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Income Tax Forms 2011

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Income Tax Forms 2011

Income tax forms 2011 Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Income tax forms 2011 Tax questions. Income tax forms 2011 Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. Income tax forms 2011  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. Income tax forms 2011 irs. Income tax forms 2011 gov/pub4681. Income tax forms 2011 Photographs of missing children. Income tax forms 2011   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax forms 2011 Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Income tax forms 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax forms 2011 Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Income tax forms 2011 Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. Income tax forms 2011 Note. Income tax forms 2011 This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. Income tax forms 2011 ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. Income tax forms 2011 These exceptions are discussed later under Exceptions . Income tax forms 2011 Sometimes a canceled debt may be excluded from your income. Income tax forms 2011 But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. Income tax forms 2011 ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . Income tax forms 2011 Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. Income tax forms 2011 These remedies allow the lender to seize or sell the property securing the loan. Income tax forms 2011 When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. Income tax forms 2011 Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. Income tax forms 2011 Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . Income tax forms 2011 Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. Income tax forms 2011 Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . Income tax forms 2011 This publication also includes detailed examples with filled-in forms. Income tax forms 2011 Comments and suggestions. Income tax forms 2011    We welcome your comments about this publication and your suggestions for future editions. Income tax forms 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax forms 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax forms 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax forms 2011   You can send your comments from www. Income tax forms 2011 irs. Income tax forms 2011 gov/formspubs. Income tax forms 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Income tax forms 2011   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Income tax forms 2011 Ordering forms and publications. Income tax forms 2011    Visit www. Income tax forms 2011 irs. Income tax forms 2011 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Income tax forms 2011 Internal Revenue Service 1201 N. Income tax forms 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax forms 2011    If you have a tax question, check the information available on IRS. Income tax forms 2011 gov or call 1-800-829-1040. Income tax forms 2011 We cannot answer tax questions sent to either of the above addresses. Income tax forms 2011 Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. Income tax forms 2011 Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. Income tax forms 2011 These examples do not cover every situation but are intended to provide general guidance for the most common situations. Income tax forms 2011 Nonbusiness credit card debt cancellation. Income tax forms 2011    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Income tax forms 2011 You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Income tax forms 2011 If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Income tax forms 2011 Personal vehicle repossession. Income tax forms 2011    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. Income tax forms 2011 This is explained in chapter 2 . Income tax forms 2011 If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Income tax forms 2011 You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Income tax forms 2011 If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Income tax forms 2011 Main home foreclosure or abandonment. Income tax forms 2011    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. Income tax forms 2011 Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. Income tax forms 2011 If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Income tax forms 2011 Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. Income tax forms 2011 Main home loan modification (workout agreement). Income tax forms 2011    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Income tax forms 2011 If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. Income tax forms 2011 Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. Income tax forms 2011 Prev  Up  Next   Home   More Online Publications
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The Income Tax Forms 2011

Income tax forms 2011 9. Income tax forms 2011   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Income tax forms 2011 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Income tax forms 2011 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Income tax forms 2011 See Table 9-1 for a list of tax treaty countries. Income tax forms 2011 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Income tax forms 2011 See Income Entitled to Tax Treaty Benefits in chapter 8. Income tax forms 2011 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Income tax forms 2011 Useful Items - You may want to see: Publication 901 U. Income tax forms 2011 S. Income tax forms 2011 Tax Treaties Form (and Instructions) 1040NR U. Income tax forms 2011 S. Income tax forms 2011 Nonresident Alien Income Tax Return 1040NR-EZ U. Income tax forms 2011 S. Income tax forms 2011 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Income tax forms 2011 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Income tax forms 2011 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Income tax forms 2011 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Income tax forms 2011 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Income tax forms 2011 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Income tax forms 2011 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Income tax forms 2011 Example. Income tax forms 2011 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Income tax forms 2011 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Income tax forms 2011 His dividends are not effectively connected with that business. Income tax forms 2011 He has no deductions other than his own personal exemption. Income tax forms 2011 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Income tax forms 2011 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Income tax forms 2011 The conditions for claiming the exemptions vary under each tax treaty. Income tax forms 2011 For more information about the conditions under a particular tax treaty, see Publication 901. Income tax forms 2011 Or, you may download the complete text of most U. Income tax forms 2011 S. Income tax forms 2011 tax treaties at IRS. Income tax forms 2011 gov. Income tax forms 2011 Technical explanations for many of those treaties are also available at that site. Income tax forms 2011 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Income tax forms 2011 These types of income may be exempt from U. Income tax forms 2011 S. Income tax forms 2011 tax or may be subject to a reduced rate of tax. Income tax forms 2011 For more information, see Publication 901 or the applicable tax treaty. Income tax forms 2011 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Income tax forms 2011 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Income tax forms 2011 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Income tax forms 2011 Spending part of a day in the United States counts as a day of presence. Income tax forms 2011 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Income tax forms 2011 Note. Income tax forms 2011 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Income tax forms 2011 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Income tax forms 2011 S. Income tax forms 2011 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Income tax forms 2011 Many treaties also provide an exemption for engaging in research. Income tax forms 2011 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Income tax forms 2011 A substantial part of that person's time must be devoted to those duties. Income tax forms 2011 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Income tax forms 2011 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax forms 2011 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Income tax forms 2011 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Income tax forms 2011 However, a difference exists among treaties as to who qualifies for this benefit. Income tax forms 2011 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Income tax forms 2011 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Income tax forms 2011 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Income tax forms 2011 Chapter 10 of this publication also has information for employees of foreign governments. Income tax forms 2011 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Income tax forms 2011 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Income tax forms 2011 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Income tax forms 2011 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Income tax forms 2011 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Income tax forms 2011 Generally, gains from the sale or exchange of real property located in the United States are taxable. Income tax forms 2011 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Income tax forms 2011 U. Income tax forms 2011 S. Income tax forms 2011 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Income tax forms 2011 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Income tax forms 2011 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Income tax forms 2011 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Income tax forms 2011 See Reporting Treaty Benefits Claimed . Income tax forms 2011 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax forms 2011 S. Income tax forms 2011 tax under the treaty. Income tax forms 2011 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Income tax forms 2011 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax forms 2011 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax forms 2011 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax forms 2011 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Income tax forms 2011 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Income tax forms 2011 Include this tax on Form 1040, line 61. Income tax forms 2011 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Income tax forms 2011 Example. Income tax forms 2011 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Income tax forms 2011 S. Income tax forms 2011 -France income tax treaty, receives French social security benefits. Income tax forms 2011 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Income tax forms 2011 Mr. Income tax forms 2011 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Income tax forms 2011 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Income tax forms 2011 S. Income tax forms 2011 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Income tax forms 2011 S. Income tax forms 2011 income tax purposes as if they were received under the social security legislation of the United States. Income tax forms 2011 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Income tax forms 2011 You are not required to file a Form 8833 for those benefits. Income tax forms 2011 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Income tax forms 2011 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Income tax forms 2011 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Income tax forms 2011 S. Income tax forms 2011 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Income tax forms 2011 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Income tax forms 2011 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Income tax forms 2011 S. Income tax forms 2011 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Income tax forms 2011 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Income tax forms 2011 Saving clause. Income tax forms 2011   Most tax treaties have a saving clause. Income tax forms 2011 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Income tax forms 2011 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Income tax forms 2011 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Income tax forms 2011 Read the treaty to find out if it has a saving clause and an exception to it. Income tax forms 2011 Time limit for claiming treaty exemptions. Income tax forms 2011   Many treaties limit the number of years you can claim a treaty exemption. Income tax forms 2011 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Income tax forms 2011 Once you reach this limit, you can no longer claim the treaty exemption. Income tax forms 2011 See the treaty or Publication 901 for the time limits that apply. Income tax forms 2011 How to report income on your tax return. Income tax forms 2011   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Income tax forms 2011 S. Income tax forms 2011 tax under the treaty. Income tax forms 2011 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Income tax forms 2011 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Income tax forms 2011 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Income tax forms 2011 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Income tax forms 2011 Example. Income tax forms 2011 Mr. Income tax forms 2011 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Income tax forms 2011 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Income tax forms 2011 S. Income tax forms 2011 tax in those years under Article 20 of the U. Income tax forms 2011 S. Income tax forms 2011 -People's Republic of China income tax treaty. Income tax forms 2011 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Income tax forms 2011 Even though Mr. Income tax forms 2011 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Income tax forms 2011 S. Income tax forms 2011 -People's Republic of China treaty dated April 30, 1984. Income tax forms 2011 Mr. Income tax forms 2011 Yu should submit Form W-9 and the required statement to the payor. Income tax forms 2011 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Income tax forms 2011 See below, for the situations where you are not required to file Form 8833. Income tax forms 2011 You must file a U. Income tax forms 2011 S. Income tax forms 2011 tax return and Form 8833 if you claim the following treaty benefits. Income tax forms 2011 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Income tax forms 2011 S. Income tax forms 2011 real property interest based on a treaty. Income tax forms 2011 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Income tax forms 2011 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Income tax forms 2011 These are the more common situations for which Form 8833 is required. Income tax forms 2011 Exceptions. Income tax forms 2011   You do not have to file Form 8833 for any of the following situations. Income tax forms 2011 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Income tax forms 2011 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Income tax forms 2011 This includes taxable scholarship and fellowship grants. Income tax forms 2011 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Income tax forms 2011 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Income tax forms 2011 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Income tax forms 2011 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Income tax forms 2011 S. Income tax forms 2011 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Income tax forms 2011 S. Income tax forms 2011 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Income tax forms 2011 S. Income tax forms 2011 financial institution, qualified intermediary, or withholding foreign partnership or trust. Income tax forms 2011 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Income tax forms 2011 Penalty for failure to provide required information on Form 8833. Income tax forms 2011   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Income tax forms 2011 Additional information. Income tax forms 2011   For additional information, see section 301. Income tax forms 2011 6114-1(c) of the Income Tax Regulations. Income tax forms 2011 Table 9-1. Income tax forms 2011 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Income tax forms 2011 D. Income tax forms 2011 ) Australia TIAS 10773 Dec. Income tax forms 2011 1, 1983 1986-2 C. Income tax forms 2011 B. Income tax forms 2011 220 1986-2 C. Income tax forms 2011 B. Income tax forms 2011 246 Protocol TIAS Jan. Income tax forms 2011 1, 2004     Austria TIAS Jan. Income tax forms 2011 1, 1999     Bangladesh TIAS Jan. Income tax forms 2011 1, 2007     Barbados TIAS 11090 Jan. Income tax forms 2011 1, 1984 1991-2 C. Income tax forms 2011 B. Income tax forms 2011 436 1991-2 C. Income tax forms 2011 B. Income tax forms 2011 466 Protocol TIAS Jan. Income tax forms 2011 1, 1994     Protocol TIAS Jan. Income tax forms 2011 1, 2005     Belgium TIAS Jan. Income tax forms 2011 1, 2008     Bulgaria TIAS Jan. Income tax forms 2011 1, 2009     Canada2 TIAS 11087 Jan. Income tax forms 2011 1, 1985 1986-2 C. Income tax forms 2011 B. Income tax forms 2011 258 1987-2 C. Income tax forms 2011 B. Income tax forms 2011 298 Protocol TIAS Jan. Income tax forms 2011 1, 1996     Protocol TIAS Dec. Income tax forms 2011 16, 1997     Protocol TIAS Jan. Income tax forms 2011 1, 2009     China, People's Republic of TIAS 12065 Jan. Income tax forms 2011 1, 1987 1988-1 C. Income tax forms 2011 B. Income tax forms 2011 414 1988-1 C. Income tax forms 2011 B. Income tax forms 2011 447 Commonwealth of Independent States3 TIAS 8225 Jan. Income tax forms 2011 1, 1976 1976-2 C. Income tax forms 2011 B. Income tax forms 2011 463 1976-2 C. Income tax forms 2011 B. Income tax forms 2011 475 Cyprus TIAS 10965 Jan. Income tax forms 2011 1, 1986 1989-2 C. Income tax forms 2011 B. Income tax forms 2011 280 1989-2 C. Income tax forms 2011 B. Income tax forms 2011 314 Czech Republic TIAS Jan. Income tax forms 2011 1, 1993     Denmark TIAS Jan. Income tax forms 2011 1, 2001     Protocol TIAS Jan. Income tax forms 2011 1, 2008     Egypt TIAS 10149 Jan. Income tax forms 2011 1, 1982 1982-1 C. Income tax forms 2011 B. Income tax forms 2011 219 1982-1 C. Income tax forms 2011 B. Income tax forms 2011 243 Estonia TIAS Jan. Income tax forms 2011 1, 2000     Finland TIAS 12101 Jan. Income tax forms 2011 1, 1991     Protocol TIAS Jan. Income tax forms 2011 1, 2008     France TIAS Jan. Income tax forms 2011 1, 1996     Protocol TIAS Jan. Income tax forms 2011 1, 2007     Protocol TIAS Jan. Income tax forms 2011 1, 2010     Germany TIAS Jan. Income tax forms 2011 1, 1990     Protocol TIAS Jan. Income tax forms 2011 1, 2008     Greece TIAS 2902 Jan. Income tax forms 2011 1, 1953 1958-2 C. Income tax forms 2011 B. Income tax forms 2011 1054 T. Income tax forms 2011 D. Income tax forms 2011 6109, 1954-2 C. Income tax forms 2011 B. Income tax forms 2011 638 Hungary TIAS 9560 Jan. Income tax forms 2011 1, 1980 1980-1 C. Income tax forms 2011 B. Income tax forms 2011 333 1980-1 C. Income tax forms 2011 B. Income tax forms 2011 354 Iceland TIAS Jan. Income tax forms 2011 1, 2009     India TIAS Jan. Income tax forms 2011 1, 1991     Indonesia TIAS 11593 Jan. Income tax forms 2011 1, 1990     Ireland TIAS Jan. Income tax forms 2011 1, 1998     Israel TIAS Jan. Income tax forms 2011 1, 1995     Italy TIAS Jan. Income tax forms 2011 1, 2010     Jamaica TIAS 10207 Jan. Income tax forms 2011 1, 1982 1982-1 C. Income tax forms 2011 B. Income tax forms 2011 257 1982-1 C. Income tax forms 2011 B. Income tax forms 2011 291 Japan TIAS Jan. Income tax forms 2011 1, 2005     Kazakhstan TIAS Jan. Income tax forms 2011 1, 1996     Korea, South TIAS 9506 Jan. Income tax forms 2011 1, 1980 1979-2 C. Income tax forms 2011 B. Income tax forms 2011 435 1979-2 C. Income tax forms 2011 B. Income tax forms 2011 458 Latvia TIAS Jan. Income tax forms 2011 1, 2000     Lithuania TIAS Jan. Income tax forms 2011 1, 2000     Luxembourg TIAS Jan. Income tax forms 2011 1, 2001     Malta TIAS Jan. Income tax forms 2011 1, 2011     Mexico TIAS Jan. Income tax forms 2011 1, 1994 1994-2 C. Income tax forms 2011 B. Income tax forms 2011 424 1994-2 C. Income tax forms 2011 B. Income tax forms 2011 489 Protocol TIAS Oct. Income tax forms 2011 26, 1995     Protocol TIAS Jan. Income tax forms 2011 1, 2004     Morocco TIAS 10195 Jan. Income tax forms 2011 1, 1981 1982-2 C. Income tax forms 2011 B. Income tax forms 2011 405 1982-2 C. Income tax forms 2011 B. Income tax forms 2011 427 Netherlands TIAS Jan. Income tax forms 2011 1, 1994     Protocol TIAS Jan. Income tax forms 2011 1, 2005     New Zealand TIAS 10772 Nov. Income tax forms 2011 2, 1983 1990-2 C. Income tax forms 2011 B. Income tax forms 2011 274 1990-2 C. Income tax forms 2011 B. Income tax forms 2011 303 Protocol TIAS Jan. Income tax forms 2011 1, 2011     Norway TIAS 7474 Jan. Income tax forms 2011 1, 1971 1973-1 C. Income tax forms 2011 B. Income tax forms 2011 669 1973-1 C. Income tax forms 2011 B. Income tax forms 2011 693 Protocol TIAS 10205 Jan. Income tax forms 2011 1, 1982 1982-2 C. Income tax forms 2011 B. Income tax forms 2011 440 1982-2 C. Income tax forms 2011 B. Income tax forms 2011 454 Pakistan TIAS 4232 Jan. Income tax forms 2011 1, 1959 1960-2 C. Income tax forms 2011 B. Income tax forms 2011 646 T. Income tax forms 2011 D. Income tax forms 2011 6431, 1960-1 C. Income tax forms 2011 B. Income tax forms 2011 755 Philippines TIAS 10417 Jan. Income tax forms 2011 1, 1983 1984-2 C. Income tax forms 2011 B. Income tax forms 2011 384 1984-2 C. Income tax forms 2011 B. Income tax forms 2011 412 Poland TIAS 8486 Jan. Income tax forms 2011 1, 1974 1977-1 C. Income tax forms 2011 B. Income tax forms 2011 416 1977-1 C. Income tax forms 2011 B. Income tax forms 2011 427 Portugal TIAS Jan. Income tax forms 2011 1, 1996     Romania TIAS 8228 Jan. Income tax forms 2011 1, 1974 1976-2 C. Income tax forms 2011 B. Income tax forms 2011 492 1976-2 C. Income tax forms 2011 B. Income tax forms 2011 504 Russia TIAS Jan. Income tax forms 2011 1, 1994     Slovak Republic TIAS Jan. Income tax forms 2011 1, 1993     Slovenia TIAS Jan. Income tax forms 2011 1, 2002     South Africa TIAS Jan. Income tax forms 2011 1, 1998     Spain TIAS Jan. Income tax forms 2011 1, 1991     Sri Lanka TIAS Jan. Income tax forms 2011 1, 2004     Sweden TIAS Jan. Income tax forms 2011 1, 1996     Protocol TIAS Jan. Income tax forms 2011 1, 2007     Switzerland TIAS Jan. Income tax forms 2011 1, 1998     Thailand TIAS Jan. Income tax forms 2011 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Income tax forms 2011 1, 1970 1971-2 C. Income tax forms 2011 B. Income tax forms 2011 479   Tunisia TIAS Jan. Income tax forms 2011 1, 1990     Turkey TIAS Jan. Income tax forms 2011 1, 1998     Ukraine TIAS Jan. Income tax forms 2011 1, 2001     United Kingdom TIAS Jan. Income tax forms 2011 1, 2004     Venezuela TIAS Jan. Income tax forms 2011 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Income tax forms 2011 3The U. Income tax forms 2011 S. Income tax forms 2011 -U. Income tax forms 2011 S. Income tax forms 2011 S. Income tax forms 2011 R. Income tax forms 2011 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Income tax forms 2011 Prev  Up  Next   Home   More Online Publications