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1040nr Ez 2013

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1040nr Ez 2013

1040nr ez 2013 Index Symbols 10% owners, Ten-percent owners. 1040nr ez 2013 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 1040nr ez 2013 A Acceptance agent, Unexpected payment. 1040nr ez 2013 Accounts, offshore, Offshore accounts. 1040nr ez 2013 Alien Illegal, Illegal aliens. 1040nr ez 2013 Nonresident, Nonresident alien. 1040nr ez 2013 Resident, Resident alien. 1040nr ez 2013 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 1040nr ez 2013 Allocation information, Failure to provide allocation information. 1040nr ez 2013 American Samoa, U. 1040nr ez 2013 S. 1040nr ez 2013 Virgin Islands and American Samoa corporations. 1040nr ez 2013 Amount to withhold, Determination of amount to withhold. 1040nr ez 2013 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 1040nr ez 2013 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 1040nr ez 2013 Banks, interest received by, Banks. 1040nr ez 2013 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 1040nr ez 2013 Branch profits tax, Corporation subject to branch profits tax. 1040nr ez 2013 C Canada, Exception 3. 1040nr ez 2013 , Deposit interest paid to nonresident alien individuals in 2012. 1040nr ez 2013 , Deposit interest paid to certain nonresident alien individuals in 2013. 1040nr ez 2013 Capital gains, Capital gains (Income Code 9). 1040nr ez 2013 Central withholding agreements, Income Code 43. 1040nr ez 2013 Consent dividends, Consent dividends. 1040nr ez 2013 , Consent dividends. 1040nr ez 2013 Contingent interest, Contingent interest. 1040nr ez 2013 Controlled foreign corporations, interest paid to, Controlled foreign corporations. 1040nr ez 2013 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 1040nr ez 2013 Covenant not to compete, Covenant not to compete. 1040nr ez 2013 Crew members, Crew members. 1040nr ez 2013 D Dependent personal services, Pay for dependent personal services (Income Code 17). 1040nr ez 2013 Allowance for personal exemptions, Withholding exemptions. 1040nr ez 2013 Defined, Pay for dependent personal services (Income Code 17). 1040nr ez 2013 Exempt from withholding, Graduated rates. 1040nr ez 2013 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 1040nr ez 2013 Disregarded entities, Disregarded entities. 1040nr ez 2013 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 1040nr ez 2013 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 1040nr ez 2013 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 1040nr ez 2013 In general, Dividends Documentary evidence, Documentary evidence. 1040nr ez 2013 , Documentary Evidence, Documentary evidence. 1040nr ez 2013 Documentation From foreign beneficial owners and U. 1040nr ez 2013 S. 1040nr ez 2013 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 1040nr ez 2013 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 1040nr ez 2013 Electronic deposit rules, Electronic deposit requirement. 1040nr ez 2013 Employees, Employees. 1040nr ez 2013 , Employee. 1040nr ez 2013 Employer, Employer. 1040nr ez 2013 F Federal unemployment tax, Federal unemployment tax (FUTA). 1040nr ez 2013 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 1040nr ez 2013 Financial institutions, Branches of financial institutions. 1040nr ez 2013 FIRPTA withholding, U. 1040nr ez 2013 S. 1040nr ez 2013 real property interest. 1040nr ez 2013 , U. 1040nr ez 2013 S. 1040nr ez 2013 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 1040nr ez 2013 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 1040nr ez 2013 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 1040nr ez 2013 S. 1040nr ez 2013 branches of foreign banks and foreign insurance companies. 1040nr ez 2013 , Income paid to U. 1040nr ez 2013 S. 1040nr ez 2013 branch of foreign bank or insurance company. 1040nr ez 2013 Charitable organizations, Other foreign organizations, associations, and charitable institutions. 1040nr ez 2013 Corporations, Foreign corporations. 1040nr ez 2013 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 1040nr ez 2013 S. 1040nr ez 2013 branches of foreign banks and foreign insurance companies. 1040nr ez 2013 , Income paid to U. 1040nr ez 2013 S. 1040nr ez 2013 branch of foreign bank or insurance company. 1040nr ez 2013 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 1040nr ez 2013 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 1040nr ez 2013 Person, Foreign Persons Private foundation, Foreign private foundations. 1040nr ez 2013 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 1040nr ez 2013 Trusts, Foreign simple and grantor trust. 1040nr ez 2013 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 1040nr ez 2013 , Responsibilities of WT. 1040nr ez 2013 , Form 1042. 1040nr ez 2013 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 1040nr ez 2013 , Form 1042-S reporting. 1040nr ez 2013 , Form 1042 filing. 1040nr ez 2013 , Form 1042-S. 1040nr ez 2013 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 1040nr ez 2013 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 1040nr ez 2013 4419, Electronic reporting. 1040nr ez 2013 7004, Extension to file Form 1042. 1040nr ez 2013 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 1040nr ez 2013 8288, Reporting and Paying the Tax, Form 8288, U. 1040nr ez 2013 S. 1040nr ez 2013 Withholding Tax Return for Dispositions by Foreign Persons of U. 1040nr ez 2013 S. 1040nr ez 2013 Real Property Interests. 1040nr ez 2013 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 1040nr ez 2013 S. 1040nr ez 2013 Real Property Interests. 1040nr ez 2013 8288-B, Categories (1), (2), and (3). 1040nr ez 2013 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 1040nr ez 2013 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 1040nr ez 2013 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 1040nr ez 2013 8833, Claiming treaty benefits. 1040nr ez 2013 940, Federal unemployment tax (FUTA). 1040nr ez 2013 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 1040nr ez 2013 972, Consent dividends. 1040nr ez 2013 SS-4, U. 1040nr ez 2013 S. 1040nr ez 2013 Taxpayer Identification Numbers SS-5, U. 1040nr ez 2013 S. 1040nr ez 2013 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 1040nr ez 2013 , Form W-2. 1040nr ez 2013 W-4, Alternate withholding procedure. 1040nr ez 2013 , Form W-4, Employee's Withholding Allowance Certificate. 1040nr ez 2013 , Withholding exemptions. 1040nr ez 2013 , Special instructions for Form W-4. 1040nr ez 2013 W-7, U. 1040nr ez 2013 S. 1040nr ez 2013 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 1040nr ez 2013 W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 1040nr ez 2013 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 1040nr ez 2013 S. 1040nr ez 2013 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 1040nr ez 2013 G Gambling winnings, Gambling winnings (Income Code 28). 1040nr ez 2013 Graduated rates, Graduated rates. 1040nr ez 2013 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 1040nr ez 2013 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 1040nr ez 2013 Guam, Guam or Northern Mariana Islands corporations. 1040nr ez 2013 H Help (see Tax help) I Identification number, taxpayer, U. 1040nr ez 2013 S. 1040nr ez 2013 Taxpayer Identification Numbers, Identification numbers. 1040nr ez 2013 Illegal aliens, Illegal aliens. 1040nr ez 2013 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 1040nr ez 2013 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 1040nr ez 2013 Source of, Source of Income Transportation, Transportation income. 1040nr ez 2013 Income code 01, Interest paid by U. 1040nr ez 2013 S. 1040nr ez 2013 obligors—general (Income Code 1). 1040nr ez 2013 02, Interest on real property mortgages (Income Code 2). 1040nr ez 2013 03, Interest paid to controlling foreign corporations (Income Code 3). 1040nr ez 2013 04, Interest paid by foreign corporations (Income Code 4). 1040nr ez 2013 06, Dividends paid by U. 1040nr ez 2013 S. 1040nr ez 2013 corporations — general (Income Code 6). 1040nr ez 2013 07, Dividends qualifying for direct dividend rate (Income Code 7). 1040nr ez 2013 08, Dividends paid by foreign corporations (Income Code 8). 1040nr ez 2013 09, Capital gains (Income Code 9). 1040nr ez 2013 10, Industrial royalties (Income Code 10). 1040nr ez 2013 11, Motion picture or television copyright royalties (Income Code 11). 1040nr ez 2013 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 1040nr ez 2013 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 1040nr ez 2013 17, Pay for dependent personal services (Income Code 17). 1040nr ez 2013 18, Pay for teaching (Income Code 18). 1040nr ez 2013 19, Pay during studying and training (Income Code 19). 1040nr ez 2013 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 1040nr ez 2013 29, Interest on deposits (Income Code 29). 1040nr ez 2013 30, Original issue discount (Income Code 30). 1040nr ez 2013 50, Other income (Income Code 50). 1040nr ez 2013 Independent personal services Defined, Pay for independent personal services (Income Code 16). 1040nr ez 2013 Exempt from withholding, Pay for independent personal services (Income Code 16). 1040nr ez 2013 , 30% rate. 1040nr ez 2013 India, Students and business apprentices from India. 1040nr ez 2013 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 1040nr ez 2013 , Installment payments. 1040nr ez 2013 Insurance proceeds, Insurance proceeds. 1040nr ez 2013 Interest Contingent, Contingent interest. 1040nr ez 2013 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 1040nr ez 2013 Deposits, Interest on deposits (Income Code 29). 1040nr ez 2013 Foreign business arrangements, Interest from foreign business arrangements. 1040nr ez 2013 Foreign corporations, Interest paid by foreign corporations (Income Code 4). 1040nr ez 2013 Income, Interest Portfolio, Portfolio interest. 1040nr ez 2013 , Interest that does not qualify as portfolio interest. 1040nr ez 2013 Real property mortgages, Interest on real property mortgages (Income Code 2). 1040nr ez 2013 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 1040nr ez 2013 Qualified, Qualified intermediary. 1040nr ez 2013 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 1040nr ez 2013 S. 1040nr ez 2013 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 1040nr ez 2013 M Magnetic media reporting, Electronic reporting. 1040nr ez 2013 Marketable securities, Marketable securities. 1040nr ez 2013 Mexico, Exception 3. 1040nr ez 2013 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 1040nr ez 2013 N Non-registered obligations, Obligations not in registered form. 1040nr ez 2013 Nonqualified intermediary, Nonqualified intermediary. 1040nr ez 2013 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 1040nr ez 2013 Married to U. 1040nr ez 2013 S. 1040nr ez 2013 citizen or resident, Married to U. 1040nr ez 2013 S. 1040nr ez 2013 citizen or resident alien. 1040nr ez 2013 Nonwage pay, Pay that is not wages. 1040nr ez 2013 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 1040nr ez 2013 Notional principal contract income, Notional principal contract income. 1040nr ez 2013 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 1040nr ez 2013 Obligations: Not in registered form, Obligations not in registered form. 1040nr ez 2013 Offshore accounts, Offshore accounts. 1040nr ez 2013 Original issue discount, Original issue discount (Income Code 30). 1040nr ez 2013 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 1040nr ez 2013 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 1040nr ez 2013 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 1040nr ez 2013 , Smaller partnerships and trusts. 1040nr ez 2013 , Smaller partnerships and trusts. 1040nr ez 2013 Withholding foreign, Withholding foreign partnership and foreign trust. 1040nr ez 2013 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 1040nr ez 2013 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 1040nr ez 2013 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 1040nr ez 2013 Studying, Pay during studying and training (Income Code 19). 1040nr ez 2013 Teaching, Pay for teaching (Income Code 18). 1040nr ez 2013 Training, Pay during studying and training (Income Code 19). 1040nr ez 2013 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 1040nr ez 2013 Form 1042, Penalties Form 8804, Penalties. 1040nr ez 2013 Form 8805, Penalties. 1040nr ez 2013 Magnetic media, Failure to file electronically. 1040nr ez 2013 Trust fund recovery, Trust fund recovery penalty. 1040nr ez 2013 Pensions, Pension payments. 1040nr ez 2013 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 1040nr ez 2013 Per diem, Per diem paid by the U. 1040nr ez 2013 S. 1040nr ez 2013 Government. 1040nr ez 2013 Personal service income, Personal service income. 1040nr ez 2013 Pooled withholding information, Pooled withholding information. 1040nr ez 2013 Portfolio interest, Portfolio interest. 1040nr ez 2013 , Interest that does not qualify as portfolio interest. 1040nr ez 2013 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 1040nr ez 2013 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 1040nr ez 2013 S. 1040nr ez 2013 possession. 1040nr ez 2013 , Exception 4. 1040nr ez 2013 Q QI withholding agreement, QI withholding agreement. 1040nr ez 2013 Qualified intermediary, Qualified intermediary. 1040nr ez 2013 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 1040nr ez 2013 Dividends paid by, Dividends paid by U. 1040nr ez 2013 S. 1040nr ez 2013 corporations — general (Income Code 6). 1040nr ez 2013 R Racing purses, Racing purses. 1040nr ez 2013 Real property interest Disposition of, U. 1040nr ez 2013 S. 1040nr ez 2013 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 1040nr ez 2013 Registered obligations, Obligations in registered form. 1040nr ez 2013 Researchers, Tax treaties. 1040nr ez 2013 Resident alien defined, Resident alien. 1040nr ez 2013 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 1040nr ez 2013 S. 1040nr ez 2013 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 1040nr ez 2013 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 1040nr ez 2013 Scholarship, Scholarships, fellowships, and grants. 1040nr ez 2013 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 1040nr ez 2013 , Income from securities. 1040nr ez 2013 Services performed outside the U. 1040nr ez 2013 S. 1040nr ez 2013 , Services performed outside the United States. 1040nr ez 2013 Short-term obligation, Short-term obligations. 1040nr ez 2013 Social security, Social security and Medicare tax. 1040nr ez 2013 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 1040nr ez 2013 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 1040nr ez 2013 Dependent personal services, Tax treaties. 1040nr ez 2013 Entertainers and athletes, Tax treaties. 1040nr ez 2013 Gains, Tax treaties. 1040nr ez 2013 Gambling winnings, Tax treaties. 1040nr ez 2013 Independent personal services, Tax treaties. 1040nr ez 2013 Student, Tax treaties. 1040nr ez 2013 Students and trainees, Tax treaties. 1040nr ez 2013 Tables, Tax Treaty Tables Teaching, Tax treaties. 1040nr ez 2013 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 1040nr ez 2013 Taxpayer identification number (TIN), U. 1040nr ez 2013 S. 1040nr ez 2013 Taxpayer Identification Numbers, Identification numbers. 1040nr ez 2013 Exceptions, Exceptions to TIN requirement. 1040nr ez 2013 Teachers, Pay for teaching (Income Code 18). 1040nr ez 2013 Ten-percent owners, Ten-percent owners. 1040nr ez 2013 Territorial limits, Territorial limits. 1040nr ez 2013 Totalization agreements, Social security and Medicare tax. 1040nr ez 2013 Transportation income, Transportation income. 1040nr ez 2013 Travel expenses, Travel expenses. 1040nr ez 2013 Trust Territory of the Pacific Islands, Income from U. 1040nr ez 2013 S. 1040nr ez 2013 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 1040nr ez 2013 Trusts Foreign, Foreign simple and grantor trust. 1040nr ez 2013 Smaller, Smaller partnerships and trusts. 1040nr ez 2013 Withholding foreign, Withholding foreign partnership and foreign trust. 1040nr ez 2013 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 1040nr ez 2013 S. 1040nr ez 2013 agent of foreign person, U. 1040nr ez 2013 S. 1040nr ez 2013 agent of foreign person. 1040nr ez 2013 U. 1040nr ez 2013 S. 1040nr ez 2013 branch Foreign bank, U. 1040nr ez 2013 S. 1040nr ez 2013 branches of foreign banks and foreign insurance companies. 1040nr ez 2013 , Income paid to U. 1040nr ez 2013 S. 1040nr ez 2013 branch of foreign bank or insurance company. 1040nr ez 2013 Foreign insurance company, U. 1040nr ez 2013 S. 1040nr ez 2013 branches of foreign banks and foreign insurance companies. 1040nr ez 2013 , Income paid to U. 1040nr ez 2013 S. 1040nr ez 2013 branch of foreign bank or insurance company. 1040nr ez 2013 Foreign person, U. 1040nr ez 2013 S. 1040nr ez 2013 branches of foreign persons. 1040nr ez 2013 U. 1040nr ez 2013 S. 1040nr ez 2013 national, 30% rate. 1040nr ez 2013 U. 1040nr ez 2013 S. 1040nr ez 2013 real property interest, U. 1040nr ez 2013 S. 1040nr ez 2013 real property interest. 1040nr ez 2013 U. 1040nr ez 2013 S. 1040nr ez 2013 savings bonds, Income from U. 1040nr ez 2013 S. 1040nr ez 2013 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 1040nr ez 2013 U. 1040nr ez 2013 S. 1040nr ez 2013 territorial limits, Territorial limits. 1040nr ez 2013 U. 1040nr ez 2013 S. 1040nr ez 2013 Virgin Islands, U. 1040nr ez 2013 S. 1040nr ez 2013 Virgin Islands and American Samoa corporations. 1040nr ez 2013 Unexpected payment, Unexpected payment. 1040nr ez 2013 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 1040nr ez 2013 When to withhold, When to withhold. 1040nr ez 2013 Withhold, amount to, Determination of amount to withhold. 1040nr ez 2013 Withhold, when to, When to withhold. 1040nr ez 2013 Withholding Agreements, QI withholding agreement. 1040nr ez 2013 , WP and WT withholding agreements. 1040nr ez 2013 , Withholding agreements. 1040nr ez 2013 , Income Code 43. 1040nr ez 2013 Alternative procedure, Alternative procedure. 1040nr ez 2013 Certificate, Withholding Certificates, Withholding certificate. 1040nr ez 2013 Rate pool, Pooled withholding information. 1040nr ez 2013 Real property, U. 1040nr ez 2013 S. 1040nr ez 2013 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 1040nr ez 2013 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 1040nr ez 2013 Exemption, Withholding exemption. 1040nr ez 2013 Final payment exemption, Final payment exemption. 1040nr ez 2013 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. 1040nr ez 2013 Scholarships and fellowship grants, Alternate withholding procedure. 1040nr ez 2013 Students, Tax treaties. 1040nr ez 2013 Withholding agreements, Withholding agreements. 1040nr ez 2013 , Income Code 43. 1040nr ez 2013 Prev  Up     Home   More Online Publications
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The 1040nr Ez 2013

1040nr ez 2013 3. 1040nr ez 2013   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. 1040nr ez 2013 In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. 1040nr ez 2013 Figure the environmental tax on Form 6627. 1040nr ez 2013 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. 1040nr ez 2013 For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. 1040nr ez 2013 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. 1040nr ez 2013 Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. 1040nr ez 2013 18 and 21). 1040nr ez 2013 The oil spill liability tax rate is $. 1040nr ez 2013 08 per barrel and generally applies to crude oil received at a U. 1040nr ez 2013 S. 1040nr ez 2013 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. 1040nr ez 2013 The tax also applies to certain uses and the exportation of domestic crude oil. 1040nr ez 2013 Crude oil includes crude oil condensates and natural gasoline. 1040nr ez 2013 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. 1040nr ez 2013 Crude oil. 1040nr ez 2013   Tax is imposed on crude oil when it is received at a United Sates refinery. 1040nr ez 2013 The operator of the refinery is liable for the tax. 1040nr ez 2013   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. 1040nr ez 2013 However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. 1040nr ez 2013 The user or exporter is liable for the tax. 1040nr ez 2013 Imported petroleum products. 1040nr ez 2013   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. 1040nr ez 2013 The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. 1040nr ez 2013 S. 1040nr ez 2013 refinery. 1040nr ez 2013   Tax is imposed only once on any imported petroleum product. 1040nr ez 2013 Thus, the operator of a U. 1040nr ez 2013 S. 1040nr ez 2013 refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. 1040nr ez 2013 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. 1040nr ez 2013 Taxable event. 1040nr ez 2013   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. 1040nr ez 2013 The manufacturer or importer is liable for the tax. 1040nr ez 2013 Use of ODCs. 1040nr ez 2013   You use an ODC if you put it into service in a trade or business or for the production of income. 1040nr ez 2013 Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. 1040nr ez 2013 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. 1040nr ez 2013   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. 1040nr ez 2013 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. 1040nr ez 2013 Generally, tax is imposed when the mixture is created and not on its sale or use. 1040nr ez 2013 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. 1040nr ez 2013 You can revoke this choice only with IRS consent. 1040nr ez 2013   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. 1040nr ez 2013 Exceptions. 1040nr ez 2013   The following may be exempt from the tax on ODCs. 1040nr ez 2013 Metered-dose inhalers. 1040nr ez 2013 Recycled ODCs. 1040nr ez 2013 Exported ODCs. 1040nr ez 2013 ODCs used as feedstock. 1040nr ez 2013 Metered-dose inhalers. 1040nr ez 2013   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. 1040nr ez 2013 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040nr ez 2013 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040nr ez 2013 4682-2(d)(5). 1040nr ez 2013 The certificate may be included as part of the sales documentation. 1040nr ez 2013 Keep the certificate with your records. 1040nr ez 2013 Recycled ODCs. 1040nr ez 2013   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). 1040nr ez 2013 There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). 1040nr ez 2013   The Montreal Protocol is administered by the United Nations (U. 1040nr ez 2013 N. 1040nr ez 2013 ). 1040nr ez 2013 To determine if a country has signed the Montreal Protocol, contact the U. 1040nr ez 2013 N. 1040nr ez 2013 The website is untreaty. 1040nr ez 2013 un. 1040nr ez 2013 org. 1040nr ez 2013 Exported ODCs. 1040nr ez 2013   Generally, there is no tax on ODCs sold for export if certain requirements are met. 1040nr ez 2013 For a sale to be nontaxable, you and the purchaser must be registered. 1040nr ez 2013 See Form 637, Application for Registration (for Certain Excise Tax Activities). 1040nr ez 2013 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040nr ez 2013 Keep the certificate with your records. 1040nr ez 2013 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040nr ez 2013 4682-5(d)(3). 1040nr ez 2013 The tax benefit of this exemption is limited. 1040nr ez 2013 For more information, see Regulations section 52. 1040nr ez 2013 4682-5. 1040nr ez 2013 ODCs used as feedstock. 1040nr ez 2013   There is no tax on ODCs sold for use or used as a feedstock. 1040nr ez 2013 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. 1040nr ez 2013 The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. 1040nr ez 2013   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040nr ez 2013 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040nr ez 2013 4682-2(d)(2). 1040nr ez 2013 Keep the certificate with your records. 1040nr ez 2013 Credits or refunds. 1040nr ez 2013   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). 1040nr ez 2013 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). 1040nr ez 2013 Conditions to allowance for ODCs exported. 1040nr ez 2013   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. 1040nr ez 2013 You must also have the evidence required by the EPA as proof that the ODCs were exported. 1040nr ez 2013 Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. 1040nr ez 2013 The Imported Products Table is listed in Regulations section 52. 1040nr ez 2013 4682-3(f)(6). 1040nr ez 2013 The tax is based on the weight of the ODCs used in the manufacture of the product. 1040nr ez 2013 Use the following methods to figure the ODC weight. 1040nr ez 2013 The actual (exact) weight of each ODC used as a material in manufacturing the product. 1040nr ez 2013 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. 1040nr ez 2013 However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. 1040nr ez 2013 Taxable event. 1040nr ez 2013   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. 1040nr ez 2013 The importer is liable for the tax. 1040nr ez 2013 Use of imported products. 1040nr ez 2013   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. 1040nr ez 2013 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. 1040nr ez 2013 Entry as use. 1040nr ez 2013   The importer may choose to treat the entry of a product into the United States as the use of the product. 1040nr ez 2013 Tax is imposed on the date of entry instead of when the product is sold or used. 1040nr ez 2013 The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. 1040nr ez 2013 Make the choice by checking the box in Part II of Form 6627. 1040nr ez 2013 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. 1040nr ez 2013 You can revoke this choice only with IRS consent. 1040nr ez 2013 Sale of article incorporating imported product. 1040nr ez 2013   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. 1040nr ez 2013 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. 1040nr ez 2013 The importer has not chosen to treat entry into the United States as use of the product. 1040nr ez 2013 Imported products table. 1040nr ez 2013   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. 1040nr ez 2013   Each listing in the table identifies a product by name and includes only products that are described by that name. 1040nr ez 2013 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. 1040nr ez 2013 In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. 1040nr ez 2013 A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. 1040nr ez 2013   Part II of the table lists electronic items that are not included within any other list in the table. 1040nr ez 2013 An imported product is included in this list only if the product meets one of the following tests. 1040nr ez 2013 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. 1040nr ez 2013 It contains components described in (1), which account for more than 15% of the cost of the product. 1040nr ez 2013   These components do not include passive electrical devices, such as resistors and capacitors. 1040nr ez 2013 Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. 1040nr ez 2013 Rules for listing products. 1040nr ez 2013   Products are listed in the table according to the following rules. 1040nr ez 2013 A product is listed in Part I of the table if it is a mixture containing ODCs. 1040nr ez 2013 A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. 1040nr ez 2013 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. 1040nr ez 2013 It is not an imported taxable product. 1040nr ez 2013 It would otherwise be included within a list in Part II of the table. 1040nr ez 2013   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. 1040nr ez 2013 ODC weight. 1040nr ez 2013   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. 1040nr ez 2013 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. 1040nr ez 2013 Modifying the table. 1040nr ez 2013   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. 1040nr ez 2013 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. 1040nr ez 2013 To request a modification, see Regulations section 52. 1040nr ez 2013 4682-3(g) for the mailing address and information that must be included in the request. 1040nr ez 2013 Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. 1040nr ez 2013 The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. 1040nr ez 2013 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. 1040nr ez 2013 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. 1040nr ez 2013 You are liable for the floor stocks tax if you hold any of the following on January 1. 1040nr ez 2013 At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. 1040nr ez 2013 If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. 1040nr ez 2013 You must pay this floor stocks tax by June 30 of each year. 1040nr ez 2013 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. 1040nr ez 2013 For the tax rates, see the Form 6627 instructions. 1040nr ez 2013 ODCs not subject to floor stocks tax. 1040nr ez 2013   The floor stocks tax is not imposed on any of the following ODCs. 1040nr ez 2013 ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. 1040nr ez 2013 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. 1040nr ez 2013 ODCs that have been reclaimed or recycled. 1040nr ez 2013 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. 1040nr ez 2013 Prev  Up  Next   Home   More Online Publications