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File Corporate Tax Extension Online

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File Corporate Tax Extension Online

File corporate tax extension online Index A Accidentes, Pérdidas deducibles. File corporate tax extension online , Pérdidas no deducibles. File corporate tax extension online Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. File corporate tax extension online , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. File corporate tax extension online Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. File corporate tax extension online Cambio de idea, Si cambia de idea. File corporate tax extension online Declaración enmendada, Declaración enmendada. File corporate tax extension online Documento escrito requerido, Documento escrito requerido. File corporate tax extension online Límite de 3 años, Límite de 3 años. File corporate tax extension online Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. File corporate tax extension online Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. File corporate tax extension online Valor justo de mercado de, Valor de automóviles. File corporate tax extension online Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. File corporate tax extension online , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. File corporate tax extension online Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. File corporate tax extension online Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. File corporate tax extension online Pago adelantado, Pago adelantado. File corporate tax extension online Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. File corporate tax extension online Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. File corporate tax extension online Bienes extraviados o perdidos, Bienes extraviados o perdidos. File corporate tax extension online Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. File corporate tax extension online Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. File corporate tax extension online Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. File corporate tax extension online C Comentarios sobre la publicación, Comentarios y sugerencias. File corporate tax extension online Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. File corporate tax extension online Cómo calcular una pérdida, Comprobación de las pérdidas por robo. File corporate tax extension online Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. File corporate tax extension online Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. File corporate tax extension online , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. File corporate tax extension online Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. File corporate tax extension online Tabla 1, Tabla 1. File corporate tax extension online Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. File corporate tax extension online Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. File corporate tax extension online Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. File corporate tax extension online , Contribuyentes casados. File corporate tax extension online Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. File corporate tax extension online Gastos imprevistos, Gastos afines. File corporate tax extension online Jardines, Jardines. File corporate tax extension online Limpieza, Costos de limpieza y reparaciones. File corporate tax extension online Protección, Costos de protección. File corporate tax extension online Reparaciones, Costos de limpieza y reparaciones. File corporate tax extension online Reposición, Costos de reposición. File corporate tax extension online Tasaciones, Costos de fotografías y tasaciones. File corporate tax extension online Costos de limpieza, Costos de limpieza y reparaciones. File corporate tax extension online Costos de protección, Costos de protección. File corporate tax extension online Costos de reparación, Costos de limpieza y reparaciones. File corporate tax extension online Costos de reposición, Costos de reposición. File corporate tax extension online D Declaración enmendada, Declaración enmendada. File corporate tax extension online Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. File corporate tax extension online Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. File corporate tax extension online , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. File corporate tax extension online Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. File corporate tax extension online Documentación de la pérdida, Comprobación de las pérdidas por robo. File corporate tax extension online Donaciones en efectivo, Donaciones en efectivo. File corporate tax extension online E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. File corporate tax extension online Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). File corporate tax extension online Expropiaciones forzosas, Expropiaciones forzosas. File corporate tax extension online F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. File corporate tax extension online Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. File corporate tax extension online Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. File corporate tax extension online Formulario 1040, Anexo A, Bienes de uso personal. File corporate tax extension online Formulario 1040, Anexo D, Bienes de uso personal. File corporate tax extension online Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. File corporate tax extension online Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. File corporate tax extension online Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. File corporate tax extension online G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. File corporate tax extension online Reembolsos, Ganancias por reembolsos. File corporate tax extension online Gastos afines, Gastos afines. File corporate tax extension online Gastos imprevistos, Gastos afines. File corporate tax extension online I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. File corporate tax extension online L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. File corporate tax extension online Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. File corporate tax extension online Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. File corporate tax extension online Pérdidas en zonas de desastre, Pérdida de inventario por desastre. File corporate tax extension online Pérdida de madera en pie, Pérdida de madera en pie. File corporate tax extension online Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. File corporate tax extension online Cuándo declarar, Si cambia de idea. File corporate tax extension online (Tabla 3), Tabla 3. File corporate tax extension online Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. File corporate tax extension online Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. File corporate tax extension online Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. File corporate tax extension online , Tabla 3. File corporate tax extension online Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. File corporate tax extension online Pérdidas deducibles, Pérdidas deducibles. File corporate tax extension online Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. File corporate tax extension online Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. File corporate tax extension online Cuándo deducir, Cuándo deducir la pérdida. File corporate tax extension online Tabla 3, Tabla 3. File corporate tax extension online Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. File corporate tax extension online Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. File corporate tax extension online , Pérdidas en Zonas de Desastre Documentación, Documentación. File corporate tax extension online Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. File corporate tax extension online Inventario, Pérdida de inventario por desastre. File corporate tax extension online Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. File corporate tax extension online Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. File corporate tax extension online Plazos Tributarios Aplazados, Zona de desastre con cobertura. File corporate tax extension online Préstamo federal cancelado, Préstamo federal cancelado. File corporate tax extension online Reglas para vivienda principal, Vivienda principal en zona de desastre. File corporate tax extension online , Ganancias. File corporate tax extension online Vivienda inhabitable, Vivienda inhabitable por desastre. File corporate tax extension online Pérdidas en zonas de desastre, Pérdida del inquilino. File corporate tax extension online Pérdidas no deducibles, Pérdidas no deducibles. File corporate tax extension online Pérdidas por hecho fortuito, Tabla 3. File corporate tax extension online Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. File corporate tax extension online Cuándo declarar, Pérdidas. File corporate tax extension online Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. File corporate tax extension online Deterioro progresivo, Deterioro progresivo. File corporate tax extension online Pérdidas deducibles, Pérdidas deducibles. File corporate tax extension online Pérdidas no deducibles, Pérdidas no deducibles. File corporate tax extension online Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. File corporate tax extension online Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. File corporate tax extension online Comprobación de las, Comprobación de las pérdidas por robo. File corporate tax extension online Cuándo declarar, Pérdidas. File corporate tax extension online Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. File corporate tax extension online Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). File corporate tax extension online Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. File corporate tax extension online Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. File corporate tax extension online Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. File corporate tax extension online Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. File corporate tax extension online Cuándo declarar, Pérdida del inquilino. File corporate tax extension online Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. File corporate tax extension online Propiedad de reposición Base de, Base de la propiedad de reposición. File corporate tax extension online Vivienda principal, Vivienda principal repuesta. File corporate tax extension online Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. File corporate tax extension online Reducción de intereses y multas, Reducción de intereses y multas. File corporate tax extension online Reducción de multas, Reducción de intereses y multas. File corporate tax extension online Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. File corporate tax extension online Donaciones en efectivo, Donaciones en efectivo. File corporate tax extension online Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. File corporate tax extension online Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. File corporate tax extension online Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. File corporate tax extension online S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. File corporate tax extension online Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. File corporate tax extension online Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. File corporate tax extension online Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. File corporate tax extension online Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. File corporate tax extension online Sugerencias para la publicación, Comentarios y sugerencias. File corporate tax extension online T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. File corporate tax extension online Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. File corporate tax extension online Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. File corporate tax extension online Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. File corporate tax extension online , Costos de fotografías y tasaciones. File corporate tax extension online V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. File corporate tax extension online Valor sentimental, Valor sentimental. File corporate tax extension online Prev  Up     Home   More Online Publications
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The File Corporate Tax Extension Online

File corporate tax extension online Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. File corporate tax extension online Tax-deferred plans. File corporate tax extension online Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. File corporate tax extension online Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. File corporate tax extension online S. File corporate tax extension online Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. File corporate tax extension online That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. File corporate tax extension online Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. File corporate tax extension online Saving clause. File corporate tax extension online   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. File corporate tax extension online S. File corporate tax extension online citizens) or of the United States to tax its residents or citizens (including U. File corporate tax extension online S. File corporate tax extension online citizens who are residents of the foreign country). File corporate tax extension online This provision is known as the “saving clause. File corporate tax extension online ”   For example, an individual who is a U. File corporate tax extension online S. File corporate tax extension online citizen and a resident of Canada may have dividend income from a U. File corporate tax extension online S. File corporate tax extension online corporation. File corporate tax extension online The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. File corporate tax extension online Even though a resident of Canada, the individual is a U. File corporate tax extension online S. File corporate tax extension online citizen and the saving clause overrides the treaty article that limits the U. File corporate tax extension online S. File corporate tax extension online tax to 15%. File corporate tax extension online    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. File corporate tax extension online Treaty-based position. File corporate tax extension online   If you take the position that any U. File corporate tax extension online S. File corporate tax extension online tax is overruled or otherwise reduced by a U. File corporate tax extension online S. File corporate tax extension online treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. File corporate tax extension online Personal Services A U. File corporate tax extension online S. File corporate tax extension online citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. File corporate tax extension online Income from employment (Article XV). File corporate tax extension online   Income U. File corporate tax extension online S. File corporate tax extension online residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. File corporate tax extension online If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. File corporate tax extension online    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. File corporate tax extension online Example. File corporate tax extension online You are a U. File corporate tax extension online S. File corporate tax extension online resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. File corporate tax extension online During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. File corporate tax extension online Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. File corporate tax extension online Pay received by a U. File corporate tax extension online S. File corporate tax extension online resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. File corporate tax extension online S. File corporate tax extension online resident is exempt from Canadian tax. File corporate tax extension online Income from self-employment (Article VII). File corporate tax extension online   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. File corporate tax extension online This income is treated as business profits, and deductions similar to those allowed under U. File corporate tax extension online S. File corporate tax extension online law are allowable. File corporate tax extension online   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. File corporate tax extension online The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. File corporate tax extension online   You may be considered to have a permanent establishment if you meet certain conditions. File corporate tax extension online For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). File corporate tax extension online Public entertainers (Article XVI). File corporate tax extension online   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. File corporate tax extension online However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. File corporate tax extension online Compensation paid by the U. File corporate tax extension online S. File corporate tax extension online Government (Article XIX). File corporate tax extension online   Wages, salaries, and similar income (other than pensions) paid to a U. File corporate tax extension online S. File corporate tax extension online citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. File corporate tax extension online   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. File corporate tax extension online Students and apprentices (Article XX). File corporate tax extension online   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. File corporate tax extension online The recipient must be or must have been a U. File corporate tax extension online S. File corporate tax extension online resident immediately before visiting Canada. File corporate tax extension online   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. File corporate tax extension online Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. File corporate tax extension online S. File corporate tax extension online residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). File corporate tax extension online Canadian pensions and annuities paid to U. File corporate tax extension online S. File corporate tax extension online residents may be taxed by the United States, but the amount of any pension included in income for U. File corporate tax extension online S. File corporate tax extension online tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. File corporate tax extension online Pensions. File corporate tax extension online   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. File corporate tax extension online It includes pensions paid by private employers and the government for services rendered. File corporate tax extension online   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. File corporate tax extension online   Pensions do not include social security benefits. File corporate tax extension online Roth IRAs. File corporate tax extension online   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. File corporate tax extension online S. File corporate tax extension online tax if paid to a U. File corporate tax extension online S. File corporate tax extension online resident. File corporate tax extension online In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. File corporate tax extension online However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. File corporate tax extension online Tax-deferred plans. File corporate tax extension online   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. File corporate tax extension online S. File corporate tax extension online tax, even if it is not distributed. File corporate tax extension online However, a U. File corporate tax extension online S. File corporate tax extension online citizen or resident can elect to defer U. File corporate tax extension online S. File corporate tax extension online tax on income from the plan until the income is distributed. File corporate tax extension online Form 8891 is used to make the election. File corporate tax extension online Annuities. File corporate tax extension online    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). File corporate tax extension online Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. File corporate tax extension online Special rules. File corporate tax extension online    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. File corporate tax extension online Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. File corporate tax extension online Social security benefits. File corporate tax extension online   U. File corporate tax extension online S. File corporate tax extension online social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. File corporate tax extension online Alimony. File corporate tax extension online   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. File corporate tax extension online S. File corporate tax extension online residents are exempt from Canadian tax. File corporate tax extension online For purposes of U. File corporate tax extension online S. File corporate tax extension online tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. File corporate tax extension online Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. File corporate tax extension online Dividends (Article X). File corporate tax extension online   For Canadian source dividends received by U. File corporate tax extension online S. File corporate tax extension online residents, the Canadian income tax generally may not be more than 15%. File corporate tax extension online   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. File corporate tax extension online However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. File corporate tax extension online   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. File corporate tax extension online Interest (Article XI). File corporate tax extension online   Generally, Canadian source interest received by U. File corporate tax extension online S. File corporate tax extension online residents is exempt from Canadian income tax. File corporate tax extension online   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. File corporate tax extension online Gains from the sale of property (Article XIII). File corporate tax extension online   Generally, gains from the sale of personal property by a U. File corporate tax extension online S. File corporate tax extension online resident having no permanent establishment in Canada are exempt from Canadian income tax. File corporate tax extension online However, the exemption from Canadian tax does not apply to gains realized by U. File corporate tax extension online S. File corporate tax extension online residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. File corporate tax extension online   If the property subject to Canadian tax is a capital asset and was owned by the U. File corporate tax extension online S. File corporate tax extension online resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. File corporate tax extension online Royalties (Article XII). File corporate tax extension online   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. File corporate tax extension online   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. File corporate tax extension online   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. File corporate tax extension online Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. File corporate tax extension online Gambling losses. File corporate tax extension online   Canadian residents may deduct gambling losses in the U. File corporate tax extension online S. File corporate tax extension online against gambling winnings in the U. File corporate tax extension online S. File corporate tax extension online in the same manner as a U. File corporate tax extension online S. File corporate tax extension online resident. File corporate tax extension online Charitable Contributions United States income tax return. File corporate tax extension online   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. File corporate tax extension online Besides being subject to the overall limits applicable to all your charitable contributions under U. File corporate tax extension online S. File corporate tax extension online tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. File corporate tax extension online S. File corporate tax extension online percentage limits on charitable contributions, applied to your Canadian source income. File corporate tax extension online If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. File corporate tax extension online Example. File corporate tax extension online You are a U. File corporate tax extension online S. File corporate tax extension online citizen living in Canada. File corporate tax extension online You have both U. File corporate tax extension online S. File corporate tax extension online and Canadian source income. File corporate tax extension online During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. File corporate tax extension online S. File corporate tax extension online tax law if they were U. File corporate tax extension online S. File corporate tax extension online organizations. File corporate tax extension online To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. File corporate tax extension online S. File corporate tax extension online income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. File corporate tax extension online S. File corporate tax extension online income tax law. File corporate tax extension online Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. File corporate tax extension online S. File corporate tax extension online income tax law. File corporate tax extension online The appropriate percentage limit for U. File corporate tax extension online S. File corporate tax extension online tax purposes is applied to your total adjusted gross income from all sources. File corporate tax extension online Qualified charities. File corporate tax extension online   These Canadian organizations must meet the qualifications that a U. File corporate tax extension online S. File corporate tax extension online charitable organization must meet under U. File corporate tax extension online S. File corporate tax extension online tax law. File corporate tax extension online Usually an organization will notify you if it qualifies. File corporate tax extension online For further information on charitable contributions and the U. File corporate tax extension online S. File corporate tax extension online percentage limits, see Publication 526, Charitable Contributions. File corporate tax extension online Canadian income tax return. File corporate tax extension online   Under certain conditions, contributions to qualified U. File corporate tax extension online S. File corporate tax extension online charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. File corporate tax extension online Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. File corporate tax extension online In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. File corporate tax extension online For detailed discussions of the U. File corporate tax extension online S. File corporate tax extension online income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. File corporate tax extension online See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. File corporate tax extension online S. File corporate tax extension online citizens residing in Canada. File corporate tax extension online Competent Authority Assistance Under Article XXVI, a U. File corporate tax extension online S. File corporate tax extension online citizen or resident may request assistance from the U. File corporate tax extension online S. File corporate tax extension online competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. File corporate tax extension online The U. File corporate tax extension online S. File corporate tax extension online competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. File corporate tax extension online If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. File corporate tax extension online It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. File corporate tax extension online This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. File corporate tax extension online For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. File corporate tax extension online irs. File corporate tax extension online gov/irb/2006-49_IRB/ar13. File corporate tax extension online html. File corporate tax extension online The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. File corporate tax extension online , NW Routing: MA3-322A Washington, D. File corporate tax extension online C. File corporate tax extension online 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. File corporate tax extension online S. File corporate tax extension online taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. File corporate tax extension online This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. File corporate tax extension online For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. File corporate tax extension online Attach your protective claim to your request for competent authority assistance. File corporate tax extension online Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. File corporate tax extension online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. File corporate tax extension online Text of Treaty You can get the text of the U. File corporate tax extension online S. File corporate tax extension online —Canada income tax treaty from: Superintendent of Documents U. File corporate tax extension online S. File corporate tax extension online Government Printing Office P. File corporate tax extension online O. File corporate tax extension online Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. File corporate tax extension online gov. File corporate tax extension online U. File corporate tax extension online S. File corporate tax extension online Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. File corporate tax extension online To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. File corporate tax extension online S. File corporate tax extension online Embassy or consulate. File corporate tax extension online Mail. File corporate tax extension online For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. File corporate tax extension online You can call the IRS for help at (267) 941-1000 (not a toll-free call). File corporate tax extension online Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. File corporate tax extension online The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. File corporate tax extension online S. File corporate tax extension online ) or on the Internet at www. File corporate tax extension online cra-arc. File corporate tax extension online gc. File corporate tax extension online ca. File corporate tax extension online Prev  Up  Next   Home   More Online Publications