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Tax Tips For 2012

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Tax Tips For 2012

Tax tips for 2012 Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Tax tips for 2012 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Tax tips for 2012 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Tax tips for 2012 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Tax tips for 2012 For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Tax tips for 2012 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Tax tips for 2012 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Tax tips for 2012 70 for 2011. Tax tips for 2012 See Distribution of low-cost articles on page 8. Tax tips for 2012 The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Tax tips for 2012 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Tax tips for 2012 The IRS has created a page on IRS. Tax tips for 2012 gov that includes information about Pub. Tax tips for 2012 598 at www. Tax tips for 2012 irs. Tax tips for 2012 gov/pub598. Tax tips for 2012 Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Tax tips for 2012 Such income is exempt even if the activity is a trade or business. Tax tips for 2012 However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Tax tips for 2012 This publication covers the rules for the tax on unrelated business income of exempt organizations. Tax tips for 2012 It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Tax tips for 2012 All section references in this publication are to the Internal Revenue Code. Tax tips for 2012 Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Tax tips for 2012 Comments and suggestions. Tax tips for 2012   We welcome your comments about this publication and your suggestions for future editions. Tax tips for 2012   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax tips for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax tips for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax tips for 2012   You can email us at taxforms@irs. Tax tips for 2012 gov. Tax tips for 2012 Please put “publications Comment” on the subject line. Tax tips for 2012 You can also send us comments from www. Tax tips for 2012 irs. Tax tips for 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Tax tips for 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax tips for 2012 Prev  Up  Next   Home   More Online Publications
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The Tax Tips For 2012

Tax tips for 2012 9. Tax tips for 2012   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. Tax tips for 2012 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Tax tips for 2012 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Tax tips for 2012 See Table 9-1 for a list of tax treaty countries. Tax tips for 2012 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Tax tips for 2012 See Income Entitled to Tax Treaty Benefits in chapter 8. Tax tips for 2012 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. Tax tips for 2012 Useful Items - You may want to see: Publication 901 U. Tax tips for 2012 S. Tax tips for 2012 Tax Treaties Form (and Instructions) 1040NR U. Tax tips for 2012 S. Tax tips for 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. Tax tips for 2012 S. Tax tips for 2012 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. Tax tips for 2012 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Tax tips for 2012 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%. Tax tips for 2012 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Tax tips for 2012 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Tax tips for 2012 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. Tax tips for 2012 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. Tax tips for 2012 Example. Tax tips for 2012 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. Tax tips for 2012 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. Tax tips for 2012 His dividends are not effectively connected with that business. Tax tips for 2012 He has no deductions other than his own personal exemption. Tax tips for 2012 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. Tax tips for 2012 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. Tax tips for 2012 The conditions for claiming the exemptions vary under each tax treaty. Tax tips for 2012 For more information about the conditions under a particular tax treaty, see Publication 901. Tax tips for 2012 Or, you may download the complete text of most U. Tax tips for 2012 S. Tax tips for 2012 tax treaties at IRS. Tax tips for 2012 gov. Tax tips for 2012 Technical explanations for many of those treaties are also available at that site. Tax tips for 2012 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Tax tips for 2012 These types of income may be exempt from U. Tax tips for 2012 S. Tax tips for 2012 tax or may be subject to a reduced rate of tax. Tax tips for 2012 For more information, see Publication 901 or the applicable tax treaty. Tax tips for 2012 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. Tax tips for 2012 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. Tax tips for 2012 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Tax tips for 2012 Spending part of a day in the United States counts as a day of presence. Tax tips for 2012 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. Tax tips for 2012 Note. Tax tips for 2012 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. Tax tips for 2012 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. Tax tips for 2012 S. Tax tips for 2012 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Tax tips for 2012 Many treaties also provide an exemption for engaging in research. Tax tips for 2012 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Tax tips for 2012 A substantial part of that person's time must be devoted to those duties. Tax tips for 2012 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. Tax tips for 2012 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Tax tips for 2012 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Tax tips for 2012 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Tax tips for 2012 However, a difference exists among treaties as to who qualifies for this benefit. Tax tips for 2012 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Tax tips for 2012 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Tax tips for 2012 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Tax tips for 2012 Chapter 10 of this publication also has information for employees of foreign governments. Tax tips for 2012 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. Tax tips for 2012 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. Tax tips for 2012 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Tax tips for 2012 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Tax tips for 2012 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Tax tips for 2012 Generally, gains from the sale or exchange of real property located in the United States are taxable. Tax tips for 2012 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Tax tips for 2012 U. Tax tips for 2012 S. Tax tips for 2012 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. Tax tips for 2012 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Tax tips for 2012 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Tax tips for 2012 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Tax tips for 2012 See Reporting Treaty Benefits Claimed . Tax tips for 2012 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Tax tips for 2012 S. Tax tips for 2012 tax under the treaty. Tax tips for 2012 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). Tax tips for 2012 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Tax tips for 2012 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Tax tips for 2012 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Tax tips for 2012 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Tax tips for 2012 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. Tax tips for 2012 Include this tax on Form 1040, line 61. Tax tips for 2012 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Tax tips for 2012 Example. Tax tips for 2012 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Tax tips for 2012 S. Tax tips for 2012 -France income tax treaty, receives French social security benefits. Tax tips for 2012 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Tax tips for 2012 Mr. Tax tips for 2012 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Tax tips for 2012 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Tax tips for 2012 S. Tax tips for 2012 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Tax tips for 2012 S. Tax tips for 2012 income tax purposes as if they were received under the social security legislation of the United States. Tax tips for 2012 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. Tax tips for 2012 You are not required to file a Form 8833 for those benefits. Tax tips for 2012 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. Tax tips for 2012 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Tax tips for 2012 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Tax tips for 2012 S. Tax tips for 2012 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). Tax tips for 2012 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Tax tips for 2012 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Tax tips for 2012 S. Tax tips for 2012 -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). Tax tips for 2012 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. Tax tips for 2012 Saving clause. Tax tips for 2012   Most tax treaties have a saving clause. Tax tips for 2012 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Tax tips for 2012 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Tax tips for 2012 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. Tax tips for 2012 Read the treaty to find out if it has a saving clause and an exception to it. Tax tips for 2012 Time limit for claiming treaty exemptions. Tax tips for 2012   Many treaties limit the number of years you can claim a treaty exemption. Tax tips for 2012 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Tax tips for 2012 Once you reach this limit, you can no longer claim the treaty exemption. Tax tips for 2012 See the treaty or Publication 901 for the time limits that apply. Tax tips for 2012 How to report income on your tax return. Tax tips for 2012   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Tax tips for 2012 S. Tax tips for 2012 tax under the treaty. Tax tips for 2012 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). Tax tips for 2012 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Tax tips for 2012 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Tax tips for 2012 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Tax tips for 2012 Example. Tax tips for 2012 Mr. Tax tips for 2012 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Tax tips for 2012 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Tax tips for 2012 S. Tax tips for 2012 tax in those years under Article 20 of the U. Tax tips for 2012 S. Tax tips for 2012 -People's Republic of China income tax treaty. Tax tips for 2012 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Tax tips for 2012 Even though Mr. Tax tips for 2012 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. Tax tips for 2012 S. Tax tips for 2012 -People's Republic of China treaty dated April 30, 1984. Tax tips for 2012 Mr. Tax tips for 2012 Yu should submit Form W-9 and the required statement to the payor. Tax tips for 2012 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. Tax tips for 2012 See below, for the situations where you are not required to file Form 8833. Tax tips for 2012 You must file a U. Tax tips for 2012 S. Tax tips for 2012 tax return and Form 8833 if you claim the following treaty benefits. Tax tips for 2012 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Tax tips for 2012 S. Tax tips for 2012 real property interest based on a treaty. Tax tips for 2012 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Tax tips for 2012 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. Tax tips for 2012 These are the more common situations for which Form 8833 is required. Tax tips for 2012 Exceptions. Tax tips for 2012   You do not have to file Form 8833 for any of the following situations. Tax tips for 2012 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. Tax tips for 2012 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. Tax tips for 2012 This includes taxable scholarship and fellowship grants. Tax tips for 2012 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Tax tips for 2012 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. Tax tips for 2012 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Tax tips for 2012 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. Tax tips for 2012 S. Tax tips for 2012 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Tax tips for 2012 S. Tax tips for 2012 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Tax tips for 2012 S. Tax tips for 2012 financial institution, qualified intermediary, or withholding foreign partnership or trust. Tax tips for 2012 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. Tax tips for 2012 Penalty for failure to provide required information on Form 8833. Tax tips for 2012   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. Tax tips for 2012 Additional information. Tax tips for 2012   For additional information, see section 301. Tax tips for 2012 6114-1(c) of the Income Tax Regulations. Tax tips for 2012 Table 9-1. Tax tips for 2012 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Tax tips for 2012 D. Tax tips for 2012 ) Australia TIAS 10773 Dec. Tax tips for 2012 1, 1983 1986-2 C. Tax tips for 2012 B. Tax tips for 2012 220 1986-2 C. Tax tips for 2012 B. Tax tips for 2012 246 Protocol TIAS Jan. Tax tips for 2012 1, 2004     Austria TIAS Jan. Tax tips for 2012 1, 1999     Bangladesh TIAS Jan. Tax tips for 2012 1, 2007     Barbados TIAS 11090 Jan. Tax tips for 2012 1, 1984 1991-2 C. Tax tips for 2012 B. Tax tips for 2012 436 1991-2 C. Tax tips for 2012 B. Tax tips for 2012 466 Protocol TIAS Jan. Tax tips for 2012 1, 1994     Protocol TIAS Jan. Tax tips for 2012 1, 2005     Belgium TIAS Jan. Tax tips for 2012 1, 2008     Bulgaria TIAS Jan. Tax tips for 2012 1, 2009     Canada2 TIAS 11087 Jan. Tax tips for 2012 1, 1985 1986-2 C. Tax tips for 2012 B. Tax tips for 2012 258 1987-2 C. Tax tips for 2012 B. Tax tips for 2012 298 Protocol TIAS Jan. Tax tips for 2012 1, 1996     Protocol TIAS Dec. Tax tips for 2012 16, 1997     Protocol TIAS Jan. Tax tips for 2012 1, 2009     China, People's Republic of TIAS 12065 Jan. Tax tips for 2012 1, 1987 1988-1 C. Tax tips for 2012 B. Tax tips for 2012 414 1988-1 C. Tax tips for 2012 B. Tax tips for 2012 447 Commonwealth of Independent States3 TIAS 8225 Jan. Tax tips for 2012 1, 1976 1976-2 C. Tax tips for 2012 B. Tax tips for 2012 463 1976-2 C. Tax tips for 2012 B. Tax tips for 2012 475 Cyprus TIAS 10965 Jan. Tax tips for 2012 1, 1986 1989-2 C. Tax tips for 2012 B. Tax tips for 2012 280 1989-2 C. Tax tips for 2012 B. Tax tips for 2012 314 Czech Republic TIAS Jan. Tax tips for 2012 1, 1993     Denmark TIAS Jan. Tax tips for 2012 1, 2001     Protocol TIAS Jan. Tax tips for 2012 1, 2008     Egypt TIAS 10149 Jan. Tax tips for 2012 1, 1982 1982-1 C. Tax tips for 2012 B. Tax tips for 2012 219 1982-1 C. Tax tips for 2012 B. Tax tips for 2012 243 Estonia TIAS Jan. Tax tips for 2012 1, 2000     Finland TIAS 12101 Jan. Tax tips for 2012 1, 1991     Protocol TIAS Jan. Tax tips for 2012 1, 2008     France TIAS Jan. Tax tips for 2012 1, 1996     Protocol TIAS Jan. Tax tips for 2012 1, 2007     Protocol TIAS Jan. Tax tips for 2012 1, 2010     Germany TIAS Jan. Tax tips for 2012 1, 1990     Protocol TIAS Jan. Tax tips for 2012 1, 2008     Greece TIAS 2902 Jan. Tax tips for 2012 1, 1953 1958-2 C. Tax tips for 2012 B. Tax tips for 2012 1054 T. Tax tips for 2012 D. Tax tips for 2012 6109, 1954-2 C. Tax tips for 2012 B. Tax tips for 2012 638 Hungary TIAS 9560 Jan. Tax tips for 2012 1, 1980 1980-1 C. Tax tips for 2012 B. Tax tips for 2012 333 1980-1 C. Tax tips for 2012 B. Tax tips for 2012 354 Iceland TIAS Jan. Tax tips for 2012 1, 2009     India TIAS Jan. Tax tips for 2012 1, 1991     Indonesia TIAS 11593 Jan. Tax tips for 2012 1, 1990     Ireland TIAS Jan. Tax tips for 2012 1, 1998     Israel TIAS Jan. Tax tips for 2012 1, 1995     Italy TIAS Jan. Tax tips for 2012 1, 2010     Jamaica TIAS 10207 Jan. Tax tips for 2012 1, 1982 1982-1 C. Tax tips for 2012 B. Tax tips for 2012 257 1982-1 C. Tax tips for 2012 B. Tax tips for 2012 291 Japan TIAS Jan. Tax tips for 2012 1, 2005     Kazakhstan TIAS Jan. Tax tips for 2012 1, 1996     Korea, South TIAS 9506 Jan. Tax tips for 2012 1, 1980 1979-2 C. Tax tips for 2012 B. Tax tips for 2012 435 1979-2 C. Tax tips for 2012 B. Tax tips for 2012 458 Latvia TIAS Jan. Tax tips for 2012 1, 2000     Lithuania TIAS Jan. Tax tips for 2012 1, 2000     Luxembourg TIAS Jan. Tax tips for 2012 1, 2001     Malta TIAS Jan. Tax tips for 2012 1, 2011     Mexico TIAS Jan. Tax tips for 2012 1, 1994 1994-2 C. Tax tips for 2012 B. Tax tips for 2012 424 1994-2 C. Tax tips for 2012 B. Tax tips for 2012 489 Protocol TIAS Oct. Tax tips for 2012 26, 1995     Protocol TIAS Jan. Tax tips for 2012 1, 2004     Morocco TIAS 10195 Jan. Tax tips for 2012 1, 1981 1982-2 C. Tax tips for 2012 B. Tax tips for 2012 405 1982-2 C. Tax tips for 2012 B. Tax tips for 2012 427 Netherlands TIAS Jan. Tax tips for 2012 1, 1994     Protocol TIAS Jan. Tax tips for 2012 1, 2005     New Zealand TIAS 10772 Nov. Tax tips for 2012 2, 1983 1990-2 C. Tax tips for 2012 B. Tax tips for 2012 274 1990-2 C. Tax tips for 2012 B. Tax tips for 2012 303 Protocol TIAS Jan. Tax tips for 2012 1, 2011     Norway TIAS 7474 Jan. Tax tips for 2012 1, 1971 1973-1 C. Tax tips for 2012 B. Tax tips for 2012 669 1973-1 C. Tax tips for 2012 B. Tax tips for 2012 693 Protocol TIAS 10205 Jan. Tax tips for 2012 1, 1982 1982-2 C. Tax tips for 2012 B. Tax tips for 2012 440 1982-2 C. Tax tips for 2012 B. Tax tips for 2012 454 Pakistan TIAS 4232 Jan. Tax tips for 2012 1, 1959 1960-2 C. Tax tips for 2012 B. Tax tips for 2012 646 T. Tax tips for 2012 D. Tax tips for 2012 6431, 1960-1 C. Tax tips for 2012 B. Tax tips for 2012 755 Philippines TIAS 10417 Jan. Tax tips for 2012 1, 1983 1984-2 C. Tax tips for 2012 B. Tax tips for 2012 384 1984-2 C. Tax tips for 2012 B. Tax tips for 2012 412 Poland TIAS 8486 Jan. Tax tips for 2012 1, 1974 1977-1 C. Tax tips for 2012 B. Tax tips for 2012 416 1977-1 C. Tax tips for 2012 B. Tax tips for 2012 427 Portugal TIAS Jan. Tax tips for 2012 1, 1996     Romania TIAS 8228 Jan. Tax tips for 2012 1, 1974 1976-2 C. Tax tips for 2012 B. Tax tips for 2012 492 1976-2 C. Tax tips for 2012 B. Tax tips for 2012 504 Russia TIAS Jan. Tax tips for 2012 1, 1994     Slovak Republic TIAS Jan. Tax tips for 2012 1, 1993     Slovenia TIAS Jan. Tax tips for 2012 1, 2002     South Africa TIAS Jan. Tax tips for 2012 1, 1998     Spain TIAS Jan. Tax tips for 2012 1, 1991     Sri Lanka TIAS Jan. Tax tips for 2012 1, 2004     Sweden TIAS Jan. Tax tips for 2012 1, 1996     Protocol TIAS Jan. Tax tips for 2012 1, 2007     Switzerland TIAS Jan. Tax tips for 2012 1, 1998     Thailand TIAS Jan. Tax tips for 2012 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Tax tips for 2012 1, 1970 1971-2 C. Tax tips for 2012 B. Tax tips for 2012 479   Tunisia TIAS Jan. Tax tips for 2012 1, 1990     Turkey TIAS Jan. Tax tips for 2012 1, 1998     Ukraine TIAS Jan. Tax tips for 2012 1, 2001     United Kingdom TIAS Jan. Tax tips for 2012 1, 2004     Venezuela TIAS Jan. Tax tips for 2012 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. Tax tips for 2012 3The U. Tax tips for 2012 S. Tax tips for 2012 -U. Tax tips for 2012 S. Tax tips for 2012 S. Tax tips for 2012 R. Tax tips for 2012 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Tax tips for 2012 Prev  Up  Next   Home   More Online Publications