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The Amended Taxes
Amended taxes Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Amended taxes Tax-deferred plans. Amended taxes Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Amended taxes Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Amended taxes S. Amended taxes Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Amended taxes That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Amended taxes Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Amended taxes Saving clause. Amended taxes In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Amended taxes S. Amended taxes citizens) or of the United States to tax its residents or citizens (including U. Amended taxes S. Amended taxes citizens who are residents of the foreign country). Amended taxes This provision is known as the “saving clause. Amended taxes ” For example, an individual who is a U. Amended taxes S. Amended taxes citizen and a resident of Canada may have dividend income from a U. Amended taxes S. Amended taxes corporation. Amended taxes The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Amended taxes Even though a resident of Canada, the individual is a U. Amended taxes S. Amended taxes citizen and the saving clause overrides the treaty article that limits the U. Amended taxes S. Amended taxes tax to 15%. Amended taxes Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Amended taxes Treaty-based position. Amended taxes If you take the position that any U. Amended taxes S. Amended taxes tax is overruled or otherwise reduced by a U. Amended taxes S. Amended taxes treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Amended taxes Personal Services A U. Amended taxes S. Amended taxes citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Amended taxes Income from employment (Article XV). Amended taxes Income U. Amended taxes S. Amended taxes residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Amended taxes If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Amended taxes Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Amended taxes Example. Amended taxes You are a U. Amended taxes S. Amended taxes resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Amended taxes During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Amended taxes Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Amended taxes Pay received by a U. Amended taxes S. Amended taxes resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Amended taxes S. Amended taxes resident is exempt from Canadian tax. Amended taxes Income from self-employment (Article VII). Amended taxes Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Amended taxes This income is treated as business profits, and deductions similar to those allowed under U. Amended taxes S. Amended taxes law are allowable. Amended taxes If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Amended taxes The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Amended taxes You may be considered to have a permanent establishment if you meet certain conditions. Amended taxes For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Amended taxes Public entertainers (Article XVI). Amended taxes The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Amended taxes However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Amended taxes Compensation paid by the U. Amended taxes S. Amended taxes Government (Article XIX). Amended taxes Wages, salaries, and similar income (other than pensions) paid to a U. Amended taxes S. Amended taxes citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Amended taxes The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Amended taxes Students and apprentices (Article XX). Amended taxes A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Amended taxes The recipient must be or must have been a U. Amended taxes S. Amended taxes resident immediately before visiting Canada. Amended taxes An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Amended taxes Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Amended taxes S. Amended taxes residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Amended taxes Canadian pensions and annuities paid to U. Amended taxes S. Amended taxes residents may be taxed by the United States, but the amount of any pension included in income for U. Amended taxes S. Amended taxes tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Amended taxes Pensions. Amended taxes A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Amended taxes It includes pensions paid by private employers and the government for services rendered. Amended taxes Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Amended taxes Pensions do not include social security benefits. Amended taxes Roth IRAs. Amended taxes A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Amended taxes S. Amended taxes tax if paid to a U. Amended taxes S. Amended taxes resident. Amended taxes In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Amended taxes However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Amended taxes Tax-deferred plans. Amended taxes Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Amended taxes S. Amended taxes tax, even if it is not distributed. Amended taxes However, a U. Amended taxes S. Amended taxes citizen or resident can elect to defer U. Amended taxes S. Amended taxes tax on income from the plan until the income is distributed. Amended taxes Form 8891 is used to make the election. Amended taxes Annuities. Amended taxes An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Amended taxes Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Amended taxes Special rules. Amended taxes Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Amended taxes Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Amended taxes Social security benefits. Amended taxes U. Amended taxes S. Amended taxes social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Amended taxes Alimony. Amended taxes Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Amended taxes S. Amended taxes residents are exempt from Canadian tax. Amended taxes For purposes of U. Amended taxes S. Amended taxes tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Amended taxes Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Amended taxes Dividends (Article X). Amended taxes For Canadian source dividends received by U. Amended taxes S. Amended taxes residents, the Canadian income tax generally may not be more than 15%. Amended taxes A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Amended taxes However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Amended taxes These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Amended taxes Interest (Article XI). Amended taxes Generally, Canadian source interest received by U. Amended taxes S. Amended taxes residents is exempt from Canadian income tax. Amended taxes The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Amended taxes Gains from the sale of property (Article XIII). Amended taxes Generally, gains from the sale of personal property by a U. Amended taxes S. Amended taxes resident having no permanent establishment in Canada are exempt from Canadian income tax. Amended taxes However, the exemption from Canadian tax does not apply to gains realized by U. Amended taxes S. Amended taxes residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Amended taxes If the property subject to Canadian tax is a capital asset and was owned by the U. Amended taxes S. Amended taxes resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Amended taxes Royalties (Article XII). Amended taxes The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Amended taxes This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Amended taxes This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Amended taxes Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Amended taxes Gambling losses. Amended taxes Canadian residents may deduct gambling losses in the U. Amended taxes S. Amended taxes against gambling winnings in the U. Amended taxes S. Amended taxes in the same manner as a U. Amended taxes S. Amended taxes resident. Amended taxes Charitable Contributions United States income tax return. Amended taxes Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Amended taxes Besides being subject to the overall limits applicable to all your charitable contributions under U. Amended taxes S. Amended taxes tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Amended taxes S. Amended taxes percentage limits on charitable contributions, applied to your Canadian source income. Amended taxes If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Amended taxes Example. Amended taxes You are a U. Amended taxes S. Amended taxes citizen living in Canada. Amended taxes You have both U. Amended taxes S. Amended taxes and Canadian source income. Amended taxes During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Amended taxes S. Amended taxes tax law if they were U. Amended taxes S. Amended taxes organizations. Amended taxes To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Amended taxes S. Amended taxes income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Amended taxes S. Amended taxes income tax law. Amended taxes Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Amended taxes S. Amended taxes income tax law. Amended taxes The appropriate percentage limit for U. Amended taxes S. Amended taxes tax purposes is applied to your total adjusted gross income from all sources. Amended taxes Qualified charities. Amended taxes These Canadian organizations must meet the qualifications that a U. Amended taxes S. Amended taxes charitable organization must meet under U. Amended taxes S. Amended taxes tax law. Amended taxes Usually an organization will notify you if it qualifies. Amended taxes For further information on charitable contributions and the U. Amended taxes S. Amended taxes percentage limits, see Publication 526, Charitable Contributions. Amended taxes Canadian income tax return. Amended taxes Under certain conditions, contributions to qualified U. Amended taxes S. Amended taxes charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Amended taxes Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Amended taxes In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Amended taxes For detailed discussions of the U. Amended taxes S. Amended taxes income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Amended taxes See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Amended taxes S. Amended taxes citizens residing in Canada. Amended taxes Competent Authority Assistance Under Article XXVI, a U. Amended taxes S. Amended taxes citizen or resident may request assistance from the U. Amended taxes S. Amended taxes competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Amended taxes The U. Amended taxes S. Amended taxes competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Amended taxes If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Amended taxes It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Amended taxes This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Amended taxes For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Amended taxes irs. Amended taxes gov/irb/2006-49_IRB/ar13. Amended taxes html. Amended taxes The request should be addressed to: Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty Internal Revenue Service 1111 Constitution Ave. Amended taxes , NW Routing: MA3-322A Washington, D. Amended taxes C. Amended taxes 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Amended taxes S. Amended taxes taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Amended taxes This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Amended taxes For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Amended taxes Attach your protective claim to your request for competent authority assistance. Amended taxes Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Amended taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Amended taxes Text of Treaty You can get the text of the U. Amended taxes S. Amended taxes —Canada income tax treaty from: Superintendent of Documents U. Amended taxes S. Amended taxes Government Printing Office P. Amended taxes O. Amended taxes Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Amended taxes gov. Amended taxes U. Amended taxes S. Amended taxes Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Amended taxes To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Amended taxes S. Amended taxes Embassy or consulate. Amended taxes Mail. Amended taxes For answers to technical or account questions, you can write to: Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Amended taxes You can call the IRS for help at (267) 941-1000 (not a toll-free call). Amended taxes Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Amended taxes The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Amended taxes S. Amended taxes ) or on the Internet at www. Amended taxes cra-arc. Amended taxes gc. Amended taxes ca. Amended taxes Prev Up Next Home More Online Publications