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State Tax Return Software

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State Tax Return Software

State tax return software Index A Alternative annuity option How to report, How to report. State tax return software Lump-sum payment, Alternative Annuity Option Annual leave, Annual leave. State tax return software Annuity Starting date, Annuity starting date. State tax return software Statement, Annuity statement. State tax return software With survivor benefit, CSRS or FERS Survivor Annuity Without survivor benefit, Choosing a survivor annuity after retirement. State tax return software Assistance (see Tax help) B Benefits, how to report, How To Report Benefits C Child's temporary annuity, Surviving spouse with child. State tax return software Community property laws, Community property laws. State tax return software Contributions, refund of, Refund of Contributions Cost (contributions to retirement plan), Your cost. State tax return software Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, FERS Death Benefit Deduction for estate tax, Income Tax Deduction for Estate Tax Paid Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled Disabled child, Disabled child. State tax return software Distributions Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). State tax return software Withholding from TSP payments, Withholding from certain lump-sum payments. State tax return software E Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. State tax return software F Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA). State tax return software Filing requirements, Filing Requirements Form 1099-R, Withholding from Thrift Savings Plan payments. State tax return software CSA 1099R, Form CSA 1099R. State tax return software CSF 1099R, Form CSF 1099R. State tax return software W-4P-A, Withholding certificate. State tax return software Free tax services, Free help with your tax return. State tax return software G General Rule, General Rule, General Rule. State tax return software Gift tax, Federal Gift Tax H Help (see Tax help) I Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid Income tax withholding, Tax Withholding and Estimated Tax, Withholding. State tax return software L Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment Lump-sum payment Alternative annuity option, Alternative Annuity Option Installments, Lump-sum payment in installments. State tax return software Withholding, Withholding from certain lump-sum payments. State tax return software M Mandatory retirement age, Mandatory retirement age. State tax return software Marital deduction, Marital deduction. State tax return software Minimum retirement age, Minimum retirement age. State tax return software N Nonresident alien retiree, Nonresident Aliens P Permanently and totally disabled, Permanently and totally disabled. State tax return software Physician's statement, Physician's statement. State tax return software Public safety officers Dependents, Dependents of public safety officers. State tax return software Insurance premiums, Distributions Used To Pay Insurance Premiums for Public Safety Officers Survivors, Survivors of Slain Public Safety Officers Publications (see Tax help) Q Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). State tax return software R Reemployment after retirement, Reemployment After Retirement Refund of contributions, Refund of Contributions Retirees, rules for, Part II Rules for Retirees Retirement during the past year, Retirement During the Past Year Rollovers Nonspouse beneficiary, Rollovers by nonspouse beneficiary. State tax return software Rollover rules, Rollover Rules To Roth IRAs, Rollovers to Roth IRAs Roth Thrift Savings Plan, Roth TSP balance. State tax return software S Simplified Method, Simplified Method, Simplified Method. State tax return software Substantial gainful activity, Permanently and totally disabled. State tax return software Survivor annuity, Choosing a survivor annuity after retirement. State tax return software , CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity Survivors of federal employees, Part IV Rules for Survivors of Federal Employees Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees T Tax help, How To Get Tax Help Thrift Savings Plan, Thrift Savings Plan. State tax return software , Thrift Savings Plan Roth option, Roth TSP balance. State tax return software TTY/TDD information, How To Get Tax Help U Uniformed services Thrift Savings Plan, Reminders Unused annual leave, Payment for unused annual leave. State tax return software V Voluntary contributions, Voluntary contributions. State tax return software , Voluntary contributions. State tax return software , Voluntary Contributions W Withholding certificate, Withholding certificate. State tax return software Withholding of income tax, Tax Withholding and Estimated Tax, Withholding. State tax return software Worksheets Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity. State tax return software Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment Nonresident alien retiree, Nonresident Aliens Simplified Method, Worksheet A. State tax return software Simplified Method Prev  Up     Home   More Online Publications
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The State Tax Return Software

State tax return software 9. State tax return software   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. State tax return software Most treaties require that the nonresident alien be a resident of the treaty country to qualify. State tax return software However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. State tax return software See Table 9-1 for a list of tax treaty countries. State tax return software You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. State tax return software See Income Entitled to Tax Treaty Benefits in chapter 8. State tax return software 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. State tax return software Useful Items - You may want to see: Publication 901 U. State tax return software S. State tax return software Tax Treaties Form (and Instructions) 1040NR U. State tax return software S. State tax return software Nonresident Alien Income Tax Return 1040NR-EZ U. State tax return software S. State tax return software 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. State tax return software Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. State tax return software 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%. State tax return software Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. State tax return software Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. State tax return software 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. State tax return software 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. State tax return software Example. State tax return software 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. State tax return software 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. State tax return software His dividends are not effectively connected with that business. State tax return software He has no deductions other than his own personal exemption. State tax return software 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. State tax return software 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. State tax return software The conditions for claiming the exemptions vary under each tax treaty. State tax return software For more information about the conditions under a particular tax treaty, see Publication 901. State tax return software Or, you may download the complete text of most U. State tax return software S. State tax return software tax treaties at IRS. State tax return software gov. State tax return software Technical explanations for many of those treaties are also available at that site. State tax return software Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. State tax return software These types of income may be exempt from U. State tax return software S. State tax return software tax or may be subject to a reduced rate of tax. State tax return software For more information, see Publication 901 or the applicable tax treaty. State tax return software 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. State tax return software 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. State tax return software Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. State tax return software Spending part of a day in the United States counts as a day of presence. State tax return software 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. State tax return software Note. State tax return software 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. State tax return software 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. State tax return software S. State tax return software income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. State tax return software Many treaties also provide an exemption for engaging in research. State tax return software Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. State tax return software A substantial part of that person's time must be devoted to those duties. State tax return software 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. State tax return software If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. State tax return software See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. State tax return software Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. State tax return software However, a difference exists among treaties as to who qualifies for this benefit. State tax return software Under many treaties, aliens admitted to the United States for permanent residence do not qualify. State tax return software Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. State tax return software Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. State tax return software Chapter 10 of this publication also has information for employees of foreign governments. State tax return software 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. State tax return software 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. State tax return software If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. State tax return software See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. State tax return software Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. State tax return software Generally, gains from the sale or exchange of real property located in the United States are taxable. State tax return software Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. State tax return software U. State tax return software S. State tax return software 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. State tax return software (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. State tax return software ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. State tax return software This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. State tax return software See Reporting Treaty Benefits Claimed . State tax return software In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. State tax return software S. State tax return software tax under the treaty. State tax return software 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). State tax return software Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. State tax return software Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. State tax return software On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. State tax return software Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. State tax return software 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. State tax return software Include this tax on Form 1040, line 61. State tax return software On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. State tax return software Example. State tax return software Jacques Dubois, who is a resident of the United States under Article 4 of the U. State tax return software S. State tax return software -France income tax treaty, receives French social security benefits. State tax return software Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. State tax return software Mr. State tax return software Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. State tax return software Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. State tax return software S. State tax return software resident receives social security benefits from Canada or Germany, those benefits are treated for U. State tax return software S. State tax return software income tax purposes as if they were received under the social security legislation of the United States. State tax return software 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. State tax return software You are not required to file a Form 8833 for those benefits. State tax return software 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. State tax return software Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. State tax return software However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. State tax return software S. State tax return software 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). State tax return software This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. State tax return software Some exceptions to the saving clause apply to all resident aliens (for example, under the U. State tax return software S. State tax return software -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). State tax return software 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. State tax return software Saving clause. State tax return software   Most tax treaties have a saving clause. State tax return software A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. State tax return software Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. State tax return software 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. State tax return software Read the treaty to find out if it has a saving clause and an exception to it. State tax return software Time limit for claiming treaty exemptions. State tax return software   Many treaties limit the number of years you can claim a treaty exemption. State tax return software For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. State tax return software Once you reach this limit, you can no longer claim the treaty exemption. State tax return software See the treaty or Publication 901 for the time limits that apply. State tax return software How to report income on your tax return. State tax return software   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. State tax return software S. State tax return software tax under the treaty. State tax return software 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). State tax return software Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. State tax return software Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. State tax return software On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. State tax return software Example. State tax return software Mr. State tax return software Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. State tax return software He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. State tax return software S. State tax return software tax in those years under Article 20 of the U. State tax return software S. State tax return software -People's Republic of China income tax treaty. State tax return software On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. State tax return software Even though Mr. State tax return software 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. State tax return software S. State tax return software -People's Republic of China treaty dated April 30, 1984. State tax return software Mr. State tax return software Yu should submit Form W-9 and the required statement to the payor. State tax return software 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. State tax return software See below, for the situations where you are not required to file Form 8833. State tax return software You must file a U. State tax return software S. State tax return software tax return and Form 8833 if you claim the following treaty benefits. State tax return software You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. State tax return software S. State tax return software real property interest based on a treaty. State tax return software You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. State tax return software 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. State tax return software These are the more common situations for which Form 8833 is required. State tax return software Exceptions. State tax return software   You do not have to file Form 8833 for any of the following situations. State tax return software 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. State tax return software 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. State tax return software This includes taxable scholarship and fellowship grants. State tax return software You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. State tax return software 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. State tax return software The payments or items of income that are otherwise required to be disclosed total no more than $10,000. State tax return software 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. State tax return software S. State tax return software corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. State tax return software S. State tax return software financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. State tax return software S. State tax return software financial institution, qualified intermediary, or withholding foreign partnership or trust. State tax return software 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. State tax return software Penalty for failure to provide required information on Form 8833. State tax return software   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. State tax return software Additional information. State tax return software   For additional information, see section 301. State tax return software 6114-1(c) of the Income Tax Regulations. State tax return software Table 9-1. State tax return software Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. State tax return software D. State tax return software ) Australia TIAS 10773 Dec. State tax return software 1, 1983 1986-2 C. State tax return software B. State tax return software 220 1986-2 C. State tax return software B. State tax return software 246 Protocol TIAS Jan. State tax return software 1, 2004     Austria TIAS Jan. State tax return software 1, 1999     Bangladesh TIAS Jan. State tax return software 1, 2007     Barbados TIAS 11090 Jan. State tax return software 1, 1984 1991-2 C. State tax return software B. State tax return software 436 1991-2 C. State tax return software B. State tax return software 466 Protocol TIAS Jan. State tax return software 1, 1994     Protocol TIAS Jan. State tax return software 1, 2005     Belgium TIAS Jan. State tax return software 1, 2008     Bulgaria TIAS Jan. State tax return software 1, 2009     Canada2 TIAS 11087 Jan. State tax return software 1, 1985 1986-2 C. State tax return software B. State tax return software 258 1987-2 C. State tax return software B. State tax return software 298 Protocol TIAS Jan. State tax return software 1, 1996     Protocol TIAS Dec. State tax return software 16, 1997     Protocol TIAS Jan. State tax return software 1, 2009     China, People's Republic of TIAS 12065 Jan. State tax return software 1, 1987 1988-1 C. State tax return software B. State tax return software 414 1988-1 C. State tax return software B. State tax return software 447 Commonwealth of Independent States3 TIAS 8225 Jan. State tax return software 1, 1976 1976-2 C. State tax return software B. State tax return software 463 1976-2 C. State tax return software B. State tax return software 475 Cyprus TIAS 10965 Jan. State tax return software 1, 1986 1989-2 C. State tax return software B. State tax return software 280 1989-2 C. State tax return software B. State tax return software 314 Czech Republic TIAS Jan. State tax return software 1, 1993     Denmark TIAS Jan. State tax return software 1, 2001     Protocol TIAS Jan. State tax return software 1, 2008     Egypt TIAS 10149 Jan. State tax return software 1, 1982 1982-1 C. State tax return software B. State tax return software 219 1982-1 C. State tax return software B. State tax return software 243 Estonia TIAS Jan. State tax return software 1, 2000     Finland TIAS 12101 Jan. State tax return software 1, 1991     Protocol TIAS Jan. State tax return software 1, 2008     France TIAS Jan. State tax return software 1, 1996     Protocol TIAS Jan. State tax return software 1, 2007     Protocol TIAS Jan. State tax return software 1, 2010     Germany TIAS Jan. State tax return software 1, 1990     Protocol TIAS Jan. State tax return software 1, 2008     Greece TIAS 2902 Jan. State tax return software 1, 1953 1958-2 C. State tax return software B. State tax return software 1054 T. State tax return software D. State tax return software 6109, 1954-2 C. State tax return software B. State tax return software 638 Hungary TIAS 9560 Jan. State tax return software 1, 1980 1980-1 C. State tax return software B. State tax return software 333 1980-1 C. State tax return software B. State tax return software 354 Iceland TIAS Jan. State tax return software 1, 2009     India TIAS Jan. State tax return software 1, 1991     Indonesia TIAS 11593 Jan. State tax return software 1, 1990     Ireland TIAS Jan. State tax return software 1, 1998     Israel TIAS Jan. State tax return software 1, 1995     Italy TIAS Jan. State tax return software 1, 2010     Jamaica TIAS 10207 Jan. State tax return software 1, 1982 1982-1 C. State tax return software B. State tax return software 257 1982-1 C. State tax return software B. State tax return software 291 Japan TIAS Jan. State tax return software 1, 2005     Kazakhstan TIAS Jan. State tax return software 1, 1996     Korea, South TIAS 9506 Jan. State tax return software 1, 1980 1979-2 C. State tax return software B. State tax return software 435 1979-2 C. State tax return software B. State tax return software 458 Latvia TIAS Jan. State tax return software 1, 2000     Lithuania TIAS Jan. State tax return software 1, 2000     Luxembourg TIAS Jan. State tax return software 1, 2001     Malta TIAS Jan. State tax return software 1, 2011     Mexico TIAS Jan. State tax return software 1, 1994 1994-2 C. State tax return software B. State tax return software 424 1994-2 C. State tax return software B. State tax return software 489 Protocol TIAS Oct. State tax return software 26, 1995     Protocol TIAS Jan. State tax return software 1, 2004     Morocco TIAS 10195 Jan. State tax return software 1, 1981 1982-2 C. State tax return software B. State tax return software 405 1982-2 C. State tax return software B. State tax return software 427 Netherlands TIAS Jan. State tax return software 1, 1994     Protocol TIAS Jan. State tax return software 1, 2005     New Zealand TIAS 10772 Nov. State tax return software 2, 1983 1990-2 C. State tax return software B. State tax return software 274 1990-2 C. State tax return software B. State tax return software 303 Protocol TIAS Jan. State tax return software 1, 2011     Norway TIAS 7474 Jan. State tax return software 1, 1971 1973-1 C. State tax return software B. State tax return software 669 1973-1 C. State tax return software B. State tax return software 693 Protocol TIAS 10205 Jan. State tax return software 1, 1982 1982-2 C. State tax return software B. State tax return software 440 1982-2 C. State tax return software B. State tax return software 454 Pakistan TIAS 4232 Jan. State tax return software 1, 1959 1960-2 C. State tax return software B. State tax return software 646 T. State tax return software D. State tax return software 6431, 1960-1 C. State tax return software B. State tax return software 755 Philippines TIAS 10417 Jan. State tax return software 1, 1983 1984-2 C. State tax return software B. State tax return software 384 1984-2 C. State tax return software B. State tax return software 412 Poland TIAS 8486 Jan. State tax return software 1, 1974 1977-1 C. State tax return software B. State tax return software 416 1977-1 C. State tax return software B. State tax return software 427 Portugal TIAS Jan. State tax return software 1, 1996     Romania TIAS 8228 Jan. State tax return software 1, 1974 1976-2 C. State tax return software B. State tax return software 492 1976-2 C. State tax return software B. State tax return software 504 Russia TIAS Jan. State tax return software 1, 1994     Slovak Republic TIAS Jan. State tax return software 1, 1993     Slovenia TIAS Jan. State tax return software 1, 2002     South Africa TIAS Jan. State tax return software 1, 1998     Spain TIAS Jan. State tax return software 1, 1991     Sri Lanka TIAS Jan. State tax return software 1, 2004     Sweden TIAS Jan. State tax return software 1, 1996     Protocol TIAS Jan. State tax return software 1, 2007     Switzerland TIAS Jan. State tax return software 1, 1998     Thailand TIAS Jan. State tax return software 1, 1998     Trinidad and Tobago TIAS 7047 Jan. State tax return software 1, 1970 1971-2 C. State tax return software B. State tax return software 479   Tunisia TIAS Jan. State tax return software 1, 1990     Turkey TIAS Jan. State tax return software 1, 1998     Ukraine TIAS Jan. State tax return software 1, 2001     United Kingdom TIAS Jan. State tax return software 1, 2004     Venezuela TIAS Jan. State tax return software 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. State tax return software 3The U. State tax return software S. State tax return software -U. State tax return software S. State tax return software S. State tax return software R. State tax return software income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. State tax return software Prev  Up  Next   Home   More Online Publications