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Income Tax Return Filing

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Income Tax Return Filing

Income tax return filing Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Income tax return filing Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. Income tax return filing Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Income tax return filing Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Income tax return filing Alternative Depreciation System (ADS), Required use of ADS. Income tax return filing , ADS election. Income tax return filing Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. Income tax return filing B Bankruptcy, Bankruptcy. Income tax return filing Barter income, Barter income. Income tax return filing Basis Adjusted, Adjusted basis. Income tax return filing Installment sale, Adjusted basis for installment sale purposes. Income tax return filing Involuntary conversion, Basis for depreciation. Income tax return filing Like-kind exchange, Basis for depreciation. Income tax return filing Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Income tax return filing Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. Income tax return filing Constructing assets, Constructing assets. Income tax return filing Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. Income tax return filing Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Income tax return filing Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. Income tax return filing Casualty, defined, Casualty. Income tax return filing Disaster area losses, Disaster Area Losses Leased property, Leased property. Income tax return filing Livestock, Livestock or produce bought for resale. Income tax return filing , Raised draft, breeding, dairy, or sporting animals. Income tax return filing Reimbursement, Insurance and other reimbursements. Income tax return filing Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Income tax return filing Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Income tax return filing Christmas trees, Christmas tree cultivation. Income tax return filing , Christmas trees. Income tax return filing Club dues, Club dues and membership fees. Income tax return filing Comments on publication, Comments and suggestions. Income tax return filing Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Income tax return filing Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Income tax return filing , Community property. Income tax return filing Computer, software, Computer software. Income tax return filing Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Income tax return filing Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Income tax return filing Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Income tax return filing Constructive receipt of income, Constructive receipt. Income tax return filing Contamination, Soil or other environmental contamination. Income tax return filing Contract price, Contract price. Income tax return filing Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. Income tax return filing , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. Income tax return filing , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Income tax return filing Social security coverage, How to become insured under social security. Income tax return filing State unemployment tax, Tax rate and credit. Income tax return filing Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Income tax return filing Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Income tax return filing Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Income tax return filing , Section 1231 transactions. Income tax return filing , Gain or loss. Income tax return filing Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. Income tax return filing Canceled, Cancellation of Debt, Canceled debt excluded from income. Income tax return filing , Cancellation of debt. Income tax return filing , Canceled debt. Income tax return filing Nonrecourse, Amount realized on a nonrecourse debt. Income tax return filing Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Income tax return filing Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Income tax return filing Conservation assets, Depreciable conservation assets. Income tax return filing Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Income tax return filing Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Income tax return filing Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Income tax return filing Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Income tax return filing Direct payments, Direct payments and counter-cyclical payments. Income tax return filing , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. Income tax return filing Disaster relief payments, Qualified disaster relief payments. Income tax return filing Dispositions, Sale or other disposal of land during 9-year period. Income tax return filing , Gain on sale of farmland. Income tax return filing , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. Income tax return filing , Easements. Income tax return filing Election ADS depreciation, Electing ADS. Income tax return filing , ADS election. Income tax return filing Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Income tax return filing Cutting of timber, Election to treat cutting as a sale or exchange. Income tax return filing Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Income tax return filing Out of installment method, Electing out of the installment method. Income tax return filing Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Income tax return filing Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Income tax return filing Employer identification number, Reminders, Employer identification number (EIN). Income tax return filing Endangered species recovery expenses, Endangered species recovery expenses. Income tax return filing Environmental contamination, Soil or other environmental contamination. Income tax return filing Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). Income tax return filing , Fair market value (FMV). Income tax return filing Family member Business expenses, Special rule for related persons. Income tax return filing Installment sale, Sale to a related person. Income tax return filing Like-kind exchange, Like-kind exchanges between related persons. Income tax return filing Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Income tax return filing Personal-use property, Personal-use property. Income tax return filing Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Income tax return filing , Farm. Income tax return filing Income averaging, Income Averaging for Farmers Rental, Farm rental. Income tax return filing Sale of, Sale of a Farm Farmer, Farmer. Income tax return filing Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. Income tax return filing Form 1099-A, Form 1099-A. Income tax return filing , Forms 1099-A and 1099-C. Income tax return filing 1099-C, Cancellation of Debt, Form 1099-C. Income tax return filing , Forms 1099-A and 1099-C. Income tax return filing 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Income tax return filing 1099-PATR, Form 1099-PATR. Income tax return filing 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. Income tax return filing , Recapture. Income tax return filing , Reporting the exchange. Income tax return filing 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Income tax return filing 6252, Form 6252. Income tax return filing 8822, Reminders 8824, Reporting the exchange. Income tax return filing 8849, Claiming a Refund 8886, Reminders 940, Form 940. Income tax return filing 943, Form 943. Income tax return filing 982, Form 982 I-9, Form I-9. Income tax return filing SS-4, Reminders, Employer identification number (EIN). Income tax return filing SS-5, Obtaining a social security number. Income tax return filing T (Timber), Form T (Timber). Income tax return filing W-2, Form W-2. Income tax return filing W-4, Reminders, New hire reporting. Income tax return filing , Form W-4. Income tax return filing W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Income tax return filing Free tax services, How To Get Tax Help, Free help with your tax return. Income tax return filing Fuel tax credit or refund, Fuel tax credit and refund. Income tax return filing , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). Income tax return filing , Cost related to gifts. Income tax return filing , Property Received as a Gift, Gift. Income tax return filing Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Income tax return filing Gross profit percentage, Gross profit percentage. Income tax return filing Gross profit, defined, Gross profit. Income tax return filing Guarantee, Debt not payable on demand. Income tax return filing H Health insurance deduction, Self-employed health insurance deduction. Income tax return filing Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Income tax return filing Holding period, Holding period. Income tax return filing Horticultural structure, Horticultural structure. Income tax return filing I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Income tax return filing Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. Income tax return filing , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Income tax return filing Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. Income tax return filing Inherited property, Inherited Property Insolvency, Insolvency. Income tax return filing Installment sales, Form 6252. Income tax return filing Electing out, Electing out of the installment method. Income tax return filing Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Income tax return filing Unstated interest, Unstated interest. Income tax return filing Insurance, Insurance, Self-employed health insurance deduction. Income tax return filing Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Income tax return filing Unstated, Unstated interest. Income tax return filing Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Income tax return filing Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Income tax return filing , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Income tax return filing Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. Income tax return filing Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. Income tax return filing Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. Income tax return filing Prepaid farm supplies, Deduction limit. Income tax return filing Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Income tax return filing Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. Income tax return filing Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Income tax return filing Casualty and theft losses, Livestock or produce bought for resale. Income tax return filing Crop shares, Crop shares you use to feed livestock. Income tax return filing Depreciation, Livestock. Income tax return filing Diseased, Diseased livestock. Income tax return filing Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Income tax return filing Losses, Loss of livestock. Income tax return filing , Livestock Purchased, Purchased livestock. Income tax return filing Raised, Raised livestock. Income tax return filing Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Income tax return filing Used in a farm business, Livestock used in farm business. Income tax return filing Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Income tax return filing Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Income tax return filing Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. Income tax return filing Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Income tax return filing Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Income tax return filing Lost property, Mislaid or lost property. Income tax return filing M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Income tax return filing Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Income tax return filing Nontaxable transfer, Property acquired in a nontaxable transfer. Income tax return filing Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Income tax return filing Membership fees, Club dues and membership fees. Income tax return filing Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Income tax return filing Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Income tax return filing Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Income tax return filing Nontaxable transfer, Property acquired in a nontaxable transfer. Income tax return filing Percentage tables, Rules for using the tables. Income tax return filing Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Income tax return filing Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Income tax return filing Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Income tax return filing P Partners, limited, Limited partner. Income tax return filing Partners, retired, Retired partner. Income tax return filing Partners, Spouse, Business Owned and Operated by Spouses. Income tax return filing Partnership, Partnership income or loss. Income tax return filing Passenger automobile, Passenger automobiles. Income tax return filing Pasture income, Pasture income and rental. Income tax return filing Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. Income tax return filing Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. Income tax return filing Extends useful life, Prepayment. Income tax return filing Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Income tax return filing Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Income tax return filing Received for services, Property received for services. Income tax return filing Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Income tax return filing Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Income tax return filing Section 1255, Section 1255 property. Income tax return filing Tangible personal, Tangible personal property. Income tax return filing Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Income tax return filing Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Income tax return filing Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Income tax return filing Basis reductions, Recapture of basis reductions. Income tax return filing Certain depreciation, Recapture of certain depreciation. Income tax return filing Cost-sharing payments, Recapture. Income tax return filing Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Income tax return filing Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. Income tax return filing Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Income tax return filing Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Income tax return filing , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Income tax return filing Fuel tax, Fuel tax credit and refund. Income tax return filing , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Income tax return filing , Casualties and Thefts, Insurance and other reimbursements. Income tax return filing Deduction taken, Refund or reimbursement. Income tax return filing Expenses, Reimbursed expenses. Income tax return filing Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Income tax return filing Reforestation expenses, Qualifying costs. Income tax return filing To employees, Reimbursements to employees. Income tax return filing Related persons, Special rule for related persons. Income tax return filing , Losses from sales or exchanges between related persons. Income tax return filing , Special rules for related persons. Income tax return filing , Like-kind exchanges between related persons. Income tax return filing , Sale to a related person. Income tax return filing , Buying replacement property from a related person. Income tax return filing , Related persons. Income tax return filing Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Income tax return filing Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Income tax return filing Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Income tax return filing , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Income tax return filing S Sale of home, Sale of your home. Income tax return filing Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. Income tax return filing Self-employed health insurance deduction, Self-employed health insurance deduction. Income tax return filing Self-employment tax Community property, Community property. Income tax return filing Deduction, Deduction for employer-equivalent portion of self-employment tax. Income tax return filing How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Income tax return filing Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. Income tax return filing Share farming, Share farmer. Income tax return filing Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Income tax return filing Selling price Defined, Selling price. Income tax return filing Reduced, Selling price reduced. Income tax return filing Settlement costs (fees), Settlement costs. Income tax return filing Social security and Medicare Credits of coverage, Earning credits in 2013. Income tax return filing Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Income tax return filing Software, computer, Computer software. Income tax return filing Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Income tax return filing Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. Income tax return filing Start-up costs for businesses, Business start-up and organizational costs. Income tax return filing Suggestions for publication, Comments and suggestions. Income tax return filing T Tangible personal property, Tangible personal property. Income tax return filing Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Income tax return filing Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Income tax return filing Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Income tax return filing General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Income tax return filing State and local general sales, State and local general sales taxes. Income tax return filing Withholding, Federal income tax withholding. Income tax return filing , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Income tax return filing Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Income tax return filing Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Income tax return filing , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. Income tax return filing TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Income tax return filing Unstated interest, Unstated interest. Income tax return filing W Wages and salaries, Wages and salaries. Income tax return filing Water conservation, Conservation Expenses Water well, Water well. Income tax return filing , Water wells. Income tax return filing Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Income tax return filing Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
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The Income Tax Return Filing

Income tax return filing 6. Income tax return filing   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. Income tax return filing 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. Income tax return filing Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Income tax return filing S. Income tax return filing Tax Treaties See chapter 7 for information about getting these publications. Income tax return filing Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Income tax return filing See Table 6-1 at the end of this chapter for a list of these countries. Income tax return filing 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. Income tax return filing 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. Income tax return filing Treaty benefits generally are available to residents of the United States. Income tax return filing They generally are not available to U. Income tax return filing S. Income tax return filing citizens who do not reside in the United States. Income tax return filing However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Income tax return filing S. Income tax return filing citizens residing in the treaty countries. Income tax return filing U. Income tax return filing S. Income tax return filing citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Income tax return filing Certification of U. Income tax return filing S. Income tax return filing residency. Income tax return filing   Use Form 8802, Application for United States Residency Certification, to request certification of U. Income tax return filing S. Income tax return filing residency for purposes of claiming benefits under a tax treaty. Income tax return filing Certification can be requested for the current and any prior calendar years. Income tax return filing 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. Income tax return filing Common Benefits Some common tax treaty benefits are explained below. Income tax return filing The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Income tax return filing Benefits provided by certain treaties are not provided by others. Income tax return filing Personal service income. Income tax return filing If you are a U. Income tax return filing S. Income tax return filing 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. Income tax return filing Professors and teachers. Income tax return filing If you are a U. Income tax return filing S. Income tax return filing 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. Income tax return filing Students, trainees, and apprentices. Income tax return filing If you are a U. Income tax return filing S. Income tax return filing 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. Income tax return filing Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Income tax return filing 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. Income tax return filing Pensions and annuities. Income tax return filing If you are a U. Income tax return filing S. Income tax return filing resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Income tax return filing 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. Income tax return filing Investment income. Income tax return filing If you are a U. Income tax return filing S. Income tax return filing 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. Income tax return filing Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Income tax return filing Tax credit provisions. Income tax return filing If you are a U. Income tax return filing S. Income tax return filing 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. Income tax return filing Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Income tax return filing S. Income tax return filing tax on the income. Income tax return filing Nondiscrimination provisions. Income tax return filing Most U. Income tax return filing S. Income tax return filing tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Income tax return filing S. Income tax return filing citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Income tax return filing Saving clauses. Income tax return filing U. Income tax return filing S. Income tax return filing treaties contain saving clauses that provide that the treaties do not affect the U. Income tax return filing S. Income tax return filing taxation of its own citizens and residents. Income tax return filing As a result, U. Income tax return filing S. Income tax return filing citizens and residents generally cannot use the treaty to reduce their U. Income tax return filing S. Income tax return filing tax liability. Income tax return filing However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Income tax return filing S. Income tax return filing citizens or residents. Income tax return filing It is important that you examine the applicable saving clause to determine if an exception applies. Income tax return filing More information on treaties. Income tax return filing   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. Income tax return filing 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. Income tax return filing S. Income tax return filing ” appears in the treaty exemption discussions in Publication 901. Income tax return filing   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Income tax return filing Competent Authority Assistance If you are a U. Income tax return filing S. Income tax return filing citizen or resident alien, you can request assistance from the U. Income tax return filing S. Income tax return filing 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. Income tax return filing You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Income tax return filing The U. Income tax return filing S. Income tax return filing competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Income tax return filing Effect of request for assistance. Income tax return filing   If your request provides a basis for competent authority assistance, the U. Income tax return filing S. Income tax return filing competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Income tax return filing How to make your request. Income tax return filing   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Income tax return filing You are denied treaty benefits. Income tax return filing 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. Income tax return filing   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. Income tax return filing Some of the steps you should consider taking include the following. Income tax return filing Filing a protective claim for credit or refund of U. Income tax return filing S. Income tax return filing taxes. Income tax return filing Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Income tax return filing Avoiding the lapse or termination of your right to appeal any tax determination. Income tax return filing Complying with all applicable procedures for invoking competent authority consideration. Income tax return filing Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Income tax return filing S. Income tax return filing or treaty country tax. Income tax return filing Taxpayers can consult with the U. Income tax return filing S. Income tax return filing competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Income tax return filing   The request should contain all essential items of information, including the following items. Income tax return filing A reference to the treaty and the treaty provisions on which the request is based. Income tax return filing The years and amounts involved in both U. Income tax return filing S. Income tax return filing dollars and foreign currency. Income tax return filing A brief description of the issues for which competent authority assistance is requested. Income tax return filing   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Income tax return filing Revenue Procedure 2006-54 is available at www. Income tax return filing irs. Income tax return filing gov/irb/2006-49_IRB/ar13. Income tax return filing html. Income tax return filing   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Income tax return filing S. Income tax return filing competent authority assistance under tax treaties. Income tax return filing As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Income tax return filing    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. Income tax return filing   In the case of U. Income tax return filing S. Income tax return filing - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Income tax return filing 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. Income tax return filing Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Income tax return filing This table is updated through October 31, 2013. Income tax return filing 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. Income tax return filing You can obtain the text of most U. Income tax return filing S. Income tax return filing treaties at IRS. Income tax return filing gov. Income tax return filing You also can request the text of treaties from the Department of Treasury at the following address. Income tax return filing Department of Treasury Office of Business and Public Liaison Rm. Income tax return filing 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. Income tax return filing S. Income tax return filing Virgin Islands, you can call the IRS at 1-800-829-1040. Income tax return filing Table 6–1. Income tax return filing List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Income tax return filing D. Income tax return filing ) Australia TIAS 10773 Dec. Income tax return filing 1, 1983 1986-2 C. Income tax return filing B. Income tax return filing 220 1986-2 C. Income tax return filing B. Income tax return filing 246 Protocol TIAS Jan. Income tax return filing 1, 2004     Austria TIAS Jan. Income tax return filing 1, 1999     Bangladesh TIAS Jan. Income tax return filing 1, 2007     Barbados TIAS 11090 Jan. Income tax return filing 1, 1984 1991-2 C. Income tax return filing B. Income tax return filing 436 1991-2 C. Income tax return filing B. Income tax return filing 466 Protocol TIAS Jan. Income tax return filing 1, 2005     Belgium TIAS Jan. Income tax return filing 1, 2008     Bulgaria TIAS Jan. Income tax return filing 1, 2009     Canada2 TIAS 11087 Jan. Income tax return filing 1, 1985 1986-2 C. Income tax return filing B. Income tax return filing 258 1987-2 C. Income tax return filing B. Income tax return filing 298 Protocol TIAS Jan. Income tax return filing 1, 2009     China, People's Republic of TIAS 12065 Jan. Income tax return filing 1, 1987 1988-1 C. Income tax return filing B. Income tax return filing 414 1988-1 C. Income tax return filing B. Income tax return filing 447 Commonwealth of Independent States3 TIAS 8225 Jan. Income tax return filing 1, 1976 1976-2 C. Income tax return filing B. Income tax return filing 463 1976-2 C. Income tax return filing B. Income tax return filing 475 Cyprus TIAS 10965 Jan. Income tax return filing 1, 1986 1989-2 C. Income tax return filing B. Income tax return filing 280 1989-2 C. Income tax return filing B. Income tax return filing 314 Czech Republic TIAS Jan. Income tax return filing 1, 1993     Denmark TIAS Jan. Income tax return filing 1, 2001     Protocol TIAS Jan. Income tax return filing 1, 2008     Egypt TIAS 10149 Jan. Income tax return filing 1, 1982 1982-1 C. Income tax return filing B. Income tax return filing 219 1982-1 C. Income tax return filing B. Income tax return filing 243 Estonia TIAS Jan. Income tax return filing 1, 2000     Finland TIAS 12101 Jan. Income tax return filing 1, 1991     Protocol TIAS Jan. Income tax return filing 1, 2008     France TIAS Jan. Income tax return filing 1, 1996     Protocol TIAS Jan. Income tax return filing 1, 2009     Germany TIAS Jan. Income tax return filing 1, 1990     Protocol TIAS Jan. Income tax return filing 1, 2008     Greece TIAS 2902 Jan. Income tax return filing 1, 1953 1958-2 C. Income tax return filing B. Income tax return filing 1054 T. Income tax return filing D. Income tax return filing 6109, 1954-2 C. Income tax return filing B. Income tax return filing 638 Hungary TIAS 9560 Jan. Income tax return filing 1, 1980 1980-1 C. Income tax return filing B. Income tax return filing 333 1980-1 C. Income tax return filing B. Income tax return filing 354 Iceland TIAS 8151 Jan. Income tax return filing 1, 2009     India TIAS Jan. Income tax return filing 1, 1991     Indonesia TIAS 11593 Jan. Income tax return filing 1, 1990     Ireland TIAS Jan. Income tax return filing 1, 1998     Israel TIAS Jan. Income tax return filing 1, 1995     Italy TIAS Jan. Income tax return filing 1, 2010     Jamaica TIAS 10207 Jan. Income tax return filing 1, 1982 1982-1 C. Income tax return filing B. Income tax return filing 257 1982-1 C. Income tax return filing B. Income tax return filing 291 Japan TIAS Jan. Income tax return filing 1, 2005     Kazakhstan TIAS Jan. Income tax return filing 1, 1996     Korea, South TIAS 9506 Jan. Income tax return filing 1, 1980 1979-2 C. Income tax return filing B. Income tax return filing 435 1979-2 C. Income tax return filing B. Income tax return filing 458 Latvia TIAS Jan. Income tax return filing 1, 2000     Lithuania TIAS Jan. Income tax return filing 1, 2000     Luxembourg TIAS Jan. Income tax return filing 1, 2001     Malta TIAS Jan. Income tax return filing 1, 2011     Mexico TIAS Jan. Income tax return filing 1,1994     Protocol TIAS Jan. Income tax return filing 1, 2004               Table 6–1 (continued). Income tax return filing Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Income tax return filing D. Income tax return filing ) Morocco TIAS 10195 Jan. Income tax return filing 1, 1981 1982-2 C. Income tax return filing B. Income tax return filing 405 1982-2 C. Income tax return filing B. Income tax return filing 427 Netherlands TIAS Jan. Income tax return filing 1, 1994     Protocol TIAS Jan. Income tax return filing 1, 2005     New Zealand TIAS 10772 Nov. Income tax return filing 2, 1983 1990-2 C. Income tax return filing B. Income tax return filing 274 1990-2 C. Income tax return filing B. Income tax return filing 303 Protocol TIAS Jan. Income tax return filing 1, 2011     Norway TIAS 7474 Jan. Income tax return filing 1, 1971 1973-1 C. Income tax return filing B. Income tax return filing 669 1973-1 C. Income tax return filing B. Income tax return filing 693 Protocol TIAS 10205 Jan. Income tax return filing 1, 1982 1982-2 C. Income tax return filing B. Income tax return filing 440 1982-2 C. Income tax return filing B. Income tax return filing 454 Pakistan TIAS 4232 Jan. Income tax return filing 1, 1959 1960-2 C. Income tax return filing B. Income tax return filing 646 T. Income tax return filing D. Income tax return filing 6431, 1960-1 C. Income tax return filing B. Income tax return filing 755 Philippines TIAS 10417 Jan. Income tax return filing 1, 1983 1984-2 C. Income tax return filing B. Income tax return filing 384 1984-2 C. Income tax return filing B. Income tax return filing 412 Poland TIAS 8486 Jan. Income tax return filing 1, 1974 1977-1 C. Income tax return filing B. Income tax return filing 416 1977-1 C. Income tax return filing B. Income tax return filing 427 Portugal TIAS Jan. Income tax return filing 1, 1996     Romania TIAS 8228 Jan. Income tax return filing 1, 1974 1976-2 C. Income tax return filing B. Income tax return filing 492 1976-2 C. Income tax return filing B. Income tax return filing 504 Russia TIAS Jan. Income tax return filing 1, 1994     Slovak Republic TIAS Jan. Income tax return filing 1, 1993     Slovenia TIAS Jan. Income tax return filing 1, 2002     South Africa TIAS Jan. Income tax return filing 1, 1998     Spain TIAS Jan. Income tax return filing 1, 1991     Sri Lanka TIAS Jan. Income tax return filing 1, 2004     Sweden TIAS Jan. Income tax return filing 1, 1996     Protocol TIAS Jan. Income tax return filing 1, 2007     Switzerland TIAS Jan. Income tax return filing 1, 1998     Thailand TIAS Jan. Income tax return filing 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Income tax return filing 1, 1970 1971-2 C. Income tax return filing B. Income tax return filing 479   Tunisia TIAS Jan. Income tax return filing 1, 1990     Turkey TIAS Jan. Income tax return filing 1, 1998     Ukraine TIAS Jan. Income tax return filing 1, 2001     United Kingdom TIAS Jan. Income tax return filing 1, 2004     Venezuela TIAS Jan. Income tax return filing 1, 2000      1(TIAS) — Treaties and Other International Act Series. Income tax return filing  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Income tax return filing 3The U. Income tax return filing S. Income tax return filing -U. Income tax return filing S. Income tax return filing S. Income tax return filing R. Income tax return filing income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Income tax return filing Prev  Up  Next   Home   More Online Publications