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Https taxes hrblock com hrblock login updatepassword hrbx 6. Https taxes hrblock com hrblock login updatepassword hrbx   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. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx Tax Treaties See chapter 7 for information about getting these publications. Https taxes hrblock com hrblock login updatepassword hrbx Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Https taxes hrblock com hrblock login updatepassword hrbx See Table 6-1 at the end of this chapter for a list of these countries. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Treaty benefits generally are available to residents of the United States. Https taxes hrblock com hrblock login updatepassword hrbx They generally are not available to U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens who do not reside in the United States. Https taxes hrblock com hrblock login updatepassword hrbx However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens residing in the treaty countries. Https taxes hrblock com hrblock login updatepassword hrbx U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Https taxes hrblock com hrblock login updatepassword hrbx Certification of U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx residency. Https taxes hrblock com hrblock login updatepassword hrbx   Use Form 8802, Application for United States Residency Certification, to request certification of U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx residency for purposes of claiming benefits under a tax treaty. Https taxes hrblock com hrblock login updatepassword hrbx Certification can be requested for the current and any prior calendar years. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Common Benefits Some common tax treaty benefits are explained below. Https taxes hrblock com hrblock login updatepassword hrbx The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Https taxes hrblock com hrblock login updatepassword hrbx Benefits provided by certain treaties are not provided by others. Https taxes hrblock com hrblock login updatepassword hrbx Personal service income. Https taxes hrblock com hrblock login updatepassword hrbx If you are a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Professors and teachers. Https taxes hrblock com hrblock login updatepassword hrbx If you are a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Students, trainees, and apprentices. Https taxes hrblock com hrblock login updatepassword hrbx If you are a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Pensions and annuities. Https taxes hrblock com hrblock login updatepassword hrbx If you are a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Investment income. Https taxes hrblock com hrblock login updatepassword hrbx If you are a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Https taxes hrblock com hrblock login updatepassword hrbx Tax credit provisions. Https taxes hrblock com hrblock login updatepassword hrbx If you are a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax on the income. Https taxes hrblock com hrblock login updatepassword hrbx Nondiscrimination provisions. Https taxes hrblock com hrblock login updatepassword hrbx Most U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Https taxes hrblock com hrblock login updatepassword hrbx Saving clauses. Https taxes hrblock com hrblock login updatepassword hrbx U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx treaties contain saving clauses that provide that the treaties do not affect the U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx taxation of its own citizens and residents. Https taxes hrblock com hrblock login updatepassword hrbx As a result, U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens and residents generally cannot use the treaty to reduce their U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx tax liability. Https taxes hrblock com hrblock login updatepassword hrbx However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizens or residents. Https taxes hrblock com hrblock login updatepassword hrbx It is important that you examine the applicable saving clause to determine if an exception applies. Https taxes hrblock com hrblock login updatepassword hrbx More information on treaties. Https taxes hrblock com hrblock login updatepassword hrbx   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. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx ” appears in the treaty exemption discussions in Publication 901. Https taxes hrblock com hrblock login updatepassword hrbx   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Https taxes hrblock com hrblock login updatepassword hrbx Competent Authority Assistance If you are a U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx citizen or resident alien, you can request assistance from the U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Https taxes hrblock com hrblock login updatepassword hrbx The U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Https taxes hrblock com hrblock login updatepassword hrbx Effect of request for assistance. Https taxes hrblock com hrblock login updatepassword hrbx   If your request provides a basis for competent authority assistance, the U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Https taxes hrblock com hrblock login updatepassword hrbx How to make your request. Https taxes hrblock com hrblock login updatepassword hrbx   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Https taxes hrblock com hrblock login updatepassword hrbx You are denied treaty benefits. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx   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. Https taxes hrblock com hrblock login updatepassword hrbx Some of the steps you should consider taking include the following. Https taxes hrblock com hrblock login updatepassword hrbx Filing a protective claim for credit or refund of U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx taxes. Https taxes hrblock com hrblock login updatepassword hrbx Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Https taxes hrblock com hrblock login updatepassword hrbx Avoiding the lapse or termination of your right to appeal any tax determination. Https taxes hrblock com hrblock login updatepassword hrbx Complying with all applicable procedures for invoking competent authority consideration. Https taxes hrblock com hrblock login updatepassword hrbx Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx or treaty country tax. Https taxes hrblock com hrblock login updatepassword hrbx Taxpayers can consult with the U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Https taxes hrblock com hrblock login updatepassword hrbx   The request should contain all essential items of information, including the following items. Https taxes hrblock com hrblock login updatepassword hrbx A reference to the treaty and the treaty provisions on which the request is based. Https taxes hrblock com hrblock login updatepassword hrbx The years and amounts involved in both U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx dollars and foreign currency. Https taxes hrblock com hrblock login updatepassword hrbx A brief description of the issues for which competent authority assistance is requested. Https taxes hrblock com hrblock login updatepassword hrbx   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Https taxes hrblock com hrblock login updatepassword hrbx Revenue Procedure 2006-54 is available at www. Https taxes hrblock com hrblock login updatepassword hrbx irs. Https taxes hrblock com hrblock login updatepassword hrbx gov/irb/2006-49_IRB/ar13. Https taxes hrblock com hrblock login updatepassword hrbx html. Https taxes hrblock com hrblock login updatepassword hrbx   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx competent authority assistance under tax treaties. Https taxes hrblock com hrblock login updatepassword hrbx As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Https taxes hrblock com hrblock login updatepassword hrbx    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. Https taxes hrblock com hrblock login updatepassword hrbx   In the case of U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Https taxes hrblock com hrblock login updatepassword hrbx This table is updated through October 31, 2013. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx You can obtain the text of most U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx treaties at IRS. Https taxes hrblock com hrblock login updatepassword hrbx gov. Https taxes hrblock com hrblock login updatepassword hrbx You also can request the text of treaties from the Department of Treasury at the following address. Https taxes hrblock com hrblock login updatepassword hrbx Department of Treasury Office of Business and Public Liaison Rm. Https taxes hrblock com hrblock login updatepassword hrbx 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. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx Virgin Islands, you can call the IRS at 1-800-829-1040. Https taxes hrblock com hrblock login updatepassword hrbx Table 6–1. Https taxes hrblock com hrblock login updatepassword hrbx List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Https taxes hrblock com hrblock login updatepassword hrbx D. Https taxes hrblock com hrblock login updatepassword hrbx ) Australia TIAS 10773 Dec. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1983 1986-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 220 1986-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 246 Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2004     Austria TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1999     Bangladesh TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2007     Barbados TIAS 11090 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1984 1991-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 436 1991-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 466 Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2005     Belgium TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2008     Bulgaria TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2009     Canada2 TIAS 11087 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1985 1986-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 258 1987-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 298 Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2009     China, People's Republic of TIAS 12065 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1987 1988-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 414 1988-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 447 Commonwealth of Independent States3 TIAS 8225 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1976 1976-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 463 1976-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 475 Cyprus TIAS 10965 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1986 1989-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 280 1989-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 314 Czech Republic TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1993     Denmark TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2001     Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2008     Egypt TIAS 10149 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1982 1982-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 219 1982-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 243 Estonia TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2000     Finland TIAS 12101 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1991     Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2008     France TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1996     Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2009     Germany TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1990     Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2008     Greece TIAS 2902 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1953 1958-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 1054 T. Https taxes hrblock com hrblock login updatepassword hrbx D. Https taxes hrblock com hrblock login updatepassword hrbx 6109, 1954-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 638 Hungary TIAS 9560 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1980 1980-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 333 1980-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 354 Iceland TIAS 8151 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2009     India TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1991     Indonesia TIAS 11593 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1990     Ireland TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1998     Israel TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1995     Italy TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2010     Jamaica TIAS 10207 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1982 1982-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 257 1982-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 291 Japan TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2005     Kazakhstan TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1996     Korea, South TIAS 9506 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1980 1979-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 435 1979-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 458 Latvia TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2000     Lithuania TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2000     Luxembourg TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2001     Malta TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2011     Mexico TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1,1994     Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2004               Table 6–1 (continued). Https taxes hrblock com hrblock login updatepassword hrbx Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Https taxes hrblock com hrblock login updatepassword hrbx D. Https taxes hrblock com hrblock login updatepassword hrbx ) Morocco TIAS 10195 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1981 1982-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 405 1982-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 427 Netherlands TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1994     Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2005     New Zealand TIAS 10772 Nov. Https taxes hrblock com hrblock login updatepassword hrbx 2, 1983 1990-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 274 1990-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 303 Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2011     Norway TIAS 7474 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1971 1973-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 669 1973-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 693 Protocol TIAS 10205 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1982 1982-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 440 1982-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 454 Pakistan TIAS 4232 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1959 1960-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 646 T. Https taxes hrblock com hrblock login updatepassword hrbx D. Https taxes hrblock com hrblock login updatepassword hrbx 6431, 1960-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 755 Philippines TIAS 10417 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1983 1984-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 384 1984-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 412 Poland TIAS 8486 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1974 1977-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 416 1977-1 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 427 Portugal TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1996     Romania TIAS 8228 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1974 1976-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 492 1976-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 504 Russia TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1994     Slovak Republic TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1993     Slovenia TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2002     South Africa TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1998     Spain TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1991     Sri Lanka TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2004     Sweden TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1996     Protocol TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2007     Switzerland TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1998     Thailand TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1970 1971-2 C. Https taxes hrblock com hrblock login updatepassword hrbx B. Https taxes hrblock com hrblock login updatepassword hrbx 479   Tunisia TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1990     Turkey TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 1998     Ukraine TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2001     United Kingdom TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2004     Venezuela TIAS Jan. Https taxes hrblock com hrblock login updatepassword hrbx 1, 2000      1(TIAS) — Treaties and Other International Act Series. Https taxes hrblock com hrblock login updatepassword hrbx  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Https taxes hrblock com hrblock login updatepassword hrbx 3The U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx -U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx R. Https taxes hrblock com hrblock login updatepassword hrbx income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Https taxes hrblock com hrblock login updatepassword hrbx Prev  Up  Next   Home   More Online Publications
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Https taxes hrblock com hrblock login updatepassword hrbx Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Https taxes hrblock com hrblock login updatepassword hrbx However, you can still choose to use the previous carryback period. Https taxes hrblock com hrblock login updatepassword hrbx You also can choose not to carry back an NOL and only carry it forward. Https taxes hrblock com hrblock login updatepassword hrbx Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Https taxes hrblock com hrblock login updatepassword hrbx The instructions for this form will be revised to reflect the new law. Https taxes hrblock com hrblock login updatepassword hrbx Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Https taxes hrblock com hrblock login updatepassword hrbx A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Https taxes hrblock com hrblock login updatepassword hrbx Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Https taxes hrblock com hrblock login updatepassword hrbx Other 2001 Changes Other changes are discussed in the following chapters. Https taxes hrblock com hrblock login updatepassword hrbx Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Https taxes hrblock com hrblock login updatepassword hrbx You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Https taxes hrblock com hrblock login updatepassword hrbx This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Https taxes hrblock com hrblock login updatepassword hrbx Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Https taxes hrblock com hrblock login updatepassword hrbx Eligible educator. Https taxes hrblock com hrblock login updatepassword hrbx   You are an eligible educator if, for the tax year, you meet the following requirements. Https taxes hrblock com hrblock login updatepassword hrbx You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Https taxes hrblock com hrblock login updatepassword hrbx You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Https taxes hrblock com hrblock login updatepassword hrbx Qualified expenses. Https taxes hrblock com hrblock login updatepassword hrbx   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Https taxes hrblock com hrblock login updatepassword hrbx For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Https taxes hrblock com hrblock login updatepassword hrbx   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Https taxes hrblock com hrblock login updatepassword hrbx The interest on qualified U. Https taxes hrblock com hrblock login updatepassword hrbx S. Https taxes hrblock com hrblock login updatepassword hrbx savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Https taxes hrblock com hrblock login updatepassword hrbx Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Https taxes hrblock com hrblock login updatepassword hrbx This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Https taxes hrblock com hrblock login updatepassword hrbx Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Https taxes hrblock com hrblock login updatepassword hrbx Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Https taxes hrblock com hrblock login updatepassword hrbx Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Https taxes hrblock com hrblock login updatepassword hrbx Before 2003, the amounts were $200 and $400. Https taxes hrblock com hrblock login updatepassword hrbx The same rule applies for the exclusion of employer-provided dependent care benefits. Https taxes hrblock com hrblock login updatepassword hrbx For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Https taxes hrblock com hrblock login updatepassword hrbx Prev  Up  Next   Home   More Online Publications