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2008 1040x

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2008 1040x

2008 1040x Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. 2008 1040x C Comments on publication, Comments and suggestions. 2008 1040x Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. 2008 1040x Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. 2008 1040x E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. 2008 1040x Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. 2008 1040x Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. 2008 1040x Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. 2008 1040x Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. 2008 1040x T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 2008 1040x TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. 2008 1040x Transferee liability, Transferee liability not affected by innocent spouse relief provisions. 2008 1040x Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. 2008 1040x Prev  Up     Home   More Online Publications
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Understanding Your CP282 Notice

You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

Generally, when a foreign person engages in a trade or business in the United States, all income from sources in the United States connected with the conduct of that trade or business is considered to be Effectively Connected Taxable Income (ECTI). A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the ECTI that it allocates to its foreign partners (Section 1446 of the Internal Revenue Code). The partnership, or a withholding agent for the partnership, must pay the withholding tax. A partnership that must pay the withholding tax but fails to do so may be liable for the payment of the tax plus any penalties and interest.


What you need to do if you determine you are liable for withholding:

Page Last Reviewed or Updated: 30-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2008 1040x

2008 1040x Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. 2008 1040x A Annual additions, Annual additions. 2008 1040x Annual benefits, Annual benefits. 2008 1040x Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. 2008 1040x C Common-law employee, Common-law employee. 2008 1040x Compensation, Compensation. 2008 1040x Contribution Defined, Contribution. 2008 1040x Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. 2008 1040x , Deduction. 2008 1040x Deduction worksheet for self-employed, Figuring your deduction. 2008 1040x Defined benefit plan Deduction limits, Defined benefit plans. 2008 1040x Limits on contributions, Defined benefit plan. 2008 1040x Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. 2008 1040x Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. 2008 1040x Forfeitures, Forfeiture. 2008 1040x Limits on contributions, Defined contribution plan. 2008 1040x Money purchase pension plan, Money purchase pension plan. 2008 1040x Profit-sharing plan, Profit-sharing plan. 2008 1040x Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. 2008 1040x Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. 2008 1040x Earned income, Earned income. 2008 1040x Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. 2008 1040x Employees Eligible, Eligible employee. 2008 1040x Excludable, Excludable employees. 2008 1040x Highly compensated, Highly compensated employee. 2008 1040x Leased, Leased employee. 2008 1040x Employer Defined, Employer. 2008 1040x Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. 2008 1040x Excludable employees, Excludable employees. 2008 1040x F Form 1040, Where To Deduct Contributions, Reporting the tax. 2008 1040x 1099-R, Reporting corrective distributions on Form 1099-R. 2008 1040x 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. 2008 1040x 5305–SA, Setting up a SIMPLE IRA. 2008 1040x 5305–SEP, Formal written agreement. 2008 1040x 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. 2008 1040x 5329, Reporting the tax. 2008 1040x 5330, Reporting the tax. 2008 1040x , Tax on excess contributions of highly compensated employees. 2008 1040x , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. 2008 1040x 5500, Form 5500. 2008 1040x , Electronic filing of Forms 5500 and 5500-SF. 2008 1040x 5500-EZ, Form 5500-EZ. 2008 1040x Form W-2, Reporting on Form W-2. 2008 1040x Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. 2008 1040x H Highly compensated employee, Highly compensated employee. 2008 1040x K Keogh plans (see Qualified plans) L Leased employee, Leased employee. 2008 1040x N Net earnings from self-employment, Net earnings from self-employment. 2008 1040x Notification requirements, Notification Requirement P Participant, definition, Participant. 2008 1040x Participation, Participation. 2008 1040x Partner, definition, Partner. 2008 1040x Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. 2008 1040x Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. 2008 1040x Qualified Plan, definition, Qualified plan. 2008 1040x Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. 2008 1040x Benefits starting date, Benefit payment must begin when required. 2008 1040x Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. 2008 1040x , Defined benefit plans. 2008 1040x , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. 2008 1040x , Reporting on Form W-2. 2008 1040x Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. 2008 1040x Rollover, Rollover. 2008 1040x Tax on excess benefits, Tax on Excess Benefits Tax on premature, Tax on Early Distributions Tax treatment, Tax Treatment of Distributions Elective Deferrals, Elective Deferrals (401(k) Plans) Limits, Limit on Elective Deferrals Employee nondeductible contributions, Employee Contributions Excess Deferrals, Treatment of Excess Deferrals Investing plan assets, Investing Plan Assets Kinds of plans, Kinds of Plans Leased employees, Leased employee. 2008 1040x Minimum requirements Coverage, Minimum coverage requirement must be met. 2008 1040x Funding, Minimum Funding Requirement Vesting, Minimum vesting standard must be met. 2008 1040x Prohibited transactions, Prohibited Transactions Qualification rules, Qualification Rules Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting requirements, Reporting Requirements Setting up, Setting Up a Qualified Plan Qualified Plans Survivor benefits, Survivor benefits. 2008 1040x Qualified Roth Contribution Program, Qualified Roth Contribution Program R Rate Table for Self-Employed, Rate table for self-employed. 2008 1040x Rate Worksheet for Self-Employed, Rate worksheet for self-employed. 2008 1040x Required distributions, Required Distributions Rollovers, Rollover. 2008 1040x S Safe harbor 401(k) plan, Safe harbor 401(k) plan. 2008 1040x Salary reduction arrangement, Deferral percentage. 2008 1040x , Limit on Elective Deferrals Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs) SARSEP ADP test, SARSEP ADP test. 2008 1040x Section 402(f) notice, Section 402(f) Notice. 2008 1040x Self-employed individual, Self-employed individual. 2008 1040x SEP plans Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting and Disclosure, Reporting and Disclosure Requirements SEP-IRAs Contributions, Contributions for yourself. 2008 1040x Deductible contributions, Deducting Contributions, Excise tax. 2008 1040x Carryover of excess contributions, Carryover of Excess SEP Contributions Deduction limits, Deduction Limit for Contributions for Participants Limits for self-employed, Deduction Limit for Self-Employed Individuals When to deduct, When To Deduct Contributions Where to deduct, Where To Deduct Contributions Distributions (withdrawals), Distributions (Withdrawals) Eligible employee, Eligible employee. 2008 1040x Excludable employees, Excludable employees. 2008 1040x SIMPLE IRA plan Compensation, Compensation. 2008 1040x Contributions, Contribution Limits Deductions, Nonelective contributions. 2008 1040x Distributions(withdrawals), Distributions (Withdrawals) Employee election period, Election period. 2008 1040x Employer matching contributions, Employer matching contributions. 2008 1040x Excludable employees, Excludable employees. 2008 1040x Notification requirements, Notification Requirement When to deduct contributions, When To Deduct Contributions SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2. 2008 1040x SIMPLE 401(k), SIMPLE 401(k) Plan SIMPLE IRA plan, SIMPLE IRA Plan Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs) Salary reduction arrangement Compensation of self-employed individuals, Compensation of self-employed individuals. 2008 1040x Employee compensation, Employee compensation. 2008 1040x Who can have a SARSEP, Who can have a SARSEP? SEP-IRA contributions, How Much Can I Contribute? Setting up a SEP, Setting Up a SEP Sixty-day employee election period, Election period. 2008 1040x Sole proprietor, definition, Sole proprietor. 2008 1040x T Tax help, How To Get Tax Help U User fee, User fee. 2008 1040x W Worksheets Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Prev  Up     Home   More Online Publications