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The 2011 1040a
2011 1040a Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2011 1040a Tax questions. 2011 1040a Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 2011 1040a irs. 2011 1040a gov/pub515. 2011 1040a What's New Deposit interest paid to certain nonresident alien individuals. 2011 1040a New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 2011 1040a Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 2011 1040a See Deposit interest paid to certain nonresident alien individuals in 2013. 2011 1040a Portfolio interest. 2011 1040a . 2011 1040a The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 2011 1040a Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 2011 1040a See Portfolio interest. 2011 1040a U. 2011 1040a S. 2011 1040a real property interest. 2011 1040a Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 2011 1040a The provision has been extended through 2013. 2011 1040a The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 2011 1040a S. 2011 1040a real property interest will continue to apply to any distribution from a RIC. 2011 1040a See Qualified investment entities under U. 2011 1040a S. 2011 1040a Real Property Interest. 2011 1040a Interest-related dividends and short-term capital gain dividends received from mutual funds. 2011 1040a The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 2011 1040a These provisions have been extended through 2013. 2011 1040a Partnership withholding rate on effectively connected income. 2011 1040a For 2013, the rate for withholding on noncorporate partners has increased to 39. 2011 1040a 6%. 2011 1040a The rate for corporate partners remains 35%. 2011 1040a Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 2011 1040a If you made U. 2011 1040a S. 2011 1040a -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 2011 1040a See Amounts paid to qualified securities lenders . 2011 1040a Electronic deposits. 2011 1040a You must make all deposits of taxes electronically. 2011 1040a Substitute forms. 2011 1040a Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 2011 1040a If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 2011 1040a See Penalties. 2011 1040a Filing electronically. 2011 1040a If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 2011 1040a You get to the system through the Internet at fire. 2011 1040a irs. 2011 1040a gov. 2011 1040a For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 2011 1040a The IRS will not mail error reports for files that are bad. 2011 1040a Qualified intermediaries. 2011 1040a A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 2011 1040a See Qualified intermediary under Foreign Intermediaries. 2011 1040a Requests for extensions on Form 8809 must be filed electronically. 2011 1040a Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 2011 1040a See Extension to file Form 1042-S with the IRS. 2011 1040a Photographs of missing children. 2011 1040a The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040a Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040a You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 1040a Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 2011 1040a Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 2011 1040a In addition to discussing the rules that apply generally to payments of U. 2011 1040a S. 2011 1040a source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 2011 1040a S. 2011 1040a real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 2011 1040a S. 2011 1040a trade or business. 2011 1040a Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 2011 1040a U. 2011 1040a S. 2011 1040a withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 2011 1040a For information on these provisions, go to www. 2011 1040a irs. 2011 1040a gov/fatca. 2011 1040a Comments and suggestions. 2011 1040a We welcome your comments about this publication and your suggestions for future editions. 2011 1040a You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2011 1040a NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2011 1040a Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040a You can email us at taxforms@irs. 2011 1040a gov. 2011 1040a Please put “Publications Comment” on the subject line. 2011 1040a You can also send us comments from www. 2011 1040a irs. 2011 1040a gov/formspubs/. 2011 1040a Select “Comment on Tax Forms and Publications” under “Information About. 2011 1040a ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 1040a Ordering forms and publications. 2011 1040a Visit www. 2011 1040a irs. 2011 1040a gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 1040a Internal Revenue Service 1201 N. 2011 1040a Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 1040a If you have a tax question, check the information available on IRS. 2011 1040a gov or call 1-800-829-1040. 2011 1040a We cannot answer tax questions sent to either of the above addresses. 2011 1040a Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 2011 1040a S. 2011 1040a Tax Guide for Aliens 901 U. 2011 1040a S. 2011 1040a Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding 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 W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 2011 1040a S. 2011 1040a Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 2011 1040a S. 2011 1040a Source Income of Foreign Persons 1042-S Foreign Person's U. 2011 1040a S. 2011 1040a Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 2011 1040a Prev Up Next Home More Online Publications