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Filing Past Year Tax Returns

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Filing Past Year Tax Returns

Filing past year tax returns 13. Filing past year tax returns   Basis of Property Table of Contents Introduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds Introduction This chapter discusses how to figure your basis in property. Filing past year tax returns It is divided into the following sections. Filing past year tax returns Cost basis. Filing past year tax returns Adjusted basis. Filing past year tax returns Basis other than cost. Filing past year tax returns Your basis is the amount of your investment in property for tax purposes. Filing past year tax returns Use the basis to figure gain or loss on the sale, exchange, or other disposition of property. Filing past year tax returns Also use it to figure deductions for depreciation, amortization, depletion, and casualty losses. Filing past year tax returns If you use property for both business or investment purposes and for personal purposes, you must allocate the basis based on the use. Filing past year tax returns Only the basis allocated to the business or investment use of the property can be depreciated. Filing past year tax returns Your original basis in property is adjusted (increased or decreased) by certain events. Filing past year tax returns For example, if you make improvements to the property, increase your basis. Filing past year tax returns If you take deductions for depreciation or casualty losses, or claim certain credits, reduce your basis. Filing past year tax returns Keep accurate records of all items that affect the basis of your property. Filing past year tax returns For more information on keeping records, see chapter 1. Filing past year tax returns Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 946 How To Depreciate Property Cost Basis The basis of property you buy is usually its cost. Filing past year tax returns The cost is the amount you pay in cash, debt obligations, other property, or services. Filing past year tax returns Your cost also includes amounts you pay for the following items: Sales tax, Freight, Installation and testing, Excise taxes, Legal and accounting fees (when they must be capitalized), Revenue stamps, Recording fees, and Real estate taxes (if you assume liability for the seller). Filing past year tax returns In addition, the basis of real estate and business assets may include other items. Filing past year tax returns Loans with low or no interest. Filing past year tax returns    If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price minus any amount considered to be unstated interest. Filing past year tax returns You generally have unstated interest if your interest rate is less than the applicable federal rate. Filing past year tax returns   For more information, see Unstated Interest and Original Issue Discount (OID) in Publication 537. Filing past year tax returns Real Property Real property, also called real estate, is land and generally anything built on, growing on, or attached to land. Filing past year tax returns If you buy real property, certain fees and other expenses you pay are part of your cost basis in the property. Filing past year tax returns Lump sum purchase. Filing past year tax returns   If you buy buildings and the land on which they stand for a lump sum, allocate the cost basis among the land and the buildings. Filing past year tax returns Allocate the cost basis according to the respective fair market values (FMVs) of the land and buildings at the time of purchase. Filing past year tax returns Figure the basis of each asset by multiplying the lump sum by a fraction. Filing past year tax returns The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. Filing past year tax returns    If you are not certain of the FMVs of the land and buildings, you can allocate the basis according to their assessed values for real estate tax purposes. Filing past year tax returns Fair market value (FMV). Filing past year tax returns   FMV is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. Filing past year tax returns Sales of similar property on or about the same date may be helpful in figuring the FMV of the property. Filing past year tax returns Assumption of mortgage. Filing past year tax returns   If you buy property and assume (or buy the property subject to) an existing mortgage on the property, your basis includes the amount you pay for the property plus the amount to be paid on the mortgage. Filing past year tax returns Settlement costs. Filing past year tax returns   Your basis includes the settlement fees and closing costs you paid for buying the property. Filing past year tax returns (A fee for buying property is a cost that must be paid even if you buy the property for cash. Filing past year tax returns ) Do not include fees and costs for getting a loan on the property in your basis. Filing past year tax returns   The following are some of the settlement fees or closing costs you can include in the basis of your property. Filing past year tax returns Abstract fees (abstract of title fees). Filing past year tax returns Charges for installing utility services. Filing past year tax returns Legal fees (including fees for the title search and preparation of the sales contract and deed). Filing past year tax returns Recording fees. Filing past year tax returns Survey fees. Filing past year tax returns Transfer taxes. Filing past year tax returns Owner's title insurance. Filing past year tax returns Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Filing past year tax returns   Settlement costs do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Filing past year tax returns   The following are some of the settlement fees and closing costs you cannot include in the basis of property. Filing past year tax returns Casualty insurance premiums. Filing past year tax returns Rent for occupancy of the property before closing. Filing past year tax returns Charges for utilities or other services related to occupancy of the property before closing. Filing past year tax returns Charges connected with getting a loan, such as points (discount points, loan origination fees), mortgage insurance premiums, loan assumption fees, cost of a credit report, and fees for an appraisal required by a lender. Filing past year tax returns Fees for refinancing a mortgage. Filing past year tax returns Real estate taxes. Filing past year tax returns   If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. Filing past year tax returns You cannot deduct them as an expense. Filing past year tax returns    If you reimburse the seller for taxes the seller paid for you, you can usually deduct that amount as an expense in the year of purchase. Filing past year tax returns Do not include that amount in the basis of your property. Filing past year tax returns If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. Filing past year tax returns Points. Filing past year tax returns   If you pay points to get a loan (including a mortgage, second mortgage, line of credit, or a home equity loan), do not add the points to the basis of the related property. Filing past year tax returns Generally, you deduct the points over the term of the loan. Filing past year tax returns For more information on how to deduct points, see chapter 23. Filing past year tax returns Points on home mortgage. Filing past year tax returns   Special rules may apply to points you and the seller pay when you get a mortgage to buy your main home. Filing past year tax returns If certain requirements are met, you can deduct the points in full for the year in which they are paid. Filing past year tax returns Reduce the basis of your home by any seller-paid points. Filing past year tax returns Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments (increases and decreases) to the cost basis or basis other than cost (discussed later) of the property. Filing past year tax returns The result is the adjusted basis. Filing past year tax returns Increases to Basis Increase the basis of any property by all items properly added to a capital account. Filing past year tax returns Examples of items that increase basis are shown in Table 13-1. Filing past year tax returns These include the items discussed below. Filing past year tax returns Improvements. Filing past year tax returns   Add to your basis in property the cost of improvements having a useful life of more than 1 year, that increase the value of the property, lengthen its life, or adapt it to a different use. Filing past year tax returns For example, improvements include putting a recreation room in your unfinished basement, adding another bathroom or bedroom, putting up a fence, putting in new plumbing or wiring, installing a new roof, or paving your driveway. Filing past year tax returns Assessments for local improvements. Filing past year tax returns   Add to the basis of property assessments for improvements such as streets and sidewalks if they increase the value of the property assessed. Filing past year tax returns Do not deduct them as taxes. Filing past year tax returns However, you can deduct as taxes assessments for maintenance or repairs, or for meeting interest charges related to the improvements. Filing past year tax returns Example. Filing past year tax returns Your city changes the street in front of your store into an enclosed pedestrian mall and assesses you and other affected property owners for the cost of the conversion. Filing past year tax returns Add the assessment to your property's basis. Filing past year tax returns In this example, the assessment is a depreciable asset. Filing past year tax returns Decreases to Basis Decrease the basis of any property by all items that represent a return of capital for the period during which you held the property. Filing past year tax returns Examples of items that decrease basis are shown in Table 13-1. Filing past year tax returns These include the items discussed below. Filing past year tax returns Table 13-1. Filing past year tax returns Examples of Adjustments to Basis Increases to Basis Decreases to Basis • Capital improvements: • Exclusion from income of   Putting an addition on your home subsidies for energy conservation   Replacing an entire roof measures   Paving your driveway     Installing central air conditioning • Casualty or theft loss deductions   Rewiring your home and insurance reimbursements       • Assessments for local improvements:     Water connections     Extending utility service lines to the property • Postponed gain from the sale of a home   Sidewalks • Alternative motor vehicle credit  (Form 8910)   Roads       • Alternative fuel vehicle refueling     property credit (Form 8911)           • Residential energy credits (Form 5695)       • Casualty losses: • Depreciation and section 179 deduction   Restoring damaged property     • Nontaxable corporate distributions • Legal fees:     Cost of defending and perfecting a title • Certain canceled debt excluded from   Fees for getting a reduction of an assessment income     • Zoning costs • Easements           • Adoption tax benefits Casualty and theft losses. Filing past year tax returns   If you have a casualty or theft loss, decrease the basis in your property by any insurance proceeds or other reimbursement and by any deductible loss not covered by insurance. Filing past year tax returns    You must increase your basis in the property by the amount you spend on repairs that restore the property to its pre-casualty condition. Filing past year tax returns   For more information on casualty and theft losses, see chapter 25. Filing past year tax returns Depreciation and section 179 deduction. Filing past year tax returns   Decrease the basis of your qualifying business property by any section 179 deduction you take and the depreciation you deducted, or could have deducted (including any special depreciation allowance), on your tax returns under the method of depreciation you selected. Filing past year tax returns   For more information about depreciation and the section 179 deduction, see Publication 946 and the Instructions for Form 4562. Filing past year tax returns Example. Filing past year tax returns You owned a duplex used as rental property that cost you $40,000, of which $35,000 was allocated to the building and $5,000 to the land. Filing past year tax returns You added an improvement to the duplex that cost $10,000. Filing past year tax returns In February last year, the duplex was damaged by fire. Filing past year tax returns Up to that time, you had been allowed depreciation of $23,000. Filing past year tax returns You sold some salvaged material for $1,300 and collected $19,700 from your insurance company. Filing past year tax returns You deducted a casualty loss of $1,000 on your income tax return for last year. Filing past year tax returns You spent $19,000 of the insurance proceeds for restoration of the duplex, which was completed this year. Filing past year tax returns You must use the duplex's adjusted basis after the restoration to determine depreciation for the rest of the property's recovery period. Filing past year tax returns Figure the adjusted basis of the duplex as follows: Original cost of duplex $35,000 Addition to duplex 10,000 Total cost of duplex $45,000 Minus: Depreciation 23,000 Adjusted basis before casualty $22,000 Minus: Insurance proceeds $19,700     Deducted casualty loss 1,000     Salvage proceeds 1,300 22,000 Adjusted basis after casualty $-0- Add: Cost of restoring duplex 19,000 Adjusted basis after restoration $19,000 Note. Filing past year tax returns Your basis in the land is its original cost of $5,000. Filing past year tax returns Easements. Filing past year tax returns   The amount you receive for granting an easement is generally considered to be proceeds from the sale of an interest in real property. Filing past year tax returns It reduces the basis of the affected part of the property. Filing past year tax returns If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. Filing past year tax returns   If the gain is on a capital asset, see chapter 16 for information about how to report it. Filing past year tax returns If the gain is on property used in a trade or business, see Publication 544 for information about how to report it. Filing past year tax returns Exclusion of subsidies for energy conservation measures. Filing past year tax returns   You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of an energy conservation measure for a dwelling unit. Filing past year tax returns Reduce the basis of the property for which you received the subsidy by the excluded amount. Filing past year tax returns For more information about this subsidy, see chapter 12. Filing past year tax returns Postponed gain from sale of home. Filing past year tax returns    If you postponed gain from the sale of your main home under rules in effect before May 7, 1997, you must reduce the basis of the home you acquired as a replacement by the amount of the postponed gain. Filing past year tax returns For more information on the rules for the sale of a home, see chapter 15. Filing past year tax returns Basis Other Than Cost There are many times when you cannot use cost as basis. Filing past year tax returns In these cases, the fair market value or the adjusted basis of the property can be used. Filing past year tax returns Fair market value (FMV) and adjusted basis were discussed earlier. Filing past year tax returns Property Received for Services If you receive property for your services, include the FMV of the property in income. Filing past year tax returns The amount you include in income becomes your basis. Filing past year tax returns If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. Filing past year tax returns Restricted property. Filing past year tax returns   If you receive property for your services and the property is subject to certain restrictions, your basis in the property is its FMV when it becomes substantially vested. Filing past year tax returns However, this rule does not apply if you make an election to include in income the FMV of the property at the time it is transferred to you, less any amount you paid for it. Filing past year tax returns Property is substantially vested when it is transferable or when it is not subject to a substantial risk of forfeiture (you do not have a good chance of losing it). Filing past year tax returns For more information, see Restricted Property in Publication 525. Filing past year tax returns Bargain purchases. Filing past year tax returns   A bargain purchase is a purchase of an item for less than its FMV. Filing past year tax returns If, as compensation for services, you buy goods or other property at less than FMV, include the difference between the purchase price and the property's FMV in your income. Filing past year tax returns Your basis in the property is its FMV (your purchase price plus the amount you include in income). Filing past year tax returns   If the difference between your purchase price and the FMV is a qualified employee discount, do not include the difference in income. Filing past year tax returns However, your basis in the property is still its FMV. Filing past year tax returns See Employee Discounts in Publication 15-B. Filing past year tax returns Taxable Exchanges A taxable exchange is one in which the gain is taxable or the loss is deductible. Filing past year tax returns A taxable gain or deductible loss also is known as a recognized gain or loss. Filing past year tax returns If you receive property in exchange for other property in a taxable exchange, the basis of the property you receive is usually its FMV at the time of the exchange. Filing past year tax returns Involuntary Conversions If you receive replacement property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, figure the basis of the replacement property using the basis of the converted property. Filing past year tax returns Similar or related property. Filing past year tax returns   If you receive replacement property similar or related in service or use to the converted property, the replacement property's basis is the same as the converted property's basis on the date of the conversion, with the following adjustments. Filing past year tax returns Decrease the basis by the following. Filing past year tax returns Any loss you recognize on the involuntary conversion. Filing past year tax returns Any money you receive that you do not spend on similar property. Filing past year tax returns Increase the basis by the following. Filing past year tax returns Any gain you recognize on the involuntary conversion. Filing past year tax returns Any cost of acquiring the replacement property. Filing past year tax returns Money or property not similar or related. Filing past year tax returns    If you receive money or property not similar or related in service or use to the converted property, and you buy replacement property similar or related in service or use to the converted property, the basis of the replacement property is its cost decreased by the gain not recognized on the conversion. Filing past year tax returns Example. Filing past year tax returns The state condemned your property. Filing past year tax returns The adjusted basis of the property was $26,000 and the state paid you $31,000 for it. Filing past year tax returns You realized a gain of $5,000 ($31,000 − $26,000). Filing past year tax returns You bought replacement property similar in use to the converted property for $29,000. Filing past year tax returns You recognize a gain of $2,000 ($31,000 − $29,000), the unspent part of the payment from the state. Filing past year tax returns Your unrecognized gain is $3,000, the difference between the $5,000 realized gain and the $2,000 recognized gain. Filing past year tax returns The basis of the replacement property is figured as follows: Cost of replacement property $29,000 Minus: Gain not recognized 3,000 Basis of replacement property $26,000 Allocating the basis. Filing past year tax returns   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. Filing past year tax returns Basis for depreciation. Filing past year tax returns   Special rules apply in determining and depreciating the basis of MACRS property acquired in an involuntary conversion. Filing past year tax returns For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. Filing past year tax returns Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. Filing past year tax returns If you receive property in a nontaxable exchange, its basis is generally the same as the basis of the property you transferred. Filing past year tax returns See Nontaxable Trades in chapter 14. Filing past year tax returns Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. Filing past year tax returns To qualify as a like-kind exchange, the property traded and the property received must be both of the following. Filing past year tax returns Qualifying property. Filing past year tax returns Like-kind property. Filing past year tax returns The basis of the property you receive is generally the same as the adjusted basis of the property you gave up. Filing past year tax returns If you trade property in a like-kind exchange and also pay money, the basis of the property received is the adjusted basis of the property you gave up increased by the money you paid. Filing past year tax returns Qualifying property. Filing past year tax returns   In a like-kind exchange, you must hold for investment or for productive use in your trade or business both the property you give up and the property you receive. Filing past year tax returns Like-kind property. Filing past year tax returns   There must be an exchange of like-kind property. Filing past year tax returns Like-kind properties are properties of the same nature or character, even if they differ in grade or quality. Filing past year tax returns The exchange of real estate for real estate and personal property for similar personal property are exchanges of like-kind property. Filing past year tax returns Example. Filing past year tax returns You trade in an old truck used in your business with an adjusted basis of $1,700 for a new one costing $6,800. Filing past year tax returns The dealer allows you $2,000 on the old truck, and you pay $4,800. Filing past year tax returns This is a like-kind exchange. Filing past year tax returns The basis of the new truck is $6,500 (the adjusted basis of the old one, $1,700, plus the amount you paid, $4,800). Filing past year tax returns If you sell your old truck to a third party for $2,000 instead of trading it in and then buy a new one from the dealer, you have a taxable gain of $300 on the sale (the $2,000 sale price minus the $1,700 adjusted basis). Filing past year tax returns The basis of the new truck is the price you pay the dealer. Filing past year tax returns Partially nontaxable exchanges. Filing past year tax returns   A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like-kind property. Filing past year tax returns The basis of the property you receive is the same as the adjusted basis of the property you gave up, with the following adjustments. Filing past year tax returns Decrease the basis by the following amounts. Filing past year tax returns Any money you receive. Filing past year tax returns Any loss you recognize on the exchange. Filing past year tax returns Increase the basis by the following amounts. Filing past year tax returns Any additional costs you incur. Filing past year tax returns Any gain you recognize on the exchange. Filing past year tax returns If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. Filing past year tax returns Allocation of basis. Filing past year tax returns   If you receive like-kind and unlike properties in the exchange, allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. Filing past year tax returns The rest is the basis of the like-kind property. Filing past year tax returns More information. Filing past year tax returns   See Like-Kind Exchanges in chapter 1 of Publication 544 for more information. Filing past year tax returns Basis for depreciation. Filing past year tax returns   Special rules apply in determining and depreciating the basis of MACRS property acquired in a like-kind exchange. Filing past year tax returns For information, see What Is the Basis of Your Depreciable Property? in chapter 1 of Publication 946. Filing past year tax returns Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse is the same as your spouse's adjusted basis. Filing past year tax returns The same rule applies to a transfer by your former spouse that is incident to divorce. Filing past year tax returns However, for property transferred in trust, adjust your basis for any gain recognized by your spouse or former spouse if the liabilities assumed, plus the liabilities to which the property is subject, are more than the adjusted basis of the property transferred. Filing past year tax returns If the property transferred to you is a series E, series EE, or series I U. Filing past year tax returns S. Filing past year tax returns savings bond, the transferor must include in income the interest accrued to the date of transfer. Filing past year tax returns Your basis in the bond immediately after the transfer is equal to the transferor's basis increased by the interest income includible in the transferor's income. Filing past year tax returns For more information on these bonds, see chapter 7. Filing past year tax returns At the time of the transfer, the transferor must give you the records needed to determine the adjusted basis and holding period of the property as of the date of the transfer. Filing past year tax returns For more information about the transfer of property from a spouse, see chapter 14. Filing past year tax returns Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it. Filing past year tax returns FMV less than donor's adjusted basis. Filing past year tax returns   If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. Filing past year tax returns Your basis for figuring gain is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you held the property. Filing past year tax returns Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustments to basis while you held the property. Filing past year tax returns See Adjusted Basis , earlier. Filing past year tax returns Example. Filing past year tax returns You received an acre of land as a gift. Filing past year tax returns At the time of the gift, the land had an FMV of $8,000. Filing past year tax returns The donor's adjusted basis was $10,000. Filing past year tax returns After you received the property, no events occurred to increase or decrease your basis. Filing past year tax returns If you later sell the property for $12,000, you will have a $2,000 gain because you must use the donor's adjusted basis at the time of the gift ($10,000) as your basis to figure gain. Filing past year tax returns If you sell the property for $7,000, you will have a $1,000 loss because you must use the FMV at the time of the gift ($8,000) as your basis to figure loss. Filing past year tax returns If the sales price is between $8,000 and $10,000, you have neither gain nor loss. Filing past year tax returns Business property. Filing past year tax returns   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deductions is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. Filing past year tax returns FMV equal to or greater than donor's adjusted basis. Filing past year tax returns   If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. Filing past year tax returns Increase your basis by all or part of any gift tax paid, depending on the date of the gift, explained later. Filing past year tax returns   Also, for figuring gain or loss from a sale or other disposition or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis (the donor's adjusted basis) by any required adjustments to basis while you held the property. Filing past year tax returns See Adjusted Basis , earlier. Filing past year tax returns   If you received a gift during the tax year, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it due to the net increase in value of the gift. Filing past year tax returns Figure the increase by multiplying the gift tax paid by a fraction. Filing past year tax returns The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. Filing past year tax returns   The net increase in value of the gift is the FMV of the gift minus the donor's adjusted basis. Filing past year tax returns The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Filing past year tax returns Example. Filing past year tax returns In 2013, you received a gift of property from your mother that had an FMV of $50,000. Filing past year tax returns Her adjusted basis was $20,000. Filing past year tax returns The amount of the gift for gift tax purposes was $36,000 ($50,000 minus the $14,000 annual exclusion). Filing past year tax returns She paid a gift tax of $7,320 on the property. Filing past year tax returns Your basis is $26,076, figured as follows: Fair market value $50,000 Minus: Adjusted basis −20,000 Net increase in value $30,000     Gift tax paid $7,320 Multiplied by ($30,000 ÷ $36,000) × . Filing past year tax returns 83 Gift tax due to net increase in value $6,076 Adjusted basis of property to your mother +20,000 Your basis in the property $26,076 Note. Filing past year tax returns If you received a gift before 1977, your basis in the gift (the donor's adjusted basis) includes any gift tax paid on it. Filing past year tax returns However, your basis cannot exceed the FMV of the gift at the time it was given to you. Filing past year tax returns Inherited Property Your basis in property you inherited from a decedent, who died before January 1, 2010, or after December 31, 2010, is generally one of the following: The FMV of the property at the date of the decedent's death. Filing past year tax returns The FMV on the alternate valuation date if the personal representative for the estate elects to use alternate valuation. Filing past year tax returns The value under the special-use valuation method for real property used in farming or a closely held business if elected for estate tax purposes. Filing past year tax returns The decedent's adjusted basis in land to the extent of the value excluded from the decedent's taxable estate as a qualified conservation easement. Filing past year tax returns If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. Filing past year tax returns For more information, see the instructions to Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. Filing past year tax returns Property inherited from a decedent who died in 2010. Filing past year tax returns   If you inherited property from a decedent who died in 2010, special rules may apply. Filing past year tax returns For more information, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Filing past year tax returns Community property. Filing past year tax returns   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), husband and wife are each usually considered to own half the community property. Filing past year tax returns When either spouse dies, the total value of the community property, even the part belonging to the surviving spouse, generally becomes the basis of the entire property. Filing past year tax returns For this rule to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. Filing past year tax returns Example. Filing past year tax returns You and your spouse owned community property that had a basis of $80,000. Filing past year tax returns When your spouse died, half the FMV of the community interest was includible in your spouse's estate. Filing past year tax returns The FMV of the community interest was $100,000. Filing past year tax returns The basis of your half of the property after the death of your spouse is $50,000 (half of the $100,000 FMV). Filing past year tax returns The basis of the other half to your spouse's heirs is also $50,000. Filing past year tax returns For more information about community property, see Publication 555, Community Property. Filing past year tax returns Property Changed From Personal to Business or Rental Use If you hold property for personal use and then change it to business use or use it to produce rent, you can begin to depreciate the property at the time of the change. Filing past year tax returns To do so, you must figure its basis for depreciation at the time of the change. Filing past year tax returns An example of changing property held for personal use to business or rental use would be renting out your former personal residence. Filing past year tax returns Basis for depreciation. Filing past year tax returns   The basis for depreciation is the lesser of the following amounts. Filing past year tax returns The FMV of the property on the date of the change. Filing past year tax returns Your adjusted basis on the date of the change. Filing past year tax returns Example. Filing past year tax returns Several years ago, you paid $160,000 to have your house built on a lot that cost $25,000. Filing past year tax returns You paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house before changing the property to rental use last year. Filing past year tax returns Because land is not depreciable, you include only the cost of the house when figuring the basis for depreciation. Filing past year tax returns Your adjusted basis in the house when you changed its use was $178,000 ($160,000 + $20,000 − $2,000). Filing past year tax returns On the same date, your property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. Filing past year tax returns The basis for figuring depreciation on the house is its FMV on the date of the change ($165,000) because it is less than your adjusted basis ($178,000). Filing past year tax returns Sale of property. Filing past year tax returns   If you later sell or dispose of property changed to business or rental use, the basis you use will depend on whether you are figuring gain or loss. Filing past year tax returns Gain. Filing past year tax returns   The basis for figuring a gain is your adjusted basis in the property when you sell the property. Filing past year tax returns Example. Filing past year tax returns Assume the same facts as in the previous example except that you sell the property at a gain after being allowed depreciation deductions of $37,500. Filing past year tax returns Your adjusted basis for figuring gain is $165,500 ($178,000 + $25,000 (land) − $37,500). Filing past year tax returns Loss. Filing past year tax returns   Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. Filing past year tax returns Then make adjustments (increases and decreases) for the period after the change in the property's use, as discussed earlier under Adjusted Basis . Filing past year tax returns Example. Filing past year tax returns Assume the same facts as in the previous example, except that you sell the property at a loss after being allowed depreciation deductions of $37,500. Filing past year tax returns In this case, you would start with the FMV on the date of the change to rental use ($180,000), because it is less than the adjusted basis of $203,000 ($178,000 + $25,000 (land)) on that date. Filing past year tax returns Reduce that amount ($180,000) by the depreciation deductions ($37,500). Filing past year tax returns The basis for loss is $142,500 ($180,000 − $37,500). Filing past year tax returns Stocks and Bonds The basis of stocks or bonds you buy generally is the purchase price plus any costs of purchase, such as commissions and recording or transfer fees. Filing past year tax returns If you get stocks or bonds other than by purchase, your basis is usually determined by the FMV or the previous owner's adjusted basis, as discussed earlier. Filing past year tax returns You must adjust the basis of stocks for certain events that occur after purchase. Filing past year tax returns For example, if you receive additional stock from nontaxable stock dividends or stock splits, reduce your basis for each share of stock by dividing the adjusted basis of the old stock by the number of shares of old and new stock. Filing past year tax returns This rule applies only when the additional stock received is identical to the stock held. Filing past year tax returns Also reduce your basis when you receive nontaxable distributions. Filing past year tax returns They are a return of capital. Filing past year tax returns Example. Filing past year tax returns In 2011 you bought 100 shares of XYZ stock for $1,000 or $10 a share. Filing past year tax returns In 2012 you bought 100 shares of XYZ stock for $1,600 or $16 a share. Filing past year tax returns In 2013 XYZ declared a 2-for-1 stock split. Filing past year tax returns You now have 200 shares of stock with a basis of $5 a share and 200 shares with a basis of $8 a share. Filing past year tax returns Other basis. Filing past year tax returns   There are other ways to figure the basis of stocks or bonds depending on how you acquired them. Filing past year tax returns For detailed information, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. Filing past year tax returns Identifying stocks or bonds sold. Filing past year tax returns   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stocks or bonds. Filing past year tax returns If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. Filing past year tax returns For more information about identifying securities you sell, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. Filing past year tax returns Mutual fund shares. Filing past year tax returns   If you sell mutual fund shares you acquired at various times and prices and left on deposit in an account kept by a custodian or agent, you can elect to use an average basis. Filing past year tax returns For more information, see Publication 550. Filing past year tax returns Bond premium. Filing past year tax returns   If you buy a taxable bond at a premium and elect to amortize the premium, reduce the basis of the bond by the amortized premium you deduct each year. Filing past year tax returns See Bond Premium Amortization in chapter 3 of Publication 550 for more information. Filing past year tax returns Although you cannot deduct the premium on a tax-exempt bond, you must amortize the premium each year and reduce your basis in the bond by the amortized amount. Filing past year tax returns Original issue discount (OID) on debt instruments. Filing past year tax returns   You must increase your basis in an OID debt instrument by the OID you include in income for that instrument. Filing past year tax returns See Original Issue Discount (OID) in chapter 7 and Publication 1212, Guide To Original Issue Discount (OID) Instruments. Filing past year tax returns Tax-exempt obligations. Filing past year tax returns    OID on tax-exempt obligations is generally not taxable. Filing past year tax returns However, when you dispose of a tax-exempt obligation issued after September 3, 1982, and acquired after March 1, 1984, you must accrue OID on the obligation to determine its adjusted basis. Filing past year tax returns The accrued OID is added to the basis of the obligation to determine your gain or loss. Filing past year tax returns See chapter 4 of Publication 550. Filing past year tax returns Prev  Up  Next   Home   More Online Publications
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Filing past year tax returns 6. Filing past year tax returns   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Filing past year tax returns Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Filing past year tax returns Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Filing past year tax returns S. Filing past year tax returns Tax Treaties See chapter 7 for information about getting these publications. Filing past year tax returns Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Filing past year tax returns See Table 6-1 at the end of this chapter for a list of these countries. Filing past year tax returns Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Filing past year tax returns If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Filing past year tax returns Treaty benefits generally are available to residents of the United States. Filing past year tax returns They generally are not available to U. Filing past year tax returns S. Filing past year tax returns citizens who do not reside in the United States. Filing past year tax returns However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Filing past year tax returns S. Filing past year tax returns citizens residing in the treaty countries. Filing past year tax returns U. Filing past year tax returns S. Filing past year tax returns citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Filing past year tax returns Certification of U. Filing past year tax returns S. Filing past year tax returns residency. Filing past year tax returns   Use Form 8802, Application for United States Residency Certification, to request certification of U. Filing past year tax returns S. Filing past year tax returns residency for purposes of claiming benefits under a tax treaty. Filing past year tax returns Certification can be requested for the current and any prior calendar years. Filing past year tax returns You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Filing past year tax returns Common Benefits Some common tax treaty benefits are explained below. Filing past year tax returns The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Filing past year tax returns Benefits provided by certain treaties are not provided by others. Filing past year tax returns Personal service income. Filing past year tax returns If you are a U. Filing past year tax returns S. Filing past year tax returns resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Filing past year tax returns Professors and teachers. Filing past year tax returns If you are a U. Filing past year tax returns S. Filing past year tax returns resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Filing past year tax returns Students, trainees, and apprentices. Filing past year tax returns If you are a U. Filing past year tax returns S. Filing past year tax returns resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Filing past year tax returns Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Filing past year tax returns Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Filing past year tax returns Pensions and annuities. Filing past year tax returns If you are a U. Filing past year tax returns S. Filing past year tax returns resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Filing past year tax returns Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Filing past year tax returns Investment income. Filing past year tax returns If you are a U. Filing past year tax returns S. Filing past year tax returns resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Filing past year tax returns Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Filing past year tax returns Tax credit provisions. Filing past year tax returns If you are a U. Filing past year tax returns S. Filing past year tax returns resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Filing past year tax returns Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Filing past year tax returns S. Filing past year tax returns tax on the income. Filing past year tax returns Nondiscrimination provisions. Filing past year tax returns Most U. Filing past year tax returns S. Filing past year tax returns tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Filing past year tax returns S. Filing past year tax returns citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Filing past year tax returns Saving clauses. Filing past year tax returns U. Filing past year tax returns S. Filing past year tax returns treaties contain saving clauses that provide that the treaties do not affect the U. Filing past year tax returns S. Filing past year tax returns taxation of its own citizens and residents. Filing past year tax returns As a result, U. Filing past year tax returns S. Filing past year tax returns citizens and residents generally cannot use the treaty to reduce their U. Filing past year tax returns S. Filing past year tax returns tax liability. Filing past year tax returns However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Filing past year tax returns S. Filing past year tax returns citizens or residents. Filing past year tax returns It is important that you examine the applicable saving clause to determine if an exception applies. Filing past year tax returns More information on treaties. Filing past year tax returns   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Filing past year tax returns Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Filing past year tax returns S. Filing past year tax returns ” appears in the treaty exemption discussions in Publication 901. Filing past year tax returns   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Filing past year tax returns Competent Authority Assistance If you are a U. Filing past year tax returns S. Filing past year tax returns citizen or resident alien, you can request assistance from the U. Filing past year tax returns S. Filing past year tax returns competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Filing past year tax returns You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Filing past year tax returns The U. Filing past year tax returns S. Filing past year tax returns competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Filing past year tax returns Effect of request for assistance. Filing past year tax returns   If your request provides a basis for competent authority assistance, the U. Filing past year tax returns S. Filing past year tax returns competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Filing past year tax returns How to make your request. Filing past year tax returns   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Filing past year tax returns You are denied treaty benefits. Filing past year tax returns Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Filing past year tax returns   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Filing past year tax returns Some of the steps you should consider taking include the following. Filing past year tax returns Filing a protective claim for credit or refund of U. Filing past year tax returns S. Filing past year tax returns taxes. Filing past year tax returns Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Filing past year tax returns Avoiding the lapse or termination of your right to appeal any tax determination. Filing past year tax returns Complying with all applicable procedures for invoking competent authority consideration. Filing past year tax returns Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Filing past year tax returns S. Filing past year tax returns or treaty country tax. Filing past year tax returns Taxpayers can consult with the U. Filing past year tax returns S. Filing past year tax returns competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Filing past year tax returns   The request should contain all essential items of information, including the following items. Filing past year tax returns A reference to the treaty and the treaty provisions on which the request is based. Filing past year tax returns The years and amounts involved in both U. Filing past year tax returns S. Filing past year tax returns dollars and foreign currency. Filing past year tax returns A brief description of the issues for which competent authority assistance is requested. Filing past year tax returns   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Filing past year tax returns Revenue Procedure 2006-54 is available at www. Filing past year tax returns irs. Filing past year tax returns gov/irb/2006-49_IRB/ar13. Filing past year tax returns html. Filing past year tax returns   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Filing past year tax returns S. Filing past year tax returns competent authority assistance under tax treaties. Filing past year tax returns As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Filing past year tax returns    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Filing past year tax returns   In the case of U. Filing past year tax returns S. Filing past year tax returns - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Filing past year tax returns If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Filing past year tax returns Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Filing past year tax returns This table is updated through October 31, 2013. Filing past year tax returns You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Filing past year tax returns You can obtain the text of most U. Filing past year tax returns S. Filing past year tax returns treaties at IRS. Filing past year tax returns gov. Filing past year tax returns You also can request the text of treaties from the Department of Treasury at the following address. Filing past year tax returns Department of Treasury Office of Business and Public Liaison Rm. Filing past year tax returns 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Filing past year tax returns S. Filing past year tax returns Virgin Islands, you can call the IRS at 1-800-829-1040. Filing past year tax returns Table 6–1. Filing past year tax returns List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Filing past year tax returns D. Filing past year tax returns ) Australia TIAS 10773 Dec. Filing past year tax returns 1, 1983 1986-2 C. Filing past year tax returns B. Filing past year tax returns 220 1986-2 C. Filing past year tax returns B. Filing past year tax returns 246 Protocol TIAS Jan. Filing past year tax returns 1, 2004     Austria TIAS Jan. Filing past year tax returns 1, 1999     Bangladesh TIAS Jan. Filing past year tax returns 1, 2007     Barbados TIAS 11090 Jan. Filing past year tax returns 1, 1984 1991-2 C. Filing past year tax returns B. Filing past year tax returns 436 1991-2 C. Filing past year tax returns B. Filing past year tax returns 466 Protocol TIAS Jan. Filing past year tax returns 1, 2005     Belgium TIAS Jan. Filing past year tax returns 1, 2008     Bulgaria TIAS Jan. Filing past year tax returns 1, 2009     Canada2 TIAS 11087 Jan. Filing past year tax returns 1, 1985 1986-2 C. Filing past year tax returns B. Filing past year tax returns 258 1987-2 C. Filing past year tax returns B. Filing past year tax returns 298 Protocol TIAS Jan. Filing past year tax returns 1, 2009     China, People's Republic of TIAS 12065 Jan. Filing past year tax returns 1, 1987 1988-1 C. Filing past year tax returns B. Filing past year tax returns 414 1988-1 C. Filing past year tax returns B. Filing past year tax returns 447 Commonwealth of Independent States3 TIAS 8225 Jan. Filing past year tax returns 1, 1976 1976-2 C. Filing past year tax returns B. Filing past year tax returns 463 1976-2 C. Filing past year tax returns B. Filing past year tax returns 475 Cyprus TIAS 10965 Jan. Filing past year tax returns 1, 1986 1989-2 C. Filing past year tax returns B. Filing past year tax returns 280 1989-2 C. Filing past year tax returns B. Filing past year tax returns 314 Czech Republic TIAS Jan. Filing past year tax returns 1, 1993     Denmark TIAS Jan. Filing past year tax returns 1, 2001     Protocol TIAS Jan. Filing past year tax returns 1, 2008     Egypt TIAS 10149 Jan. Filing past year tax returns 1, 1982 1982-1 C. Filing past year tax returns B. Filing past year tax returns 219 1982-1 C. Filing past year tax returns B. Filing past year tax returns 243 Estonia TIAS Jan. Filing past year tax returns 1, 2000     Finland TIAS 12101 Jan. Filing past year tax returns 1, 1991     Protocol TIAS Jan. Filing past year tax returns 1, 2008     France TIAS Jan. Filing past year tax returns 1, 1996     Protocol TIAS Jan. Filing past year tax returns 1, 2009     Germany TIAS Jan. Filing past year tax returns 1, 1990     Protocol TIAS Jan. Filing past year tax returns 1, 2008     Greece TIAS 2902 Jan. Filing past year tax returns 1, 1953 1958-2 C. Filing past year tax returns B. Filing past year tax returns 1054 T. Filing past year tax returns D. Filing past year tax returns 6109, 1954-2 C. Filing past year tax returns B. Filing past year tax returns 638 Hungary TIAS 9560 Jan. Filing past year tax returns 1, 1980 1980-1 C. Filing past year tax returns B. Filing past year tax returns 333 1980-1 C. Filing past year tax returns B. Filing past year tax returns 354 Iceland TIAS 8151 Jan. Filing past year tax returns 1, 2009     India TIAS Jan. Filing past year tax returns 1, 1991     Indonesia TIAS 11593 Jan. Filing past year tax returns 1, 1990     Ireland TIAS Jan. Filing past year tax returns 1, 1998     Israel TIAS Jan. Filing past year tax returns 1, 1995     Italy TIAS Jan. Filing past year tax returns 1, 2010     Jamaica TIAS 10207 Jan. Filing past year tax returns 1, 1982 1982-1 C. Filing past year tax returns B. Filing past year tax returns 257 1982-1 C. Filing past year tax returns B. Filing past year tax returns 291 Japan TIAS Jan. Filing past year tax returns 1, 2005     Kazakhstan TIAS Jan. Filing past year tax returns 1, 1996     Korea, South TIAS 9506 Jan. Filing past year tax returns 1, 1980 1979-2 C. Filing past year tax returns B. Filing past year tax returns 435 1979-2 C. Filing past year tax returns B. Filing past year tax returns 458 Latvia TIAS Jan. Filing past year tax returns 1, 2000     Lithuania TIAS Jan. Filing past year tax returns 1, 2000     Luxembourg TIAS Jan. Filing past year tax returns 1, 2001     Malta TIAS Jan. Filing past year tax returns 1, 2011     Mexico TIAS Jan. Filing past year tax returns 1,1994     Protocol TIAS Jan. Filing past year tax returns 1, 2004               Table 6–1 (continued). Filing past year tax returns Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Filing past year tax returns D. Filing past year tax returns ) Morocco TIAS 10195 Jan. Filing past year tax returns 1, 1981 1982-2 C. Filing past year tax returns B. Filing past year tax returns 405 1982-2 C. Filing past year tax returns B. Filing past year tax returns 427 Netherlands TIAS Jan. Filing past year tax returns 1, 1994     Protocol TIAS Jan. Filing past year tax returns 1, 2005     New Zealand TIAS 10772 Nov. Filing past year tax returns 2, 1983 1990-2 C. Filing past year tax returns B. Filing past year tax returns 274 1990-2 C. Filing past year tax returns B. Filing past year tax returns 303 Protocol TIAS Jan. Filing past year tax returns 1, 2011     Norway TIAS 7474 Jan. Filing past year tax returns 1, 1971 1973-1 C. Filing past year tax returns B. Filing past year tax returns 669 1973-1 C. Filing past year tax returns B. Filing past year tax returns 693 Protocol TIAS 10205 Jan. Filing past year tax returns 1, 1982 1982-2 C. Filing past year tax returns B. Filing past year tax returns 440 1982-2 C. Filing past year tax returns B. Filing past year tax returns 454 Pakistan TIAS 4232 Jan. Filing past year tax returns 1, 1959 1960-2 C. Filing past year tax returns B. Filing past year tax returns 646 T. Filing past year tax returns D. Filing past year tax returns 6431, 1960-1 C. Filing past year tax returns B. Filing past year tax returns 755 Philippines TIAS 10417 Jan. Filing past year tax returns 1, 1983 1984-2 C. Filing past year tax returns B. Filing past year tax returns 384 1984-2 C. Filing past year tax returns B. Filing past year tax returns 412 Poland TIAS 8486 Jan. Filing past year tax returns 1, 1974 1977-1 C. Filing past year tax returns B. Filing past year tax returns 416 1977-1 C. Filing past year tax returns B. Filing past year tax returns 427 Portugal TIAS Jan. Filing past year tax returns 1, 1996     Romania TIAS 8228 Jan. Filing past year tax returns 1, 1974 1976-2 C. Filing past year tax returns B. Filing past year tax returns 492 1976-2 C. Filing past year tax returns B. Filing past year tax returns 504 Russia TIAS Jan. Filing past year tax returns 1, 1994     Slovak Republic TIAS Jan. Filing past year tax returns 1, 1993     Slovenia TIAS Jan. Filing past year tax returns 1, 2002     South Africa TIAS Jan. Filing past year tax returns 1, 1998     Spain TIAS Jan. Filing past year tax returns 1, 1991     Sri Lanka TIAS Jan. Filing past year tax returns 1, 2004     Sweden TIAS Jan. Filing past year tax returns 1, 1996     Protocol TIAS Jan. Filing past year tax returns 1, 2007     Switzerland TIAS Jan. Filing past year tax returns 1, 1998     Thailand TIAS Jan. Filing past year tax returns 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Filing past year tax returns 1, 1970 1971-2 C. Filing past year tax returns B. Filing past year tax returns 479   Tunisia TIAS Jan. Filing past year tax returns 1, 1990     Turkey TIAS Jan. Filing past year tax returns 1, 1998     Ukraine TIAS Jan. Filing past year tax returns 1, 2001     United Kingdom TIAS Jan. Filing past year tax returns 1, 2004     Venezuela TIAS Jan. Filing past year tax returns 1, 2000      1(TIAS) — Treaties and Other International Act Series. Filing past year tax returns  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Filing past year tax returns 3The U. Filing past year tax returns S. Filing past year tax returns -U. Filing past year tax returns S. Filing past year tax returns S. Filing past year tax returns R. Filing past year tax returns income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Filing past year tax returns Prev  Up  Next   Home   More Online Publications