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previous page Previous Page: Publication 514 - Foreign Tax Credit for Individuals - Comprehensive Example — Filled-In Form 1116
next page Next Page: Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding of Tax on Nonresident Aliens and Foreign Entities
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p514-010.htm#en_us_publink1000146305

How To Get Tax Help(p34)


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You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
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Contacting your Taxpayer Advocate.(p34)


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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.
You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.
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Low Income Taxpayer Clinics (LITCs).(p34)
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LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or your local IRS office.
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Free tax services.(p34)


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To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
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Free help with your return.(p34)


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Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest Vita or TCE site, call 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at 
www.aarp.org/money/taxaide.
For more information on these programs, go to www.irs.gov and enter keyword "VITA" in the upper right-hand corner.
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Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Check the status of your 2008 refund. Go to www.irs.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
  • Download forms, instructions, and publications.
  • Order IRS products online.
  • Research your tax questions online.
  • Search publications online by topic or keyword.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using the withholding calculator online at  
    www.irs.gov/individuals.
  • Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.
Phone
Phone. Many services are available by phone.  
  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to  
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
  • Refund information. To check the status of your 2008 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
  • Other refund information. To check the status of a prior year refund or amended return refund, call 1-800-829-1954.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk In
Walk-in. Many products and services are available on a walk-in basis. 
  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Due date
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613


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DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions.
  • Tax Topics from the IRS telephone response system.
  • Internal Revenue Code—Title 26 of the U.S. Code.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • Two releases during the year. 
    – The first release will ship the beginning of January 2009. 
    – The final release will ship the beginning of March 2009.
Purchase the DVD from National Technical Information Service (NTIS) at  
www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
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Small Business Resource Guide 2009. This online guide is a must for every small business owner or any taxpayer about to start a business. This year's guide includes:
  • Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
  • All the business tax forms, instructions, and publications needed to successfully manage a business.
  • Tax law changes for 2009.
  • Tax Map: an electronic research tool and finding aid.
  • Web links to various government agencies, business associations, and IRS organizations.
  • "Rate the Product" survey—your opportunity to suggest changes for future editions.
  • A site map of the guide to help you navigate the pages with ease.
  • An interactive "Teens in Biz" module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
The information is updated during the year. Visit www.irs.gov and enter keyword "SBRG" in the upper right-hand corner for more information.
taxmap/pubs/p514-010.htm#en_us_publink1000146672
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Worksheet.  Additional Foreign Tax Credit on U.S. income*

I. U.S. tax on U.S. source incomeCOL. ACOL. B
 (U.S. source rules)
  1.Dividends                        
  2.Interest                        
  3.Royalties                        
  4.Capital gain                        
  5.a.Gross earned income             
   b.Allocable employee business expenses             
   c.Net compensation. Subtract line 5b from line 5a             
  6.a.Gross rent, real property             
   b.Direct expenses             
   c.Net rent. Subtract line 6b from line 6a             
  7.Other                                                                                              
  8.Add lines 1–5a, 6a and 7 in columns A and lines 1–4, 5c, 6c and 7 in column B                        
  9.Enter tax from Form 1040 (see instructions)            
  10.Enter adjusted gross income (AGI) from line 37, Form 1040            
  11.Divide line 9 by line 10. Enter the result as a decimal. This is the average tax rate on your AGI.            
  12.Multiply line 11 by line 8 (column B). This is your estimated U.S. tax on your U.S. source income.            
II. Tax at source allowable under treaty  
 A.Items fully taxable by U.S.  
  13.a.Identify                                                                         
   b.Multiply line 13a by line 11            
 B.Items partly taxable by U.S.
  14.a.Identify                                                                         
   b.Treaty rate             
   c.Allowable tax at source (Multiply line 14a by line 14b)            
  15.a.Identify                                                                         
   b.Treaty rate             
   c.Allowable tax at source (Multiply line 15a by line 15b)            
  16.Total (Add lines 13b, 14c, and 15c)            
 C.Identify each item of U.S. source income from Col. A, Step I, on which the U.S. may
not, under treaty, tax residents of the other country who are not U.S. citizens
  
                                                                                    
                                                                                    
III. Additional credit  
  17.Residence country tax on U.S. source income before foreign tax credit            
  18.Foreign tax credit allowed by residence country for U.S. income tax paid            
  19.Maximum credit. Subtract the greater of line 16 or line 18 from line 12.            
  20.a.Enter the amount from line 17             
   b.Enter the greater of line 16 or line 18             
   c.Subtract line 20b from line 20a            
  21.Additional credit. Enter the smaller of line 19 or line 20c. Add this amount to line 29 of Part IV Form 1116.            
* See the discussion on Tax Treaties for information on when you should use this worksheet.
taxmap/pubs/p514-010.htm#en_us_publink1000146673
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Worksheet Instructions. Additional Foreign Tax Credit on U.S. Income

 
STEP I
Figure the estimated tax on U.S. source income using U.S. source rules.
 Lines 1–7 — Enter the gross amount for each type of income in Column A, and the net amount in Column B.
 Line 9 — Enter the amount from Form 1040, line 44.
  
STEP II
Determine the amount of tax that the United States is allowed to collect at source under the treaty on income of residents of the other country who are not U.S. citizens.
 PART A — Income fully taxable by the United States. Identify the type and amount on line 13a.
 PART B — Income for which treaty limits U.S. tax at source.
 Lines 14–15 — Identify each type and amount of income. Use the specified treaty rate. (See Publication 901, U.S. Tax Treaties.)
 PART C — Identify the items not taxable at source by the United States under the treaty.
  
STEP III
Figure the amount of the additional credit for foreign taxes paid or accrued on U.S. source income. The additional credit is limited to the difference between the estimated U.S. tax (Step I) and the greater of the allowable U.S. tax at source (Step II) or the foreign tax credit allowed by the residence country (line 18).
 Line 17 — Enter the amount of the residence country tax on your U.S. source income before reduction for foreign tax credits. If possible, use the fraction of the pre-credit residence country tax which U.S. source taxable income bears to total taxable income. Otherwise, report that fraction of the pre-credit foreign tax which gross U.S. income bears to total gross income for foreign tax purposes.
 Line 21 — This amount may be claimed as a foreign tax credit on Form 1116. Complete Form 1116 according to the instructions. Add the additional credit to line 29, Part IV, of Form 1116 and report that total on your Form 1040. File this worksheet with your Form 1040 as an attachment to Form 1116.
taxmap/pubs/p514-010.htm#en_us_publink10001762
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Pubs list Text DescriptionPubs list  
previous pagePrevious Page: Publication 514 - Foreign Tax Credit for Individuals - Comprehensive Example — Filled-In Form 1116
next pageNext Page: Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding of Tax on Nonresident Aliens and Foreign Entities
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication