Federal tax forms 2009   You must include on your return income from an activity from which you do not expect to make a profit. Federal tax forms 2009 An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Federal tax forms 2009 Enter this income on Form 1040, line 21. Federal tax forms 2009 Deductions for expenses related to the activity are limited. Federal tax forms 2009 They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Federal tax forms 2009 See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Federal tax forms 2009 Alaska Permanent Fund dividend. Federal tax forms 2009   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Federal tax forms 2009 The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Federal tax forms 2009 The amount also is reported to IRS. Federal tax forms 2009 Alimony. Federal tax forms 2009   Include in your income on Form 1040, line 11, any alimony payments you receive. Federal tax forms 2009 Amounts you receive for child support are not income to you. Federal tax forms 2009 Alimony and child support payments are discussed in chapter 18. Federal tax forms 2009 Bribes. Federal tax forms 2009   If you receive a bribe, include it in your income. Federal tax forms 2009 Campaign contributions. Federal tax forms 2009   These contributions are not income to a candidate unless they are diverted to his or her personal use. Federal tax forms 2009 To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Federal tax forms 2009 However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Federal tax forms 2009 S. Federal tax forms 2009 Income Tax Return for Certain Political Organizations. Federal tax forms 2009 Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Federal tax forms 2009 Car pools. Federal tax forms 2009   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Federal tax forms 2009 These amounts are considered reimbursement for your expenses. Federal tax forms 2009 However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Federal tax forms 2009 Cash rebates. Federal tax forms 2009   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Federal tax forms 2009 Example. Federal tax forms 2009 You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Federal tax forms 2009 The $2,000 is not income to you. Federal tax forms 2009 Your basis in the car is $22,000. Federal tax forms 2009 This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Federal tax forms 2009 Casualty insurance and other reimbursements. Federal tax forms 2009   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Federal tax forms 2009 See chapter 25 for more information. Federal tax forms 2009 Child support payments. Federal tax forms 2009   You should not report these payments on your return. Federal tax forms 2009 See chapter 18 for more information. Federal tax forms 2009 Court awards and damages. Federal tax forms 2009   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Federal tax forms 2009 The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Federal tax forms 2009 Include the following as ordinary income. Federal tax forms 2009 Interest on any award. Federal tax forms 2009 Compensation for lost wages or lost profits in most cases. Federal tax forms 2009 Punitive damages, in most cases. Federal tax forms 2009 It does not matter if they relate to a physical injury or physical sickness. Federal tax forms 2009 Amounts received in settlement of pension rights (if you did not contribute to the plan). Federal tax forms 2009 Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Federal tax forms 2009 Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Federal tax forms 2009 Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Federal tax forms 2009   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Federal tax forms 2009 Emotional distress. Federal tax forms 2009   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Federal tax forms 2009 Do not include them in your income. Federal tax forms 2009   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Federal tax forms 2009 Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Federal tax forms 2009 Deduction for costs involved in unlawful discrimination suits. Federal tax forms 2009   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Federal tax forms 2009 For more information, see Publication 525. Federal tax forms 2009 Credit card insurance. Federal tax forms 2009   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Federal tax forms 2009 These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Federal tax forms 2009 Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Federal tax forms 2009 Down payment assistance. Federal tax forms 2009   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Federal tax forms 2009 If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Federal tax forms 2009 If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Federal tax forms 2009 Employment agency fees. Federal tax forms 2009   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Federal tax forms 2009 However, if you pay it and your employer reimburses you for it, it is includible in your income. Federal tax forms 2009 Energy conservation subsidies. Federal tax forms 2009   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Federal tax forms 2009 Energy conservation measure. Federal tax forms 2009   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Federal tax forms 2009 Dwelling unit. Federal tax forms 2009   This includes a house, apartment, condominium, mobile home, boat, or similar property. Federal tax forms 2009 If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Federal tax forms 2009 Estate and trust income. Federal tax forms 2009    An estate or trust, unlike a partnership, may have to pay federal income tax. Federal tax forms 2009 If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Federal tax forms 2009 However, there is never a double tax. Federal tax forms 2009 Estates and trusts file their returns on Form 1041, U. Federal tax forms 2009 S. Federal tax forms 2009 Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Federal tax forms 2009 Current income required to be distributed. Federal tax forms 2009   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Federal tax forms 2009 Current income not required to be distributed. Federal tax forms 2009    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Federal tax forms 2009 How to report. Federal tax forms 2009   Treat each item of income the same way that the estate or trust would treat it. Federal tax forms 2009 For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Federal tax forms 2009 The same rule applies to distributions of tax-exempt interest and capital gains. Federal tax forms 2009   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Federal tax forms 2009 Losses. Federal tax forms 2009   Losses of estates and trusts generally are not deductible by the beneficiaries. Federal tax forms 2009 Grantor trust. Federal tax forms 2009   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Federal tax forms 2009 (The grantor is the one who transferred property to the trust. Federal tax forms 2009 ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Federal tax forms 2009   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Federal tax forms 2009 Expenses paid by another. Federal tax forms 2009   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Federal tax forms 2009 But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Federal tax forms 2009 Fees for services. Federal tax forms 2009   Include all fees for your services in your income. Federal tax forms 2009 Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Federal tax forms 2009 Nonemployee compensation. Federal tax forms 2009   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Federal tax forms 2009 You may need to report your fees as self-employment income. Federal tax forms 2009 See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Federal tax forms 2009 Corporate director. Federal tax forms 2009   Corporate director fees are self-employment income. Federal tax forms 2009 Report these payments on Schedule C or Schedule C-EZ (Form 1040). Federal tax forms 2009 Personal representatives. Federal tax forms 2009   All personal representatives must include in their gross income fees paid to them from an estate. Federal tax forms 2009 If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Federal tax forms 2009 If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Federal tax forms 2009 The fee is not includible in income if it is waived. Federal tax forms 2009 Manager of trade or business for bankruptcy estate. Federal tax forms 2009   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Federal tax forms 2009 Report this income on Form 1040, line 21. Federal tax forms 2009 Notary public. Federal tax forms 2009    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Federal tax forms 2009 These payments are not subject to self-employment tax. Federal tax forms 2009 See the separate instructions for Schedule SE (Form 1040) for details. Federal tax forms 2009 Election precinct official. Federal tax forms 2009    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Federal tax forms 2009 Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Federal tax forms 2009 Foster care providers. Federal tax forms 2009   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Federal tax forms 2009 However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Federal tax forms 2009   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Federal tax forms 2009 Difficulty-of-care payments. Federal tax forms 2009   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Federal tax forms 2009 A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Federal tax forms 2009   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Federal tax forms 2009 Maintaining space in home. Federal tax forms 2009   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Federal tax forms 2009 Reporting taxable payments. Federal tax forms 2009    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Federal tax forms 2009 Report the payments on Schedule C or Schedule C-EZ (Form 1040). Federal tax forms 2009 See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Federal tax forms 2009 Found property. Federal tax forms 2009   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Federal tax forms 2009 Free tour. Federal tax forms 2009   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Federal tax forms 2009 Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Federal tax forms 2009 You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Federal tax forms 2009 If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Federal tax forms 2009 Gambling winnings. Federal tax forms 2009   You must include your gambling winnings in income on Form 1040, line 21. Federal tax forms 2009 If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Federal tax forms 2009 Lotteries and raffles. Federal tax forms 2009   Winnings from lotteries and raffles are gambling winnings. Federal tax forms 2009 In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Federal tax forms 2009    If you win a state lottery prize payable in installments, see Publication 525 for more information. Federal tax forms 2009 Form W-2G. Federal tax forms 2009   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Federal tax forms 2009 Include the amount from box 1 on Form 1040, line 21. Federal tax forms 2009 Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Federal tax forms 2009 Reporting winnings and recordkeeping. Federal tax forms 2009   For more information on reporting gam
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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Federal Tax Forms 2009

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