Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 33
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34Turkey
with a business carried on by the United King
60 years of age and older. TCE volunteers spe
dom, its political subdivisions, or local authori
cialize in answering questions about pensions
Income, other than a pension, paid by Turkey or
ties.
and retirementrelated issues unique to seniors.
its political subdivisions or local authorities to an
Getting answers to your tax law
individual for services performed for the paying
Venezuela
questions. On IRS.gov get answers to
governmental body is exempt from U.S. income
your tax questions anytime, anywhere.
tax. However, the exemption does not apply to
Income, other than a pension, paid by Vene
payments for services performed in the United
Go to
&-Resources
for a
zuela, its political subdivisions, or local authori
States by a resident of the United States who
variety of tools that will help you with your
ties to an individual for services performed for
either:
taxes.
the paying governmental body is exempt from
Is a U.S. citizen, or
Enter “ITA” in the search box on IRS.gov
U.S. income tax. However, the exemption does
Did not become a U.S. resident only to
for the Interactive Tax Assistant, a tool that
not apply to payments for services performed in
perform the services.
will ask you questions on a number of tax
the United States by a resident of the United
law topics and provide answers. You can
States who either:
print the entire interview and the final re
Pensions paid by Turkey for services per
Is a U.S. citizen, or
sponse.
formed for Turkey are exempt from U.S. income
Did not become a U.S. resident only to
Enter “Pub 17” in the search box on
tax unless the recipient is both a resident and
perform the services.
IRS.gov to get Pub. 17, Your Federal In
citizen of the United States.
come Tax for Individuals, which features
Pensions paid by Venezuela, its political
details on taxsaving opportunities, 2015
These exemptions do not apply to income or
subdivisions, or local authorities for services
tax changes, and thousands of interactive
pensions for services performed in connection
performed for Venezuela are exempt from U.S.
links to help you find answers to your ques
with a business carried on by Turkey or its sub
income tax unless the recipient is both a resi
tions.
divisions or local authorities.
dent and citizen of the United States.
Additionally, you may be able to access
tax law information in your electronic filing
Ukraine
These exemptions do not apply to payments
software.
or pensions for services performed in connec
Income, other than a pension, paid from public
tion with a business carried on by Venezuela,
funds of Ukraine, its political subdivisions, or lo
its political subdivisions, or local authorities.
Tax forms and publications. You can down
cal authorities to an individual for services per
load or print all of the forms and publications
formed in the discharge of governmental func
How To Get Tax Help
you may need on Oth
tions is exempt from U.S. income tax. However,
erwise, you can go to
the exemption does not apply if the services are
to place an order and have forms mailed to you.
performed in the United States by a resident of
You can get help with unresolved tax issues, or
You should receive your order within 10 busi
the United States who either:
der free publications and forms, ask tax ques
ness days.
Is a U.S. citizen, or
tions, and get information from the IRS in sev
Did not become a U.S. resident only to
eral ways. By selecting the method that is best
Direct deposit. The fastest way to receive a
perform the services.
for you, you will have quick and easy access to
tax refund is by combining direct deposit and
tax help.
IRS e-file. Direct deposit securely and electroni
Pensions paid by, or by funds created by,
cally transfers your refund directly into your fi
Ukraine, its political subdivisions, or local au
nancial account. Eight in 10 taxpayers use di
Taxpayer Assistance
thorities for services performed for Ukraine are
rect deposit to receive their refund. The majority
exempt from U.S. income tax unless the recipi
Inside the United States
of refunds are received within 21 days or less.
ent is both a resident and citizen of the United
States.
Getting a transcript or copy of a return.
Preparing and filing your tax return. Find
Go to IRS.gov and click on “Get Transcript
These exemptions do not apply to income or
free options to prepare and file your return on
of Your Tax Records” under “Tools.”
pensions for services performed in connection
IRS.gov or in your local community if you qual
Call the transcript tollfree line at
with a trade or business carried on by Ukraine,
ify.
18009089946.
its political subdivisions, or local authorities.
Go to IRS.gov and click on the Filing tab to
Mail Form 4506T or Form 4506TEZ (both
see your options.
available on IRS.gov).
Enter “Free File” in the search box to see
United Kingdom
whether you can use brandname software
Using online tools to help prepare your re-
to prepare and e-file your federal tax return
turn. Go to IRS.gov and click on the Tools bar
Income, other than a pension, paid from the
for free.
to use these and other selfservice options.
public funds of the United Kingdom, its political
Enter “VITA” in the search box, download
The
Earned Income Tax Credit Assistant
subdivisions, or local authorities to an individual
the free IRS2Go app, or call
determines if you are eligible for the EIC.
for services performed for the paying govern
18009069887 to find the nearest Volun
The
Online EIN Application
helps you get
mental body is exempt from U.S. income tax.
teer Income Tax Assistance or Tax Coun
an employer identification number.
However, the exemption does not apply if the
seling for the Elderly (TCE) location for free
The
IRS Withholding Calculator
estimates
services are performed in the United States by
tax preparation.
the amount you should have withheld from
a resident of the United States who either:
Enter “TCE” in the search box, download
your paycheck for federal income tax pur
Is a U.S. citizen, or
the free IRS2Go app, or call
poses.
Did not become a U.S. resident only to
18882277669 to find the nearest Tax
The
Electronic Filing PIN Request
helps to
perform the services.
Counseling for the Elderly location for free
verify your identity when you do not have
tax preparation.
your prior year AGI or prior year selfselec
Pensions paid by, or funds created by, the
ted PIN available.
United Kingdom, its political subdivisions, or lo
The Volunteer Income Tax Assistance
The
First Time Homebuyer Credit Account
cal authorities for services performed for the
(VITA) program offers free tax help to people
Look-up
tool provides information on your
United Kingdom are exempt from U.S. income
who generally make $54,000 or less, persons
repayments and account balance.
tax unless the recipient is both a resident and
with disabilities, the elderly, and limitedEng
citizen of the United States.
lishspeaking taxpayers who need help prepar
For help with the alternative minimum tax,
ing their own tax returns. The Tax Counseling
go to IRS.gov/AMT.
These exemptions do not apply to income or
for the Elderly (TCE) program offers free tax
pensions for services performed in connection
help for all taxpayers, particularly those who are
Publication 901 (September 2016)
Page 33
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